Income tax - Savings and investment income - Revenues 2026

Verified 12 mars 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date with the finance law for 2026 published in the Official Journal of 20 February.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

Your situation

  • 2027 Statement of Financial Income 2026
  • Livret A, livret jeune, LDD or LEP
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This income is not to be reported on your 2026 return on your 2025 income.

They must be declared at the 2027 return of your 2026 income.

FYI  

The rate of social security contributions on investment income is increased to 18.6% from 1er January 2026. However, special rules may apply to certain investments, in particular for situations (gains or payments) before 2018. Ask your financial institution for more information.

Income from the following investments is exempt of income tax:

  • Booklet A
  • Young booklet
  • People's Savings Account (LEP)
  • Sustainable Development Booklet (LDD).

FYI  

These revenues are exempt of social levies.

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