Income Tax - Savings and Investment Income - Revenues 2025

Verified 10 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Your situation

  • 2026 Financial Income Statement 2025
  • Dividends, share income or business shares
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These revenues are not required to be reported on your 2025 income tax return for 2024. They will have to be declared at the 2026 income tax return for 2025.

Taxable income

Income generated by shares and business shares subject to business tax are taxable.

These revenues are called, as the case may be, dividends or distributed income.

Taxation

The dividends are subject to tax. To determine its value, you can choose between the flat tax and the progressive scale.

You can opt for one of the following tax systems:

If you choose the single flat-rate levy (PFU), your income will be taxed at the 30%.

This levy consists of income tax (12.8%) and social security contributions (17.2%).

If you opt for the UCP, you cannot benefit from the following:

  • Abatement of 40% on dividends
  • Deductibility of part of the CSG: titleContent
  • Deductibility of costs and charges.

If you choose the progressive scale of income tax, your property income will be taxed according to your marginal tax bracket.

You will also need to pay the social security contributions (17.2%).

Opting for progressive scale taxation allows you to benefit from the following advantages:

  • Abatement of 40% on dividends
  • Deductibility of part of the CSG: titleContent
  • Deductibility of costs and charges.

Warning  

The option applies to all of your income from your investments and gains from disposals of securities.

You can make your choice depending on your tax rate:

  • If you are non-taxable or taxed at 11%, this rate is more favorable than the rate for the 12.8%.
  • If you are taxed at 30% or more, the rate of the UCP at 12.8% is more favorable.

FYI  

If you do not specify your choice, your income is subject to the UCP.

You can apply to be exempt from the flat-rate levy without discharge if your reference tax income the penultimate year is less than the following amount:

  • €50,000 if you're single
  • €75,000 for a married or former couple subject to common taxation.

For revenues received in 2025, this is the 2023 benchmark tax revenue.

The application is to be sent to the financial institution that pays you the income no later than November 30 of the year preceding that of the payment (November 30, 2025 for an exemption in 2026).

In general, the institution will send you an honorary attestation form to return to the institution if you meet the conditions.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)

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