Taxation · France · Individuals & companies

Taxation of Trading in France

How your stock market gains are taxed in France — equities, dividends, derivatives and crypto-assets — for tax residents (résidents fiscaux), individuals and companies alike. Seven practical guides, updated for 2026.

📅 Last updated: 10/2026

⚠ PFU Reform 2026: the flat tax (prélèvement forfaitaire unique) rises from 30 % to 31,4 % (12,8 % income tax + 18,6 % social charges), following the CSG increase enacted in LOI n° 2025-1403 du 30 décembre 2025 (LFSS 2026). Effective: capital gains on securities (plus-values mobilières) from 2025, investment income from 1 January 2026. Remaining at 17,2 %: life insurance, PEL/CEL/PEP, property income, real estate capital gains.

In France, investment income for individuals follows two regimes of their choice: the PFU (flat tax) by default, or the progressive income tax scale on election (box 2OP) — global for the entire year. The right choice depends on your marginal tax rate and the type of income; to be calculated case by case.

The guides

📊 PFU & progressive scale — equities and dividends Flat tax 30 % → 31,4 %, option 2OP, allowances for holding period. Read → ⚙️ Options, futures, warrants & CFDs Article 150 ter, taxation under the PFU (flat tax), special treatment of losses. Read → 🪙 Taxation of crypto-assets (actifs numériques) Article 150 VH bis, threshold 305 €, crypto-to-crypto exchanges, form 2086. Read → 📉 Offsetting and carrying forward capital losses Same category, carry-forward up to 10 years, form 2074-CMV. Read → 🏦 Declaring foreign accounts Form 3916 / 3916-bis: broker and crypto accounts, penalties. Read → 🏢 Trading through a company subject to corporate tax IS 15 %/25 %, parent-subsidiary regime (régime mère-fille), capital gains on participating interests. Read → 📄 Which tax forms to file? 2042, 2074, 2086, 2047 and the IFU — the right form for each type of income. Read →

Frequently asked questions

PFU or progressive scale: how is investment income taxed?

By default, investment income (dividends, interest, capital gains on securities (plus-values de cession de valeurs mobilières)) is subject to the flat tax (PFU, "prélèvement forfaitaire unique"). You may opt for the progressive income tax scale by ticking box 2OP on form 2042 — this option is global and applies to all your investment income for the year.

What is the PFU rate in 2026?

The PFU rises from 30 % to 31,4 %: 12,8 % income tax (unchanged) + 18,6 % social charges (previously 17,2 %), following the CSG increase enacted in LOI n° 2025-1403 du 30 décembre 2025 (LFSS 2026). The increase applies to capital gains on securities (plus-values mobilières) realised from 2025 and to investment income from 1 January 2026.

Does this section also apply to companies?

Yes. In addition to individuals (ordinary securities account, PEA), a dedicated section covers trading through a company subject to corporate tax (impôt sur les sociétés, IS): rates of 15 %/25 %, the parent-subsidiary regime (régime mère-fille) and capital gains on participating interests (plus-values sur titres de participation).

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Education, Not Tax Advice

This content is general education — not tax or legal advice. For binding guidance, consult a qualified tax advisor. As of: 10/2026