The detailed tax content for traders resident in France (résidents fiscaux) is located in the dedicated English-language tax area /en/france-tax and is updated regularly (as of 2026, LFSS 2026). This chapter links to the individual deep-dives.
Key fact: The default regime is the PFU (« flat tax ») — raised from 30 % to 31,4 % in 2025/2026 (12.8 % impôt sur le revenu + 18.6 % prélèvements sociaux). Opting for the progressive scale (barème progressif) is possible via box 2OP (case 2OP).
OverviewTrading taxation in FrancePFU, barème, individuals & companiesDeep divePFU & barème — equities and dividendsFlat tax 30 → 31.4 %, allowances (abattements), case 2OPDeep diveOptions, futures, warrants & CFDsArticle 150 ter, PFU, treatment of losses (sort des pertes)Deep diveTaxation of crypto-assets (actifs numériques)Article 150 VH bis, threshold 305 €, form 2086Deep diveOffsetting & carrying forward losses (moins-values)Carry-forward 10 years, form 2074-CMVDeep diveDeclaring foreign accounts (comptes étrangers)Form 3916 / 3916-bis, penaltiesDeep diveTrading through a company (société à l'IS)IS 15/25 %, mère-fille, titres de participationDeep diveWhich tax forms to complete?2042, 2074, 2086, 2047, IFU