Dividends

If your tax household is outside France, the French-source dividends (revenue from securities) you receive are subject to a flat-rate levy or withholding at source at respective rate of 12,80% (current rate at 1st January 2024), without prejudice to more favourable conditions being set forth in international tax treaties.

You do not have to report them when you file your income tax return if you do not have any other French-source income. If this is not the case, they will have to be included in calculation of the base taxable income (RFR).

The rate is increased to 75% for income paid outside France in a non-cooperative state or territory (NCST).

An annual list of NCSTs is drawn up in an order and can be consulted on the Légifrance website.

If you are not resident of France for tax purposes, income from investments is not subject to either social or compulsory levies.

Updated DINR PART on MARCH 4, 2024