PEA-PME: what taxation applies in 2026?
Before 5 years, after 5 years, ceilings and withdrawals: which tax treatment applies to a French PEA-PME in 2026?
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
PEA-PME: what taxation applies in 2026?
Updated March 2026 - The key issue is timing: before or after 5 years. The French PEA-PME remains attractive when used with a long-term investment horizon and with full awareness of the underlying equity risk.
See also tax options for individuals in 2026, tax optimisation for individuals and French flat tax 2026.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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