Flat tax 2026: what the Senate really says

Updated March 29, 2026 - The debate over the flat tax in 2026 has produced a lot of political noise. Between the parliamentary proposals for increases, the debates in the Senate, and the sometimes inconsistent updates of the official pages, it is easy to relay imprecise information. The correct method therefore consists of distinguishing proposals, political votes and the right actually enforceable or displayed in official tools.

The parliamentary work of the Senate clearly shows that several amendments and debates focused on the PFU during the examination of the 2026 budget. On the other hand, as of March 29, 2026, the official tax sources consulted do not allow us to conclude that a general increase in the PFU will be definitively applied in all cases.

Even more, the official sources present heterogeneity at this date:

• ▸the 2026 2025 income tax simulator continues to reason with a PFU at 30%;
• ▸certain impots.gouv.fr FAQs mention, for certain income or capital gains, a reference to 18.6% of social security contributions from January 1, 2026, which would increase the total to 31.4%.

To say that the increase in the flat tax was canceled by the Senate is too simplistic if we do not specify:

• ▸if it is a proposal or a definitive text;
• ▸whether we are talking about the general PFU or a particular case;
• ▸if the official tools have already integrated the measurement in a homogeneous way.

As of March 29, 2026, prudence dictates:

• ▸to check the income category concerned;
• ▸to control the official tools used for the declaration;
• ▸to anticipate an arbitration between PFU and scale if that makes sense.

To dig deeper, see How to avoid flat tax?, Tax options for individuals 2026, and New tax measures of the 2026 Finance Law.

Hayot Expertise Advice: When a tax rule is the subject of debate, the right reflex is not to follow the most viral headline. This is to check the applicable text, declarative tools and doctrinal updates on the day you arbitrate.

We analyze the concrete consequences of tax changes on your dividends, your investments and your asset decisions.

👉 Clarify the real impact of the flat tax on your situation

As of March 29, 2026, it is more accurate to speak of a budgetary debate and a still heterogeneous state of sources than of a uniform increase definitively installed or canceled in all cases. The only serious position consists of verifying your concrete case before declaration or distribution.

📞 Want to know which rate to look at for your capital income? We can proofread your situation with applicable sources at the right level of detail. Make an appointment with Hayot Expertise

(Official sources: Senate - work on the 2026 PLF, impots.gouv.fr - 2026 simulator of the 2025 income tax, impots.gouv.fr - FAQ on the taxation of capital gains and movable income)