Taxation 2026: guide for businesses and managers

Updated March 2026 - Taxation is not just a sum of declarations. It is an architecture of decisions. For a manager, an SME or an investor, 2026 requires following several layers at the same time: taxable income, VAT, remuneration, dividends, real estate, transmission and reporting calendar.

1. The company’s tax result

The normal corporate tax rate remains the reference base. But the real subject is the construction of taxable income: depreciation, provisions, mixed charges, partner current account and arbitration between distribution and reinvestment.

2. VAT

As of March 29, 2026, the official pages of Service-Public.fr indicate that the reform providing for a generalized lowering of the basic franchise thresholds is suspended until the end of 2026. In practice, the thresholds displayed remain those of 37,500 euros for the provision of services and 85,000 euros for sales activities, with the associated increased thresholds.

To go further, see our guide on VAT for SMEs and our article on the VAT declaration.

3. Remuneration, dividends and social protection

The manager's taxation can never be read alone. It must be compared to social security contributions, social protection, personal cash flow needs and asset strategy.

4. Asset and real estate taxation

In 2026, many personal tax decisions involve real estate: direct ownership or via SCI, furnished or bare rental, arbitration between immediate income and capitalization logic, transfer of assets.

5. The fiscal calendar

The best optimization remains useless if the deadlines are poorly met: VAT, IS installments, annual declarations and asset obligations.

Hayot Expertise Advice: Good taxation is not aggressive. It is documented, consistent and reversible as much as possible.

We recommend working in four stages: securing the reporting base, measuring cash leak points, arbitrating remuneration and investments, then preparing for exit. You can complete with our page on the 2026 finance law for SMEs, our article dividends vs salary and our service of holding tax.

We work on compliance as much as on structuring: management of tax results, remuneration arbitrations, asset management, real estate and reinvestment.

👉 Discover our tax support

The 2026 tax system is no longer managed on a subject-by-subject basis. It is built like a system. Business, manager and heritage must move forward together.

📞 Want to review your overall tax strategy? We can carry out a complete diagnosis of your flows and your arbitrages. Make an appointment with Hayot Expertise

(Official sources: Service-Public.fr - basic VAT and franchise regimes, impots.gouv.fr - corporate tax, impots.gouv.fr and BOFiP - taxation of income from movable capital)