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Work out a dividend from your accounting profit, from the gross amount voted at the shareholders meeting, or from the net cash you want in hand. The calculator details the 31.4% flat tax (12.8% income tax advance plus 18.6% social levies) at every step.
Start from the accounting profit, the gross dividend voted or the net cash you want.
See the flat tax breakdown: 12.8% income tax advance and 18.6% social levies.
Get the exact gross amount to vote in the minutes of the shareholders meeting.
A dividend is not decided at random: you first allocate the result (legal reserve, retained earnings), vote a gross amount at the meeting, then apply the tax. The calculator follows these three steps and remains indicative: the right setup depends on your status, your cash position and your personal situation.
Before any distribution, the profit follows a set order laid down by the French Commercial Code.
The annual ordinary meeting votes a gross dividend, within the limit of the distributable profit.
On the gross dividend, the company withholds 31.4%: the shareholder receives 68.6% of the gross.
A secure distribution is prepared: the calculator gives the order of magnitude, these points validate the decision.
The real issue with a dividend is not the rate shown by a calculator, but the overall consistency: a genuinely distributable profit, a cash position that follows, compliant minutes and, for a majority manager, the 10% rule anticipated. We also arbitrate the salary/dividend mix, because the best net in hand often combines both.
Distributing more than the distributable profit (a fictitious dividend), forgetting the legal reserve or ignoring the 10% rule exposes you to a reassessment and to the distribution being challenged. The formalities (minutes, 2777 return) secure the operation.
By default a dividend is subject to the 31.4% flat tax (PFU): 12.8% for income tax and 18.6% of social levies (the CSG rose to 10.6% with the 2026 social security act). The shareholder therefore receives 68.6% of the gross dividend voted. You can still opt for the progressive income tax scale, which unlocks a 40% allowance (art. 158-3-2 of the tax code) but keeps the 18.6% of social levies.
You make a reverse calculation (gross-up): the gross dividend to vote equals the net you want divided by 0.686. For example, to receive EUR 6,860 net, you must vote a gross dividend of EUR 10,000 in the minutes of the meeting. The calculator does this automatically in the 'from the net I want' mode.
The gross amount is the dividend voted by the meeting, before any levy. It is the figure recorded in the minutes. The 31.4% flat tax is then withheld on payment: the gross is not what the shareholder receives in the bank, but the calculation base.
Yes, until it reaches 10% of the share capital. Each year the company must set aside 5% of the profit (reduced by prior losses) to the legal reserve, up to that 10% ceiling. Once the ceiling is met, the allocation is no longer compulsory and the distributable profit increases accordingly.
Yes, with a caveat: for a majority manager of an SARL, EURL or SEL, the share of dividends above 10% of capital, share premiums and current account is subject to self-employed social contributions (art. L131-6 of the Social Security Code) on top of the flat tax. The calculator flags this excess but does not price the self-employed contribution, which depends on your income and scheme: it is a case-by-case matter.
Updated July 2026. Indicative estimate for a shareholder who is a French tax resident; it does not replace a tailored study.
We secure the allocation of the result, the minutes and the 2777 return, and we arbitrate the salary/dividend mix to maximise your net in hand.