Increase of the flat tax to 33%
Raising the flat tax on capital income (PFU) from 30% to 33%. Amendment by Jean-Paul Mattei (MoDem) adopted in the Finance Committee on 16 October 2024, then amendments rejected in the Assembly chamber on 23 October 2024 (160 votes to 130). Adopted by the Senate on 26 November 2024 against the government's opinion, then removed in a second deliberation; the rate remains 30%.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The amendment proposed raising by 3 points the rate of the single flat-rate levy (flat tax) on capital income. Adopted in the Finance Committee on 16 October 2024 and then in the Senate on 26 November (174 votes to 167), the text was expected to generate €4bn in additional revenue. After the overall rejection of the revenue part of the 2025 draft budget bill (PLF 2025) and the censure of the Barnier government, the measure was abandoned and the rate remains at 30%.
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements