Tax increaseIn effectCapital taxationNational
CSG increase on capital income
Increase in the CSG (general social contribution) from 9.2% to 10.6% on dividends, capital gains on securities and interest on cooperative shares.
Measure originators
General rapporteurEPR
Stéphanie Rist
Ensemble pour la République
InitiatorGVT
Amélie de Montchalin
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
CSG rises from 9.2% to 10.6% (+1.4 points) on capital income. Total social levies (CSG + CRDS) rise from 17.2% to 18.6%. The PFU (flat tax) rises to 31.4%. Exceptions: Livret A and LDDS savings accounts, rental income and capital gains on property are not affected.
Official references
Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026)
Sources
1 January 2026
1 January 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en application de la hausse de la CSG sur les revenus du capital
Completed
30 December 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Actors
Président de la République, Gouvernement
Loi n° 2025-1403 promulguée - LFSS 2026 - Hausse de la CSG sur les revenus du capital