Investment income: the option for the progressive income tax scale is no longer irrevocable
Article 126(I)(3) of the 2026 Finance Act removes, in Article 200 A(2) of the General Tax Code, the irrevocable nature of the overall option to tax investment income and capital gains on securities under the progressive income tax scale instead of the single flat-rate levy.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to households receiving dividends, interest or capital gains on securities that choose, in their income tax return, taxation under the progressive scale rather than the 12.8% flat rate. The option is no longer final once exercised. The article sets no specific application date.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne