2026 Finance Law Raises France’s Flat Tax to 31.4 %, Impacting Expatriates and Mobile Employees
France’s 2026 Finance Law hikes the flat tax on capital income from 30 % to 31.4 %, increasing the cost of dividends, share-option gains and crypto profits for residents. Employers with tax-equalised assignees must adjust gross-ups, while expatriates should revisit investment and withdrawal strategies.
Feb 25, 2026
