{"id":139,"date":"2026-01-05T12:55:54","date_gmt":"2026-01-05T12:55:54","guid":{"rendered":"https:\/\/www.ch-gestionprivee.fr\/publications\/?p=139"},"modified":"2026-04-02T20:57:59","modified_gmt":"2026-04-02T20:57:59","slug":"flat-tax-2026-dirigeant-dividendes","status":"publish","type":"post","link":"https:\/\/ch-gestionprivee.fr\/publications\/flat-tax-2026-dirigeant-dividendes\/","title":{"rendered":"Flat Tax \u00e0 31,4 % : ce qui change pour les dirigeants en 2026"},"content":{"rendered":"\n<p><strong>Le taux r\u00e9el d&rsquo;imposition des dividendes du dirigeant n&rsquo;est pas de 30 % mais de 48,55 % \u2014 en cumulant l&rsquo;IS \u00e0 25 % sur le b\u00e9n\u00e9fice distribu\u00e9 et le PFU \u00e0 31,4 % (12,8 % IR + 18,6 % PS depuis la LFSS 2026). Voici le calcul d\u00e9taill\u00e9, les seuils de bascule entre PFU et bar\u00e8me progressif, et l&rsquo;impact pour un g\u00e9rant majoritaire de SARL soumis aux cotisations TNS au-del\u00e0 de 10 % du capital.<\/strong><\/p>\n\n\n\n<p>La part d&rsquo;imp\u00f4t sur le revenu reste stable \u00e0 12,8 %. C&rsquo;est la composante sociale qui explique l&rsquo;augmentation. La CSG sur les revenus du capital grimpe de 1,4 point. Les pr\u00e9l\u00e8vements sociaux passent ainsi de 17,2 % \u00e0 18,6 %.<\/p>\n\n\n\n<p>CH Gestion Priv\u00e9e, bas\u00e9 \u00e0 <a href=\"\/cgp-annecy\">Annecy<\/a>, accompagne les dirigeants de PME en <a href=\"\/cgp-haute-savoie\">Haute-Savoie<\/a> et \u00e0 <a href=\"\/cgp-lyon\">Lyon<\/a> dans l&rsquo;arbitrage salaire-dividendes \u2014 en int\u00e9grant les dimensions fiscale, sociale et patrimoniale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les revenus touch\u00e9s par la hausse de la flat tax<\/h2>\n\n\n\n<p>Plusieurs cat\u00e9gories de revenus subissent cette augmentation d\u00e8s 2026. Les dirigeants doivent identifier lesquels impactent leur situation.<\/p>\n\n\n\n<p>Les dividendes sont en premi\u00e8re ligne. Vos distributions de SAS, SARL ou soci\u00e9t\u00e9s civiles supportent d\u00e9sormais 31,4 % de pr\u00e9l\u00e8vement. Pour un dividende brut de 100 000 \u20ac, vous perceviez 70 000 \u20ac net en 2025. En 2026, il ne reste que 68 600 \u20ac.<\/p>\n\n\n\n<p>La location meubl\u00e9e non professionnelle (LMNP) subit \u00e9galement la hausse. Contrairement aux revenus fonciers classiques, les b\u00e9n\u00e9fices industriels et commerciaux du meubl\u00e9 passent \u00e0 18,6 % de pr\u00e9l\u00e8vements sociaux.<\/p>\n\n\n\n<p>Le Plan d&rsquo;\u00c9pargne Retraite (PER) voit sa fiscalit\u00e9 de sortie alourdie. La taxation des gains lors d&rsquo;un d\u00e9blocage en capital atteint 31,4 %. Un param\u00e8tre majeur si vous envisagez un retrait pour l&rsquo;achat de votre r\u00e9sidence principale.<\/p>\n\n\n\n<p>Le PEA conserve son exon\u00e9ration d&rsquo;imp\u00f4t apr\u00e8s 5 ans. Toutefois, la ponction sociale \u00e0 la sortie passe de 17,2 % \u00e0 18,6 %.<\/p>\n\n\n\n<p>Les plus-values mobili\u00e8res et les cryptoactifs sont concern\u00e9s. Vos gains sur compte-titres ordinaire et actifs num\u00e9riques supportent la nouvelle flat tax.<\/p>\n\n\n\n<p>Les produits de taux suivent la m\u00eame logique. Int\u00e9r\u00eats de comptes \u00e0 terme et obligations subissent le pr\u00e9l\u00e8vement \u00e0 31,4 %.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les enveloppes qui \u00e9chappent \u00e0 la hausse<\/h2>\n\n\n\n<p>Certains placements conservent le taux historique de 17,2 % de pr\u00e9l\u00e8vements sociaux. Ces refuges fiscaux m\u00e9ritent une attention particuli\u00e8re.<\/p>\n\n\n\n<p>L&rsquo;assurance-vie et les contrats de capitalisation maintiennent leur avantage. Les gains restent soumis \u00e0 17,2 % de pr\u00e9l\u00e8vements sociaux. Cette stabilit\u00e9 renforce leur attractivit\u00e9 pour les dirigeants cherchant \u00e0 capitaliser.<\/p>\n\n\n\n<p>L&rsquo;immobilier de rapport en location nue \u00e9chappe \u00e9galement \u00e0 la hausse. Les revenus fonciers et les plus-values immobili\u00e8res conservent l&rsquo;ancien taux.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Adapter sa strat\u00e9gie de dirigeant en 2026<\/h2>\n\n\n\n<p>Cette hausse de 4,6 % de la pression fiscale sur vos flux impose une r\u00e9vision compl\u00e8te. Le co\u00fbt de l&rsquo;immobilisme augmente chaque ann\u00e9e.<\/p>\n\n\n\n<p>L&rsquo;arbitrage entre r\u00e9mun\u00e9ration et dividendes doit \u00eatre recalcul\u00e9. Selon votre tranche marginale d&rsquo;imposition, l&rsquo;option pour le bar\u00e8me progressif peut redevenir pertinente dans certains cas.<\/p>\n\n\n\n<p>Le r\u00e9investissement au sein de l&rsquo;entreprise gagne en attractivit\u00e9. Plut\u00f4t que distribuer et subir la flat tax, investir dans le d\u00e9veloppement pr\u00e9serve la valeur.<\/p>\n\n\n\n<p><a href=\"\/publications\/credit-lombard-dirigeant-luxembourg\/\">Les enveloppes de capitalisation<\/a> offrent une alternative. Assurance-vie luxembourgeoise, contrats de capitalisation : ces outils permettent de faire cro\u00eetre un patrimoine en diff\u00e9rant la fiscalit\u00e9.<\/p>\n\n\n\n<p>Pour les dirigeants qui envisagent une cession, <a href=\"\/publications\/patrimoine-dirigeant-pme-optimisation\/\">l&rsquo;apport-cession<\/a> reste un levier puissant. Il permet de r\u00e9investir les plus-values sans subir imm\u00e9diatement la nouvelle flat tax.<\/p>\n\n\n\n<p>En cas de <a href=\"\/divorce-dirigeant-patrimoine\">divorce<\/a>, le partage des dividendes accumul\u00e9s et la r\u00e9partition des parts sociales ajoutent une couche de complexit\u00e9 fiscale \u2014 le r\u00e9gime matrimonial du dirigeant conditionne directement l&rsquo;issue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le taux r\u00e9el d&rsquo;imposition des dividendes du dirigeant n&rsquo;est pas de 30 % mais de 48,55 % \u2014 en cumulant l&rsquo;IS \u00e0 25 % sur le b\u00e9n\u00e9fice distribu\u00e9 et le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":146,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Flat tax 2026 : vous payez 48,5 %, pas 30 % \u2014 preuve<\/title>\n<meta name=\"description\" content=\"IS + PFU 31,4 % = 48,55 % d&#039;imposition r\u00e9elle sur vos dividendes. 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