Dividend payment simulator 01/2025
You'll find this simulation and other tools to help you set up and run your business on mon-entreprise.urssaf.fr.
This simulation was carried out on 4/3/2025.
Before we begin...
- This simulation applies only to French companies subject to corporation tax (IS), and does not concern self-employed workers.
- Tax on dividends is calculated in addition to tax on other taxable income.
The calculations are indicative. They are based on the information you have entered and the applicable regulations, but they do not take into account your entire situation. They are not a substitute for actual statements from Urssaf, the tax authorities or any other organization.
- This simulation applies only to French companies subject to corporation tax (IS), and does not concern self-employed workers.
- Tax on dividends is calculated in addition to tax on other taxable income.
The calculations are indicative. They are based on the information you have entered and the applicable regulations, but they do not take into account your entire situation. They are not a substitute for actual statements from Urssaf, the tax authorities or any other organization.
Simulation data is automatically updated when you modify a field. A panel will open to allow you to add details to the simulation, and detailed results will be displayed below the form and updated when you modify it.
This simulation concerns the year 2025.
Dividends and distributions
At the end of a company's financial year, the previous year's earnings can be kept in reserve (for future investment) or paid out as dividends. From the beneficiaries' point of view, this is income from movable capital, subject to specific contributions and taxation.
This simulator only takes into account the case of an individual beneficiary and dividends decided by the company.
How are dividend withholdings calculated?
Dividends may be subject to a flat-rate withholding tax of 30%, including tax and social security contributions (also known as flat tax). Alternatively, you can opt for the tax scale. This simulator can be used to compare the two systems.
An advance payment of 12.8% is deducted at the time of dividend payment, unless the beneficiary meets certain criteria.
Special case of self-employed executives
For the self-employed worker, the portion of dividends exceeding 10% of the share capital will be subject to contributions and levies in the same way as his or her executive remuneration.
This situation has not yet been taken into account by this simulator.
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See the documentation