As a non-resident of France for tax purposes, the dividends (revenue from shares) that you receive in France are subject to a flat-rate levy or withholding at source at a rate of 12.80% (effective rate on 1 January 2025), without prejudice to more favourable provisions that may be stipulated in international tax treaties (click here for further information in this respect).

If you are obliged to file an income tax return for other French-source income such as property income, you should also report your dividends subject to a flat-rate levy or withholding at source in section 2EE of the return, irrespective of their amount.

When your dividends are your only French-source income, they must still be reported when they exceed €250,000 if you are single, divorced, a widow(er) or separated or €500,000 if you are subject to joint taxation. The same conditions apply to your revenue from capitalisation bonds or contracts and French life insurance policies.

The amounts reported in section 2EE of your income tax return will be included in the calculation of your base taxable income.

For information, the rate of the flat-rate levy or withholding at source is increased to 75% for income paid outside France in a non-cooperative state or territory (NCST). An annual list of NCSTs is drawn up in an order and can be consulted on the legifrance.gouv.fr website.

If you are not a resident of France for tax purposes, income from investments is not subject to social levies.