Dividends are the share of profit a company distributes to its shareholders, by their decision.
They add to, or partly replace, the director’s salary: it helps to know what remains once tax and social levies are paid.
What the simulator calculates
- Net dividends received
- Income tax and social levies
- Flat tax or progressive scale
- The effect of different amounts distributed
The simulator applies to companies subject to corporate tax. Majority manager of a SARL or sole shareholder of an EURL? Part of your dividends bears self-employed contributions: use our self-employed contributions simulator instead.
This official simulator is provided by Urssaf, the French social security agency (mon-entreprise.urssaf.fr). It loads from its website when you start it.
Indicative result, based on the figures entered and the rules known to date. It is no substitute for professional analysis: check your situation with a chartered accountant before deciding.
What next?
The real question is usually the balance between salary and dividends: net income, pension rights, social protection and company cash. For the salary side, see our SAS president salary simulator.
We model several scenarios with you, in English. See director’s pay
Frequently asked questions
Flat tax or progressive scale: how to choose?
By default, dividends are subject to the flat tax, which combines income tax and social levies.
On election, they can be taxed at the progressive scale after a 40% allowance. The election is global: it applies to all your investment income of the year. The simulator lets you compare.
When can dividends be paid?
After the annual accounts are approved, by decision of the shareholders, out of distributable profit and reserves. See annual corporate legal work
Is tax withheld when dividends are paid?
In principle yes: an income tax instalment is withheld on payment, then credited against the year’s tax. An exemption is possible below an income threshold, if requested before 30 November of the previous year.
Do dividends give pension rights?
No. Unlike salary, they give no pension or sickness benefit rights: a key point when comparing with salary.
Are the results reliable?
The simulator is kept up to date with French rules by Urssaf. It gives an estimate: your personal tax situation can change the final figures.