{"id":17173,"date":"2025-12-27T13:32:31","date_gmt":"2025-12-27T12:32:31","guid":{"rendered":"https:\/\/www.experts-du-patrimoine.fr\/definitions\/single-flat-rate-levy\/"},"modified":"2026-08-08T10:17:30","modified_gmt":"2026-08-08T09:17:30","slug":"single-flat-rate-levy","status":"publish","type":"lexique","link":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/","title":{"rendered":"Single flat-rate levy"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Definition of the single flat-rate levy<\/h2>\n\n<p class=\"wp-block-paragraph\">The single flat-rate levy, often referred to as the PFU or the &#8220;flat tax&#8221;, is a method of taxation applied to certain capital income and financial gains.<\/p>\n\n<p class=\"wp-block-paragraph\">Introduced in France in 2018, the PFU aims to simplify the taxation of savings and financial investments.<\/p>\n\n<figure class=\"wp-block-image size-large has-custom-border\"><img fetchpriority=\"high\" data-cimo-lqip-src=\"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique-1024x683.jpg\" data-cimo-lqip-srcset=\"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique-1024x683.jpg 1024w, https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique-300x200.jpg 300w, https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique-768x513.jpg 768w, https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg 1500w\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAoAAAAKCAQAAAAnOwc2AAAAEElEQVR42mNY7YAJGYayIAC+j1vNcYFBWAAAAABJRU5ErkJggg==\" alt=\"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.\" class=\"wp-image-12867\" style=\"border-top-left-radius:12px;border-top-right-radius:12px;border-bottom-left-radius:12px;border-bottom-right-radius:12px\" srcset=\"\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\">In <a href=\"https:\/\/www.experts-du-patrimoine.fr\/annuaire-gestion-de-patrimoine\/gestion-de-patrimoine\/quest-ce-que-le-conseil-en-gestion-de-patrimoine\/\">the field of wealth management<\/a>, this mechanism has become central because it applies to many types of wealth-related income:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>dividends;<\/li>\n\n\n\n<li>interest;<\/li>\n\n\n\n<li>capital gains on securities;<\/li>\n\n\n\n<li>income from financial investments;<\/li>\n\n\n\n<li>certain life insurance withdrawals.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The PFU is based on an overall flat rate of 30%.<\/p>\n\n<h2 class=\"wp-block-heading\">How does the PFU work?<\/h2>\n\n<p class=\"wp-block-paragraph\">The single flat-rate levy is made up of two components:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>12.8% income tax;<\/li>\n\n\n\n<li>17.2% social security contributions.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">For a total of 30%.<\/p>\n\n<p class=\"wp-block-paragraph\">This rate applies automatically to many types of capital income unless the taxpayer opts otherwise.<\/p>\n\n<p class=\"wp-block-paragraph\">In a wealth management strategy, the PFU provides better visibility on the tax treatment applicable to financial investments.<\/p>\n\n<p class=\"wp-block-paragraph\">However, the taxpayer can sometimes choose taxation under the progressive income tax scale if that option is more advantageous.<\/p>\n\n<h2 class=\"wp-block-heading\">Which income is covered by the PFU?<\/h2>\n\n<p class=\"wp-block-paragraph\">The single flat-rate levy applies to several categories of wealth-related income:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>dividends;<\/li>\n\n\n\n<li>interest;<\/li>\n\n\n\n<li>bond coupons;<\/li>\n\n\n\n<li>capital gains on shares;<\/li>\n\n\n\n<li>certain life insurance income;<\/li>\n\n\n\n<li>income from financial investments.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In the field of wealth management, the PFU therefore applies to a large share of income derived from financial markets.<\/p>\n\n<p class=\"wp-block-paragraph\">Some products, however, remain subject to specific tax regimes.<\/p>\n\n<h2 class=\"wp-block-heading\">What impact does the PFU have on life insurance?<\/h2>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.experts-du-patrimoine.fr\/definitions\/assurance-vie\/\" type=\"lexique\" id=\"3087\">Life insurance<\/a> benefits from a specific regime.<\/p>\n\n<p class=\"wp-block-paragraph\">For payments made after 27 September 2017, gains from withdrawals may be subject to the PFU.<\/p>\n\n<p class=\"wp-block-paragraph\">However, after eight years of holding, tax advantages still apply thanks to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>an annual allowance;<\/li>\n\n\n\n<li>certain reduced rates depending on the amounts invested.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In wealth strategies, life insurance therefore retains significant tax appeal despite the introduction of the PFU.<\/p>\n\n<p class=\"wp-block-paragraph\">This is one of the reasons why this investment remains widely used in wealth management.<\/p>\n\n<h2 class=\"wp-block-heading\">PFU or progressive scale: what is the difference?<\/h2>\n\n<p class=\"wp-block-paragraph\">The taxpayer can sometimes choose between:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the single flat-rate levy;<\/li>\n\n\n\n<li>taxation under the progressive scale.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The choice mainly depends on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>income level;<\/li>\n\n\n\n<li>marginal tax bracket;<\/li>\n\n\n\n<li>overall wealth situation.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">For some low-taxed taxpayers, the progressive scale may be more advantageous than the PFU.<\/p>\n\n<p class=\"wp-block-paragraph\">Conversely, for heavily taxed taxpayers, the 30% flat rate can be an attractive option.<\/p>\n\n<p class=\"wp-block-paragraph\">In <a href=\"https:\/\/www.experts-du-patrimoine.fr\/annuaire-gestion-de-patrimoine\/gestion-de-patrimoine\/les-grandes-strategies-de-gestion-de-patrimoine\/\">a wealth strategy<\/a>, this choice must be assessed carefully.<\/p>\n\n<h2 class=\"wp-block-heading\">Why is the PFU important in wealth management?<\/h2>\n\n<p class=\"wp-block-paragraph\">The single flat-rate levy directly influences:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the net profitability of investments;<\/li>\n\n\n\n<li>wealth allocation decisions;<\/li>\n\n\n\n<li>tax strategy;<\/li>\n\n\n\n<li>asset allocation.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Before the PFU was introduced, the taxation of capital income was often considered more complex and sometimes heavier.<\/p>\n\n<p class=\"wp-block-paragraph\">Today, the PFU provides a simpler reading of the tax treatment applicable to many financial investments.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.experts-du-patrimoine.fr\/gestion-de-patrimoine\/\">In wealth management<\/a>, this notably makes it easier to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>compare investment vehicles;<\/li>\n\n\n\n<li>income strategies;<\/li>\n\n\n\n<li>overall tax optimisation.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Does the PFU apply to real estate?<\/h2>\n\n<p class=\"wp-block-paragraph\">The PFU mainly applies to income from movable capital.<\/p>\n\n<p class=\"wp-block-paragraph\">Traditional rental property income generally remains subject to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the progressive income tax scale;<\/li>\n\n\n\n<li>social security contributions.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">However, certain financial real estate investments may be indirectly affected, notably via:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>listed companies;<\/li>\n\n\n\n<li>certain real estate financial vehicles;<\/li>\n\n\n\n<li>certain hybrid wealth products.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Why seek support to optimise the PFU?<\/h2>\n\n<p class=\"wp-block-paragraph\">The choice between the PFU and the progressive scale can have a significant impact on the real profitability of a portfolio.<\/p>\n\n<p class=\"wp-block-paragraph\">A <a href=\"https:\/\/www.experts-du-patrimoine.fr\/societes\/\">wealth management adviser<\/a> or a <a href=\"https:\/\/www.experts-du-patrimoine.fr\/en\/categorie\/lawyer\/\">tax specialist<\/a> can help to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>optimise tax trade-offs;<\/li>\n\n\n\n<li>structure wealth-related income;<\/li>\n\n\n\n<li>choose suitable investments;<\/li>\n\n\n\n<li>reduce the overall tax burden;<\/li>\n\n\n\n<li>anticipate the tax consequences of investments.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">For substantial or diversified wealth, the taxation of financial income is often a major issue.<\/p>\n\n<h1 class=\"wp-block-heading\">FAQ<\/h1>\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1779958165386\"><strong class=\"schema-faq-question\">What is the PFU?<\/strong> <p class=\"schema-faq-answer\">The PFU, or single flat-rate levy, is a flat 30% tax on certain capital income.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779958178330\"><strong class=\"schema-faq-question\">Why is the PFU called the &#8220;flat tax&#8221;?<\/strong> <p class=\"schema-faq-answer\">Because it applies a single rate regardless of the taxpayer\u2019s income level.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779958197536\"><strong class=\"schema-faq-question\">Which income is covered by the PFU?<\/strong> <p class=\"schema-faq-answer\">Dividends, interest, securities capital gains and certain life insurance income are covered.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779958209898\"><strong class=\"schema-faq-question\">Does the PFU apply to life insurance?<\/strong> <p class=\"schema-faq-answer\">Yes, in certain cases, notably for recent payments and depending on the term of the policy.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779958222964\"><strong class=\"schema-faq-question\">Can you choose the progressive scale instead of the PFU?<\/strong> <p class=\"schema-faq-answer\">Yes. The taxpayer can opt for the progressive scale if it is more advantageous. <\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>The single flat-rate levy, often referred to as the PFU or the &#8220;flat tax&#8221;, is a method of taxation applied to certain capital income and financial gains.<\/p>\n","protected":false},"featured_media":17174,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categorie_lexique":[1402],"class_list":["post-17173","lexique","type-lexique","status-publish","format-standard","has-post-thumbnail","hentry","categorie_lexique-wealth-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Single flat-rate levy (PFU): definition and taxation<\/title>\n<meta name=\"description\" content=\"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Single flat-rate levy (PFU): definition and taxation\" \/>\n<meta property=\"og:description\" content=\"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/\" \/>\n<meta property=\"og:site_name\" content=\"Experts du Patrimoine\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/expertsdupatrimoine\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-08T09:17:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1001\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@expatrimoine\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"FAQPage\"],\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/\",\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/\",\"name\":\"Single flat-rate levy (PFU): definition and taxation\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Prelevement-forfaitaire-unique.jpg\",\"datePublished\":\"2025-12-27T12:32:31+00:00\",\"dateModified\":\"2026-08-08T09:17:30+00:00\",\"description\":\"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#breadcrumb\"},\"mainEntity\":[{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958165386\"},{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958178330\"},{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958197536\"},{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958209898\"},{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958222964\"}],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Prelevement-forfaitaire-unique.jpg\",\"contentUrl\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Prelevement-forfaitaire-unique.jpg\",\"width\":1500,\"height\":1001,\"caption\":\"\u00a9 Expert du Patrimoine \\\/ magnific.com\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Homepage\",\"item\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Glossaries\",\"item\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Single flat-rate levy\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/\",\"name\":\"Les Experts du Patrimoine\",\"description\":\"3 500 professionnels de la gestion de patrimoine pour vous conseiller\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#organization\\\/\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#organization\",\"name\":\"Les Experts du Patrimoine\",\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-Experts-du-Patrimoine-2026.png\",\"contentUrl\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-Experts-du-Patrimoine-2026.png\",\"width\":1936,\"height\":500,\"caption\":\"Experts du Patrimoine\"},\"image\":{\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/expertsdupatrimoine\",\"https:\\\/\\\/x.com\\\/expatrimoine\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/93323729\",\"https:\\\/\\\/www.youtube.com\\\/@LesExpertsduPatrimoine\",\"https:\\\/\\\/www.reddit.com\\\/user\\\/expertsdupatrimoine\",\"https:\\\/\\\/www.wikidata.org\\\/wiki\\\/Q139832187\"],\"legalName\":\"SAND 360\",\"alternateName\":\"Les Experts du Patrimoine\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"91 rue du Faubourg Saint-Honor\u00e9\",\"postalCode\":\"75008\",\"addressLocality\":\"Paris\",\"addressCountry\":\"FR\"},\"vatID\":\"FR19904383932\",\"taxID\":\"904383932\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"SIREN\",\"value\":\"904383932\",\"name\":\"SIREN\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"TVA\",\"value\":\"FR19904383932\",\"name\":\"EU VAT number\"}],\"brand\":{\"@type\":\"Brand\",\"name\":\"Les Experts du Patrimoine\"}},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958165386\",\"position\":1,\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958165386\",\"name\":\"What is the PFU?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The PFU, or single flat-rate levy, is a flat 30% tax on certain capital income.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958178330\",\"position\":2,\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958178330\",\"name\":\"Why is the PFU called the \\\"flat tax\\\"?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Because it applies a single rate regardless of the taxpayer\u2019s income level.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958197536\",\"position\":3,\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958197536\",\"name\":\"Which income is covered by the PFU?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Dividends, interest, securities capital gains and certain life insurance income are covered.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958209898\",\"position\":4,\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958209898\",\"name\":\"Does the PFU apply to life insurance?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, in certain cases, notably for recent payments and depending on the term of the policy.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958222964\",\"position\":5,\"url\":\"https:\\\/\\\/www.experts-du-patrimoine.fr\\\/en\\\/glossary\\\/single-flat-rate-levy\\\/#faq-question-1779958222964\",\"name\":\"Can you choose the progressive scale instead of the PFU?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The taxpayer can opt for the progressive scale if it is more advantageous. \",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Single flat-rate levy (PFU): definition and taxation","description":"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/","og_locale":"en_US","og_type":"article","og_title":"Single flat-rate levy (PFU): definition and taxation","og_description":"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.","og_url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/","og_site_name":"Experts du Patrimoine","article_publisher":"https:\/\/www.facebook.com\/expertsdupatrimoine","article_modified_time":"2026-08-08T09:17:30+00:00","og_image":[{"width":1500,"height":1001,"url":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@expatrimoine","twitter_misc":{"Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","FAQPage"],"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/","url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/","name":"Single flat-rate levy (PFU): definition and taxation","isPartOf":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#primaryimage"},"image":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#primaryimage"},"thumbnailUrl":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg","datePublished":"2025-12-27T12:32:31+00:00","dateModified":"2026-08-08T09:17:30+00:00","description":"Learn how the single flat-rate levy (PFU), also known as the flat tax, works and how it affects capital income and wealth management.","breadcrumb":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#breadcrumb"},"mainEntity":[{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958165386"},{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958178330"},{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958197536"},{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958209898"},{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958222964"}],"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#primaryimage","url":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg","contentUrl":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2025\/12\/Prelevement-forfaitaire-unique.jpg","width":1500,"height":1001,"caption":"\u00a9 Expert du Patrimoine \/ magnific.com"},{"@type":"BreadcrumbList","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Homepage","item":"https:\/\/www.experts-du-patrimoine.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Glossaries","item":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/"},{"@type":"ListItem","position":3,"name":"Single flat-rate levy"}]},{"@type":"WebSite","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#website","url":"https:\/\/www.experts-du-patrimoine.fr\/en\/","name":"Les Experts du Patrimoine","description":"3 500 professionnels de la gestion de patrimoine pour vous conseiller","publisher":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#organization\/"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.experts-du-patrimoine.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#organization","name":"Les Experts du Patrimoine","url":"https:\/\/www.experts-du-patrimoine.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2026\/01\/Logo-Experts-du-Patrimoine-2026.png","contentUrl":"https:\/\/www.experts-du-patrimoine.fr\/wp-content\/uploads\/2026\/01\/Logo-Experts-du-Patrimoine-2026.png","width":1936,"height":500,"caption":"Experts du Patrimoine"},"image":{"@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/expertsdupatrimoine","https:\/\/x.com\/expatrimoine","https:\/\/www.linkedin.com\/company\/93323729","https:\/\/www.youtube.com\/@LesExpertsduPatrimoine","https:\/\/www.reddit.com\/user\/expertsdupatrimoine","https:\/\/www.wikidata.org\/wiki\/Q139832187"],"legalName":"SAND 360","alternateName":"Les Experts du Patrimoine","address":{"@type":"PostalAddress","streetAddress":"91 rue du Faubourg Saint-Honor\u00e9","postalCode":"75008","addressLocality":"Paris","addressCountry":"FR"},"vatID":"FR19904383932","taxID":"904383932","identifier":[{"@type":"PropertyValue","propertyID":"SIREN","value":"904383932","name":"SIREN"},{"@type":"PropertyValue","propertyID":"TVA","value":"FR19904383932","name":"EU VAT number"}],"brand":{"@type":"Brand","name":"Les Experts du Patrimoine"}},{"@type":"Question","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958165386","position":1,"url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958165386","name":"What is the PFU?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"The PFU, or single flat-rate levy, is a flat 30% tax on certain capital income.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958178330","position":2,"url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958178330","name":"Why is the PFU called the \"flat tax\"?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Because it applies a single rate regardless of the taxpayer\u2019s income level.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958197536","position":3,"url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958197536","name":"Which income is covered by the PFU?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Dividends, interest, securities capital gains and certain life insurance income are covered.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958209898","position":4,"url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958209898","name":"Does the PFU apply to life insurance?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, in certain cases, notably for recent payments and depending on the term of the policy.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958222964","position":5,"url":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/single-flat-rate-levy\/#faq-question-1779958222964","name":"Can you choose the progressive scale instead of the PFU?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes. The taxpayer can opt for the progressive scale if it is more advantageous. ","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/lexique\/17173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/lexique"}],"about":[{"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/types\/lexique"}],"version-history":[{"count":1,"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/lexique\/17173\/revisions"}],"predecessor-version":[{"id":17175,"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/lexique\/17173\/revisions\/17175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/media\/17174"}],"wp:attachment":[{"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/media?parent=17173"}],"wp:term":[{"taxonomy":"categorie_lexique","embeddable":true,"href":"https:\/\/www.experts-du-patrimoine.fr\/en\/wp-json\/wp\/v2\/categorie_lexique?post=17173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}