Income Tax 2026 – Savings and Investment Income (Revenues)

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Income Tax 2026: 2026 income tax return for 2025

This page reflects the provisions of the Finance Law for 2026, published in the Official Journal on 20 February.

However, tax forms, online services, and supporting documentation for the 2026 filing campaign (covering 2025 income) are not yet available. They will be published online once officially released.

Your situation – 2027 declaration (2026 income)

Dividends, share proceeds, and business shares

This type of income does not need to be declared in your 2026 return for 2025 income.

Instead, it must be reported in your 2027 tax return, which covers income earned in 2026.

FYI – Social security contributions on investment income

From 1 January 2026, the rate of social security contributions applied to investment income is increased to 18.6%.

However, specific rules may apply to certain investment products, especially for gains or payments made before 2018. In such cases, it is recommended to check directly with your financial institution for precise treatment.

Equity or business share proceeds:Income Tax 2026

Taxable income

Income generated from shares or business units subject to corporate taxation is taxable.

These revenues are generally referred to as dividends or distributed income.

Taxation options

You may choose between two taxation systems:

1. Single flat-rate levy (PFU / flat tax)

If no option is selected, your investment income is automatically taxed under the PFU.

The PFU includes:

  • Income tax at 12.8%
  • Social contributions

⚠️ If you choose the PFU, you cannot benefit from:

  • The 40% dividend allowance
  • Deduction of part of the CSG
  • Deduction of expenses and charges

2. Progressive income tax scale

If you opt for the progressive tax scale, your investment income is taxed according to your marginal tax bracket.

You will still be required to pay social contributions.

With this option, you may benefit from:

  • The 40% dividend allowance
  • Deduction of part of the CSG
  • Deduction of eligible fees and charges

⚠️ This option applies to all your investment income and capital gains from securities disposals.

Important note

For income earned in 2026 (declared in 2027) and future years, you may revoke the progressive taxation option within the legal time limits if it proves disadvantageous after review or adjustment.

Exemption from the non-final flat-rate withholding tax

You may be exempt from the non-liberating flat-rate withholding tax if your reference taxable income for the penultimate year is below:

  • €50,000 for a single taxpayer
  • €75,000 for a married or jointly taxed couple

For income received in 2026, the relevant reference is your 2024 taxable income.

Procedure and deadlines:Income Tax 2026

The exemption request must be submitted to the financial institution paying your income no later than 30 November of the year preceding payment.

  • Example: 30 November 2026 for exemption in 2027

In most cases, the institution provides a pre-filled sworn statement that you must complete and return if you meet the eligibility criteria.

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