Maître Aaronn AVRILLEAU

Avocat au barreau de Montpellier

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Montpellier

Adresse : 101 Place Pierre Duhem 34000 MONTPELLIER

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Publié le 19/12/2025

✅ PLFSS 2026 : Faut-il anticiper vos dividendes 2026 avant le 31/12/2025 ?

Article juridique - Droit fiscal et droit douanier

Par Me Aaronn AVRILLEAU

✅ PLFSS 2026 : Faut-il anticiper vos dividendes 2026 avant le 31/12/2025 ?

L’Assemblée nationale vient d’adopter le PLFSS 2026.

Hausse des prélèvements sociaux sur certains revenus : 17,2 % → 18,6 % (+1,4 pt) actée !

Cela concerne :

- Dividendes ;
- Intérêts de livrets non réglementés ;
- Plus-values sur titres.

N'est en revanche pas concernés : revenus fonciers, plus-values immobilières, placements financiers réglementés (Livret A, LEP,…),...

Impact concret -> Une rentabilité en baisse !

Pour certains revenus perçus en 2025, il est déjà trop tard, la petite rétroactivité fiscale a déjà frappée !

Le nouveau taux global a vocation à s’appliquer. C’est le cas de vos plus-values sur titres réalisées en 2025 !

Pour d’autres, il est encore temps d’agir ! À partir du 1er janvier 2026, dividendes et intérêts seront soumis à un taux global (IR + PS) de 31,4 % (contre 30 % aujourd’hui).

Que faire ?

Si vous prévoyez une distribution de dividende en 2026 et que votre société dispose de réserves distribuables, il peut être opportun d’anticiper avant le 31/12/2025 afin de conserver le taux global de 30%.

✅ Distribution décidée et mise en paiement en 2025 = prélèvements sociaux à 17,2 % (au lieu de 18,6 % en 2026).

Attention : une étude globale de votre situation est nécessaire pour s’assurer de l’opportunité de l’opération.