Maître Mike BORNICAT

Avocat au barreau des Hautes-Alpes

Compétences : Droit commercial, des affaires et de la concurrence, Droit fiscal et droit douanier, Droit des sociétés, Droit de la propriété intellectuelle, Urbanisme, Droit pénal

Barreau : Hautes-Alpes

Adresse : 33 boulevard Pompidou 05000 GAP

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Publié le 24/09/2026

Dividendes : l’option pour le barème progressif de l’impôt n’est plus irrévocable

Article juridique - Droit des sociétés

Par Me Mike BORNICAT

Dividendes : l’option pour le barème progressif de l’impôt n’est plus irrévocable

La loi de finances pour 2026 assouplit une règle importante concernant l’imposition des revenus mobiliers.

Les dividendes sont en principe soumis au prélèvement forfaitaire unique, mais le contribuable peut choisir l’imposition au barème progressif de l’impôt sur le revenu lorsque cette solution lui est plus favorable.

Jusqu’à présent, cette option était en principe irrévocable.

La loi supprime désormais ce caractère irrévocable.

Cette souplesse nouvelle ne dispense toutefois pas d’un calcul préalable, car le choix entre PFU et barème dépend notamment du niveau de revenu, des abattements applicables et de la situation fiscale globale.

La mesure s’applique à l’impôt sur le revenu dû au titre de l’année 2026 et des années suivantes à défaut de date limite d’application figurant dans la loi.