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PFU flat tax (France)

Also called: prélèvement forfaitaire unique, flat tax France

In one line

France's single flat-rate tax (currently 30%) on most investment income and capital gains, including many equity gains.

In plain English

The PFU bundles income tax and social charges into one flat rate on investment gains, simplifying how French equity profits are taxed. Specific rules apply to BSPCE and other schemes.

If you were explaining it to a 5-year-old

In France, instead of lots of separate taxes on your toy profits, there's one single flat slice taken out.

Why it matters when you sell

The PFU sets the headline tax on many French equity sales, so it's central to estimating your net proceeds.

Related terms

BSPCE (France)Exit tax (France)UK capital gains tax (CGT)Long-term capital gains

Put it to use

How to get liquidity (Europe)

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Sources

Primary references for this term: impots.gouv.fr (France). Our definitions are written in plain English and kept evergreen — see the glossary methodology. General information, not advice.

Educational information only — not financial, tax or legal advice, and not an offer to buy or sell any security. Definitions are general; your own documents and local law govern your situation. PrivateTechShares is independent and not a broker or marketplace.