By AxInfos SASU
Featured editorial
Kahafoa Desiré Ouattara
Il y a 1 sem.
4 min
Increase in the single flat-rate levy (PFU) or “Flat Tax”: towards a new legal-fiscal equation for capital?
Since January 1, 2026, the single flat-rate levy (PFU), commonly referred to as under the term « "Flat Tax", applicable to capital income, is brought to the fore. à 31.4%, compared to 30% previously.
The increase (+1.4 points) results exclusively from the increase in social security contributions, the income tax component remaining set at 1.4 points. 12.8%.
Without modifying the legal architecture of the system, it alters its economic balance and invites it to be reorganized. reconsider certain structuring decisions in terms of distribution, investment and asset organization.
Kahafoa Desiré Ouattara
