France Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
France withholds 12.8% on dividends paid to non-resident investors. Treaty rates for investors resident elsewhere range from 0% to 15%; at the most common, 15%, there is nothing to recover, although a few treaties go lower.
- Standard Dividend WHT
- 12.8%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- None
- Reclaim Deadline
- 2yr
Form Formulaire 5001 — French WHT Refund
Calculate your refund from FranceAbout France's Withholding Tax
France reduced its flat dividend withholding rate to 12.8% (PFU — prélèvement forfaitaire unique) in 2018. This low standard rate means some treaty rates are equal or higher, so the reclaim opportunity depends on your specific treaty. Social charges (17.2%) may also apply to EU residents.
Available Forms
Official fileable form. Filing channel: France — PRRAS RCM (with Form 5000 residence certificate). Form 5001 is the dividends appendix to Form 5000, the affidavit of residence. Your home tax office certifies Form 5000 (or you attach a certificate of residence it issues), and you send both to the institution that paid the dividend, or to the DGFiP's PRRAS if that institution cannot repay. If the paying institution receives Form 5000 before the payment date, it can apply the treaty rate at source (except under the Singapore treaty), and no refund claim is needed. France's rate for individuals is already below the treaty rate in many of its conventions, so a refund arises only where more than your treaty rate was withheld.
Deadline: 2 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from France's 12.8% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇫🇮Finland | 12.8% | 0% | 12.8% | |
| 🇯🇵Japan | 12.8% | 10% | 2.8% | |
| 🇺🇸United States | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇬🇧United Kingdom | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇩🇪Germany | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇪🇸Spain | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇳🇱Netherlands | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇧🇪Belgium | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇨🇭Switzerland | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇮🇹Italy | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇸🇪Sweden | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇳🇴Norway | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇩🇰Denmark | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇦🇹Austria | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇵🇹Portugal | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇮🇪Ireland | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇵🇱Poland | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇱🇺Luxembourg | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇦🇺Australia | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇨🇦Canada | 12.8% | 15% | None (standard rate below the treaty ceiling) | |
| 🇸🇬Singapore | 12.8% | 15% | None (standard rate below the treaty ceiling) |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim France withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — France should show 12.8% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete Formulaire 5001 — French WHT Refund
Fill in the France reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Direction Générale des Finances Publiques (DGFiP) within 2 years.
Frequently asked questions
How much France dividend withholding tax can I reclaim?
France withholds 12.8%. Treaty rates for investors resident elsewhere range from 0% to 15%; at the most common, 15%, there is nothing to recover, although a few treaties go lower. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim France withholding tax?
2 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim France withholding tax?
Formulaire 5001 — French WHT Refund — Official fileable form. Filing channel: France — PRRAS RCM (with Form 5000 residence certificate). Form 5001 is the dividends appendix to Form 5000, the affidavit of residence. Your home tax office certifies Form 5000 (or you attach a certificate of residence it issues), and you send both to the institution that paid the dividend, or to the DGFiP's PRRAS if that institution cannot repay. If the paying institution receives Form 5000 before the payment date, it can apply the treaty rate at source (except under the Singapore treaty), and no refund claim is needed. France's rate for individuals is already below the treaty rate in many of its conventions, so a refund arises only where more than your treaty rate was withheld.. It is submitted to the Direction Générale des Finances Publiques (DGFiP).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your France withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from France — freeNo account needed for the estimate · filing documents from €9.99/year