Skip to main content


Can I be exempted from compulsory levies on dividends?

Dividends are subject to income tax, with a mandatory levy of 21% being made on the payment of dividends (in addition to social contributions, currently at 15.5%).

You may be exempted from this levy of 21% in 2018 if your 2016 tax statement (as provided for on your tax notice received in 2017) is lower than €50,000 (for a single person) or €75,000 (for a couple subject to joint taxation).