Compare the tax on a capital gain between a PEA (after 5 years) and a regular securities account, and see the savings made. General rules for 2026.
Your situation
On a gain (profit), excluding dividends.
Plafond PEA : 150 000 €
€
€
Exemption Condition
Tax comparison
What this ranking measures · and what it does not measure.
Economy with the PEA
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Tax in account-keeping (CTO)
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Tax in PEA
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Net after tax · CTO
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Net after tax · PEA
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Taxation: rules as of 2026, to be verified, does not constitute tax advice. Indicative figures, excluding special cases (carry-forward losses, allowances, non-residents).
General rules 2026 applied
Compte-titres ordinaire (CTO) : les plus-values sont soumises à la flat tax de 30 %, soit 12,8 % d'impôt sur le revenu + 17,2 % de prélèvements sociaux.
PEA after 5 years: exemption from income tax on capital gains, but the 17.2% social security contributions remain due upon withdrawal.
PEA before 5 years: a withdrawal generally closes the plan and imposes a flat tax of 30% on gains, similar to a CTO.
PEA contribution ceiling: 150,000 € (gains can increase the plan's value beyond this).
The PEA economy comes from the exemption of 12.8% of IR: on a capital gain, the tax savings represents 12.8% of the profit.
On Monday, October 12, Antoine Larigaudrie received Frédéric Subra, associate lawyer at Delsol Avocats law firm, co-responsible for the "Tax" department, Charlotte Aubin, strategic advisor in investment...
