[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"footer-root-categories-fr-FR":3,"tool-content-calculateur-csg-capital-2026-fr":83,"footer-cities-fr":124},[4,14,22,30,38,45,53,60,67,75],{"seo_content":5,"id":8,"name":9,"slug":10,"parentId":7,"lang":11,"_count":12},[6],{"page_slug":7},null,"cmkzhl7xm00dbulbc93h4qog5","Juridique","avocats","fr-FR",{"experts":13},8,{"seo_content":15,"id":17,"name":18,"slug":19,"parentId":7,"lang":11,"_count":20},[16],{"page_slug":7},"cmkzhl84700djulbcbv6pzu9e","Informatique","informaticiens",{"experts":21},3,{"seo_content":23,"id":25,"name":26,"slug":27,"parentId":7,"lang":11,"_count":28},[24],{"page_slug":7},"cmkzhlaos00gnulbc07i9jrco","Amélioration de la Maison","artisans",{"experts":29},4,{"seo_content":31,"id":33,"name":34,"slug":35,"parentId":7,"lang":11,"_count":36},[32],{"page_slug":7},"cmkzhlaqg00gpulbcx38bwoc2","Général","divers-generalistes",{"experts":37},0,{"seo_content":39,"id":41,"name":42,"slug":43,"parentId":7,"lang":11,"_count":44},[40],{"page_slug":7},"cmkzhlbvq00i3ulbcutdbcz50","Électronique Grand Public","techniciens-electronique",{"experts":21},{"seo_content":46,"id":48,"name":49,"slug":50,"parentId":7,"lang":11,"_count":51},[47],{"page_slug":7},"cmkzhlcaw00ilulbc38pxoogr","Santé","medecins",{"experts":52},5,{"seo_content":54,"id":56,"name":57,"slug":58,"parentId":7,"lang":11,"_count":59},[55],{"page_slug":7},"cmkzhlcmi00izulbcxva1m47f","Gestion de Patrimoine","conseillers-patrimoniaux",{"experts":21},{"seo_content":61,"id":63,"name":64,"slug":65,"parentId":7,"lang":11,"_count":66},[62],{"page_slug":7},"cmkzhldcv00jvulbcmcd5a7mk","Animaux et Vétérinaires","veterinaires",{"experts":21},{"seo_content":68,"id":70,"name":71,"slug":72,"parentId":7,"lang":11,"_count":73},[69],{"page_slug":7},"cmkzhldrr00kdulbchxfo67eg","Mécanique et Réparation","mecaniciens",{"experts":74},1,{"seo_content":76,"id":78,"name":79,"slug":80,"parentId":7,"lang":11,"_count":81},[77],{"page_slug":7},"cmkzhl9l300fbulbcv3i8q8p3","Aide aux Devoirs","professeurs-particuliers",{"experts":82},6,{"slug":84,"title":85,"page_title":86,"description":87,"content_md":88,"local_slug":84,"json_ld":89,"faq":102,"tool_html":118,"source":119,"category":7,"audience":120,"publish_mode":121,"hero_image":122,"hero_image_alt":123},"calculateur-csg-capital-2026","Calculateur CSG revenus du capital 2026","Calculateur CSG revenus du capital 2026 — Flat Tax 31,4 % | Expert-Zoom","Calculez l'impact de la hausse CSG 2026 sur vos dividendes, intérêts et plus-values mobilières. Le PFU passe à 31,4 % : simulez votre fiscalité réelle.","Ce calculateur mesure l'impact de la hausse de la CSG sur les revenus du capital décidée par la LFI 2026 : de 17,2 % à 18,6 % pour les revenus mobiliers. Il couvre le PFU (flat tax, désormais à 31,4 %), les revenus fonciers (taux inchangé à 17,2 %) et présente le tableau complet des taux 2026. Idéal pour les investisseurs, gérants de patrimoine et contribuables soumis au prélèvement à la source.",[90],{"name":85,"@type":91,"offers":92,"@context":96,"inLanguage":97,"description":98,"operatingSystem":99,"applicationCategory":100,"browserRequirements":101},"WebApplication",{"@type":93,"price":94,"priceCurrency":95},"Offer","0","EUR","https:\u002F\u002Fschema.org","fr","Calculez l'impact de la hausse de la CSG sur vos revenus du capital (dividendes, intérêts, plus-values) en 2026 — flat tax à 31,4 %.","All","FinanceApplication","Requires JavaScript",[103,106,109,112,115],{"a":104,"q":105},"Les prélèvements sociaux sur les revenus du capital mobilier (dividendes, intérêts, plus-values mobilières) passent de 17,2 % à 18,6 % en 2026. La hausse provient de la CSG, qui passe de 9,2 % à 10,6 %, tandis que la CRDS (0,5 %) et le prélèvement de solidarité (7,5 %) restent inchangés.","Quel est le nouveau taux de prélèvements sociaux sur les revenus du capital en 2026 ?",{"a":107,"q":108},"Oui. Le Prélèvement Forfaitaire Unique (flat tax) passe de 30 % à 31,4 % en 2026 : la part IR reste à 12,8 %, mais la part prélèvements sociaux augmente de 17,2 % à 18,6 %.","Le PFU (flat tax) est-il impacté par la hausse de la CSG ?",{"a":110,"q":111},"Non. Les revenus fonciers, les plus-values immobilières et les contrats d'assurance-vie restent soumis aux prélèvements sociaux à 17,2 % (taux 2025 maintenu). La hausse ne cible que les revenus du capital mobilier.","Les revenus fonciers sont-ils concernés par la hausse de la CSG ?",{"a":113,"q":114},"Pour chaque tranche de 10 000 € de dividendes soumis au PFU, la hausse CSG représente 140 € de prélèvements supplémentaires (1,4 pt × 10 000 €). Sur un portefeuille générant 100 000 € de dividendes annuels, l'impact est de 1 400 € par an.","Quel est l'impact financier concret de la hausse de la CSG sur mes dividendes ?",{"a":116,"q":117},"Oui, l'option barème reste disponible et peut être avantageuse pour les contribuables dans les tranches basses (11 % ou 30 %). Pour les dividendes, l'abattement de 40 % s'applique sous le barème. Depuis 2026, le PFU est moins compétitif pour les contribuables dans la tranche à 45 %.","Peut-on encore opter pour le barème progressif plutôt que le PFU ?","\u003C!DOCTYPE html>\n\u003Chtml lang=\"fr\">\n\u003Chead>\n  \u003Cmeta charset=\"utf-8\">\n  \u003Cmeta name=\"viewport\" content=\"width=device-width,initial-scale=1\">\n  \u003Ctitle>Calculateur CSG revenus du capital 2026\u003C\u002Ftitle>\n  \u003Cscript src=\"https:\u002F\u002Funpkg.com\u002Flucide@latest\u002Fdist\u002Fumd\u002Flucide.min.js\">\u003C\u002Fscript>\n  \u003Cstyle>\n    *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n    :root {\n      --blue: #2563eb; --blue-light: #eff6ff; --stone-50: #fafaf9;\n      --stone-200: #e7e5e4; --stone-400: #a8a29e; --stone-600: #57534e;\n      --stone-800: #292524; --amber: #d97706; --amber-light: #fffbeb;\n      --purple: #7c3aed; --purple-light: #f5f3ff;\n    }\n    body { background: var(--stone-50); font-family: system-ui,-apple-system,sans-serif; 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background: var(--stone-100, #f5f4f2); color: var(--stone-600); font-weight: 600; border-radius: 0.375rem; }\n    .rate-table td { padding: 0.5rem 0.75rem; border-top: 1px solid var(--stone-200); color: var(--stone-800); }\n    .rate-table tr:hover td { background: var(--blue-light); }\n    .new-badge { background: #fee2e2; color: #b91c1c; font-size: 0.7rem; font-weight: 700; padding: 0.1rem 0.35rem; border-radius: 0.25rem; margin-left: 0.375rem; }\n    .stable-badge { background: #f0fdf4; color: #15803d; font-size: 0.7rem; font-weight: 700; padding: 0.1rem 0.35rem; border-radius: 0.25rem; margin-left: 0.375rem; }\n    .section-title { font-size: 0.875rem; font-weight: 600; color: var(--stone-800); margin: 1rem 0 0.5rem; display: flex; align-items: center; gap: 0.375rem; }\n    footer { margin-top: 1.5rem; font-size: 0.75rem; color: var(--stone-400); line-height: 1.5; }\n    footer a { color: var(--stone-400); }\n  \u003C\u002Fstyle>\n\u003C\u002Fhead>\n\u003Cbody>\n\u003Cmain class=\"tool-root\">\n  \u003Ch1>Calculateur CSG revenus du capital 2026\u003C\u002Fh1>\n  \u003Cp class=\"subtitle\">Impact de la hausse CSG (17,2 % → 18,6 %) sur vos revenus financiers\u003C\u002Fp>\n\n  \u003Cdiv class=\"tabs\" id=\"tabbar\">\n    \u003Cbutton class=\"tab-btn active\" data-tab=\"pfu\">Flat Tax \u002F PFU\u003C\u002Fbutton>\n    \u003Cbutton class=\"tab-btn\" data-tab=\"foncier\">Revenus fonciers\u003C\u002Fbutton>\n    \u003Cbutton class=\"tab-btn\" data-tab=\"tableau\">Tableau des taux\u003C\u002Fbutton>\n  \u003C\u002Fdiv>\n\n  \u003C!-- TAB 1: PFU -->\n  \u003Cdiv class=\"panel active\" id=\"panel-pfu\">\n    \u003Cdiv class=\"callout\">\n      \u003Ci data-lucide=\"trending-up\" width=\"16\" height=\"16\">\u003C\u002Fi>\n      \u003Cspan>La LFI 2026 relève la CSG sur les revenus du capital de \u003Cstrong>9,2 %\u003C\u002Fstrong> à \u003Cstrong>10,6 %\u003C\u002Fstrong>. Le PFU (flat tax) passe de 30 % à \u003Cstrong>31,4 %\u003C\u002Fstrong>. Dividendes, intérêts, plus-values mobilières sont concernés.\u003C\u002Fspan>\n    \u003C\u002Fdiv>\n    \u003Cdiv class=\"fields\">\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Type de revenu\u003C\u002Flabel>\n        \u003Cselect id=\"p-type\">\n          \u003Coption value=\"div\">Dividendes\u003C\u002Foption>\n          \u003Coption value=\"int\">Intérêts \u002F obligations\u003C\u002Foption>\n          \u003Coption value=\"pv\">Plus-values mobilières\u003C\u002Foption>\n          \u003Coption value=\"pea\">Gains PEA \u002F PER\u003C\u002Foption>\n        \u003C\u002Fselect>\n      \u003C\u002Fdiv>\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Montant brut du revenu (€)\u003C\u002Flabel>\n        \u003Cinput type=\"number\" id=\"p-montant\" value=\"30000\" min=\"0\" step=\"1000\">\n      \u003C\u002Fdiv>\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Option fiscale choisie\u003C\u002Flabel>\n        \u003Cselect id=\"p-option\">\n          \u003Coption value=\"pfu\">Prélèvement Forfaitaire Unique (PFU)\u003C\u002Foption>\n          \u003Coption value=\"bareme\">Barème progressif de l'IR\u003C\u002Foption>\n        \u003C\u002Fselect>\n        \u003Cdiv class=\"hint\">Pour la plupart des contribuables aisés, le PFU est moins avantageux qu'avant en 2026.\u003C\u002Fdiv>\n      \u003C\u002Fdiv>\n      \u003Cdiv class=\"field\" id=\"p-tmi-wrap\" style=\"display:none\">\n        \u003Clabel>Votre Tranche Marginale d'Imposition (TMI)\u003C\u002Flabel>\n        \u003Cselect id=\"p-tmi\">\n          \u003Coption value=\"0.11\">11 %\u003C\u002Foption>\n          \u003Coption value=\"0.30\">30 %\u003C\u002Foption>\n          \u003Coption value=\"0.41\">41 %\u003C\u002Foption>\n          \u003Coption value=\"0.45\" selected>45 %\u003C\u002Foption>\n        \u003C\u002Fselect>\n      \u003C\u002Fdiv>\n    \u003C\u002Fdiv>\n    \u003Cdiv class=\"result-card\" id=\"card-pfu\">\n      \u003Cdiv class=\"result-label\">\u003Ci data-lucide=\"euro\" width=\"14\" height=\"14\">\u003C\u002Fi> Prélèvements totaux 2026\u003C\u002Fdiv>\n      \u003Cdiv class=\"result-value\" id=\"rp-total\">—\u003C\u002Fdiv>\n      \u003Cdiv class=\"result-rows\">\n        \u003Cdiv class=\"result-row\">\u003Cspan>Revenu brut\u003C\u002Fspan>\u003Cspan id=\"rp-brut\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>IR (impôt sur le revenu)\u003C\u002Fspan>\u003Cspan id=\"rp-ir\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Prélèvements sociaux (18,6 %)\u003C\u002Fspan>\u003Cspan id=\"rp-ps\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"divider\">\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row highlight\">\u003Cspan>Total prélèvements\u003C\u002Fspan>\u003Cspan id=\"rp-tot2\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Revenu net perçu\u003C\u002Fspan>\u003Cspan id=\"rp-net\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Taux effectif global\u003C\u002Fspan>\u003Cspan id=\"rp-taux\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"divider\">\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Impact hausse CSG (+1,4 pt) vs 2025\u003C\u002Fspan>\u003Cspan id=\"rp-impact\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n      \u003C\u002Fdiv>\n    \u003C\u002Fdiv>\n  \u003C\u002Fdiv>\n\n  \u003C!-- TAB 2: Revenus fonciers -->\n  \u003Cdiv class=\"panel\" id=\"panel-foncier\">\n    \u003Cdiv class=\"callout callout-amber\">\n      \u003Ci data-lucide=\"home\" width=\"16\" height=\"16\">\u003C\u002Fi>\n      \u003Cspan>Les \u003Cstrong>revenus fonciers et plus-values immobilières\u003C\u002Fstrong> ne sont PAS affectés par la hausse CSG : ils restent soumis aux prélèvements sociaux à \u003Cstrong>17,2 %\u003C\u002Fstrong> (taux 2025 maintenu).\u003C\u002Fspan>\n    \u003C\u002Fdiv>\n    \u003Cdiv class=\"fields\">\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Revenus locatifs annuels bruts (€)\u003C\u002Flabel>\n        \u003Cinput type=\"number\" id=\"f-loyers\" value=\"24000\" min=\"0\" step=\"1000\">\n        \u003Cdiv class=\"hint\">Loyers encaissés avant charges déductibles\u003C\u002Fdiv>\n      \u003C\u002Fdiv>\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Charges déductibles (€)\u003C\u002Flabel>\n        \u003Cinput type=\"number\" id=\"f-charges\" value=\"5000\" min=\"0\" step=\"500\">\n        \u003Cdiv class=\"hint\">Travaux, assurances, intérêts d'emprunt, frais de gestion…\u003C\u002Fdiv>\n      \u003C\u002Fdiv>\n      \u003Cdiv class=\"field\">\n        \u003Clabel>Votre TMI (barème IR)\u003C\u002Flabel>\n        \u003Cselect id=\"f-tmi\">\n          \u003Coption value=\"0.11\">11 %\u003C\u002Foption>\n          \u003Coption value=\"0.30\">30 %\u003C\u002Foption>\n          \u003Coption value=\"0.41\" selected>41 %\u003C\u002Foption>\n          \u003Coption value=\"0.45\">45 %\u003C\u002Foption>\n        \u003C\u002Fselect>\n      \u003C\u002Fdiv>\n    \u003C\u002Fdiv>\n    \u003Cdiv class=\"result-card\" id=\"card-foncier\">\n      \u003Cdiv class=\"result-label\">\u003Ci data-lucide=\"building\" width=\"14\" height=\"14\">\u003C\u002Fi> Fiscalité revenus fonciers 2026\u003C\u002Fdiv>\n      \u003Cdiv class=\"result-value\" id=\"rf-net\">—\u003C\u002Fdiv>\n      \u003Cdiv class=\"result-rows\">\n        \u003Cdiv class=\"result-row\">\u003Cspan>Revenus bruts\u003C\u002Fspan>\u003Cspan id=\"rf-brut\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Charges déductibles\u003C\u002Fspan>\u003Cspan id=\"rf-charges\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Revenu net foncier\u003C\u002Fspan>\u003Cspan id=\"rf-rnf\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"divider\">\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>IR au barème (TMI sélectionnée)\u003C\u002Fspan>\u003Cspan id=\"rf-ir\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Prélèvements sociaux (17,2 % — inchangé)\u003C\u002Fspan>\u003Cspan id=\"rf-ps\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row highlight\">\u003Cspan>Total prélèvements\u003C\u002Fspan>\u003Cspan id=\"rf-tot\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n        \u003Cdiv class=\"result-row\">\u003Cspan>Revenu net après fiscalité\u003C\u002Fspan>\u003Cspan id=\"rf-net2\">—\u003C\u002Fspan>\u003C\u002Fdiv>\n      \u003C\u002Fdiv>\n    \u003C\u002Fdiv>\n  \u003C\u002Fdiv>\n\n  \u003C!-- TAB 3: Tableau -->\n  \u003Cdiv class=\"panel\" id=\"panel-tableau\">\n    \u003Cdiv class=\"callout\">\n      \u003Ci data-lucide=\"table\" width=\"16\" height=\"16\">\u003C\u002Fi>\n      \u003Cspan>Taux de prélèvements sociaux par type de revenu en 2026. La hausse CSG cible les revenus du capital \u003Cstrong>mobilier\u003C\u002Fstrong>, pas l'immobilier.\u003C\u002Fspan>\n    \u003C\u002Fdiv>\n    \u003Ctable class=\"rate-table\">\n      \u003Cthead>\n        \u003Ctr>\n          \u003Cth>Type de revenu\u003C\u002Fth>\n          \u003Cth>CSG\u003C\u002Fth>\n          \u003Cth>Prélèv. sociaux\u003C\u002Fth>\n          \u003Cth>PFU total\u003C\u002Fth>\n          \u003Cth>Évolution\u003C\u002Fth>\n        \u003C\u002Ftr>\n      \u003C\u002Fthead>\n      \u003Ctbody>\n        \u003Ctr>\n          \u003Ctd>Dividendes\u003C\u002Ftd>\n          \u003Ctd>10,6 %\u003C\u002Ftd>\n          \u003Ctd>18,6 %\u003C\u002Ftd>\n          \u003Ctd>31,4 %\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Intérêts \u002F obligations\u003C\u002Ftd>\n          \u003Ctd>10,6 %\u003C\u002Ftd>\n          \u003Ctd>18,6 %\u003C\u002Ftd>\n          \u003Ctd>31,4 %\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Plus-values mobilières\u003C\u002Ftd>\n          \u003Ctd>10,6 %\u003C\u002Ftd>\n          \u003Ctd>18,6 %\u003C\u002Ftd>\n          \u003Ctd>31,4 %\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Gains PEA \u002F PER\u003C\u002Ftd>\n          \u003Ctd>10,6 %\u003C\u002Ftd>\n          \u003Ctd>18,6 %\u003C\u002Ftd>\n          \u003Ctd>—\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Revenus fonciers\u003C\u002Ftd>\n          \u003Ctd>9,2 %\u003C\u002Ftd>\n          \u003Ctd>17,2 %\u003C\u002Ftd>\n          \u003Ctd>—\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"stable-badge\">Inchangé\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Plus-values immobilières\u003C\u002Ftd>\n          \u003Ctd>9,2 %\u003C\u002Ftd>\n          \u003Ctd>17,2 %\u003C\u002Ftd>\n          \u003Ctd>—\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"stable-badge\">Inchangé\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>Assurance-vie \u002F capitalisation\u003C\u002Ftd>\n          \u003Ctd>9,2 %\u003C\u002Ftd>\n          \u003Ctd>17,2 %\u003C\u002Ftd>\n          \u003Ctd>—\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"stable-badge\">Inchangé\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n        \u003Ctr>\n          \u003Ctd>PEL ouvert avant 2018\u003C\u002Ftd>\n          \u003Ctd>9,2 %\u003C\u002Ftd>\n          \u003Ctd>17,2 %\u003C\u002Ftd>\n          \u003Ctd>—\u003C\u002Ftd>\n          \u003Ctd>\u003Cspan class=\"stable-badge\">Inchangé\u003C\u002Fspan>\u003C\u002Ftd>\n        \u003C\u002Ftr>\n      \u003C\u002Ftbody>\n    \u003C\u002Ftable>\n    \u003Cdiv class=\"section-title\" style=\"margin-top:1.25rem\">\u003Ci data-lucide=\"info\" width=\"14\" height=\"14\">\u003C\u002Fi> Décomposition des prélèvements sociaux 2026\u003C\u002Fdiv>\n    \u003Ctable class=\"rate-table\">\n      \u003Cthead>\n        \u003Ctr>\u003Cth>Composante\u003C\u002Fth>\u003Cth>2025\u003C\u002Fth>\u003Cth>2026\u003C\u002Fth>\u003Cth>Variation\u003C\u002Fth>\u003C\u002Ftr>\n      \u003C\u002Fthead>\n      \u003Ctbody>\n        \u003Ctr>\u003Ctd>CSG\u003C\u002Ftd>\u003Ctd>9,2 %\u003C\u002Ftd>\u003Ctd>10,6 %\u003C\u002Ftd>\u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\u003C\u002Ftr>\n        \u003Ctr>\u003Ctd>CRDS\u003C\u002Ftd>\u003Ctd>0,5 %\u003C\u002Ftd>\u003Ctd>0,5 %\u003C\u002Ftd>\u003Ctd>\u003Cspan class=\"stable-badge\">=\u003C\u002Fspan>\u003C\u002Ftd>\u003C\u002Ftr>\n        \u003Ctr>\u003Ctd>Prélèvement de solidarité\u003C\u002Ftd>\u003Ctd>7,5 %\u003C\u002Ftd>\u003Ctd>7,5 %\u003C\u002Ftd>\u003Ctd>\u003Cspan class=\"stable-badge\">=\u003C\u002Fspan>\u003C\u002Ftd>\u003C\u002Ftr>\n        \u003Ctr>\u003Ctd>\u003Cstrong>Total\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>17,2 %\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>18,6 %\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cspan class=\"new-badge\">+1,4 pt\u003C\u002Fspan>\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003C\u002Ftbody>\n    \u003C\u002Ftable>\n  \u003C\u002Fdiv>\n\n  \u003Cfooter>\n    Sources : \u003Ca href=\"https:\u002F\u002Fentreprendre.service-public.fr\u002Factualites\u002FA18796\" target=\"_blank\">service-public.fr A18796 — PFU 31,4 %\u003C\u002Fa> · \u003Ca href=\"https:\u002F\u002Fwww.hagnere-patrimoine.fr\u002Fguides-patrimoine\u002Fcomment-payer-moins-impots\u002Fcsg-crds-prelevements-sociaux-2026\" target=\"_blank\">Hagnère Patrimoine\u003C\u002Fa> · LFSS 2026 + LFI 2026 · Informatif uniquement, non constitutif de conseil fiscal.\n  \u003C\u002Ffooter>\n\u003C\u002Fmain>\n\u003Cscript>\n  const fmtE = v => new Intl.NumberFormat('fr-FR', { style:'currency', currency:'EUR', maximumFractionDigits:0 }).format(v);\n  const fmtP = v => new Intl.NumberFormat('fr-FR', { style:'percent', minimumFractionDigits:1, maximumFractionDigits:2 }).format(v);\n\n  \u002F\u002F Social levy rates 2026\n  const PS_MOBILIER = 0.186; \u002F\u002F 18.6% — capital mobilier\n  const PS_IMMO = 0.172;     \u002F\u002F 17.2% — foncier \u002F immobilier (unchanged)\n  const PFU_IR = 0.128;      \u002F\u002F 12.8% IR part of PFU\n\n  \u002F\u002F Abattement dividends under barème\n  const ABATT_DIV = 0.40;\n\n  function runPFU() {\n    const montant = parseFloat(document.getElementById('p-montant').value) || 0;\n    const type = document.getElementById('p-type').value;\n    const option = document.getElementById('p-option').value;\n    const tmi = parseFloat(document.getElementById('p-tmi').value) || 0;\n    const tmiWrap = document.getElementById('p-tmi-wrap');\n    tmiWrap.style.display = option === 'bareme' ? '' : 'none';\n\n    let ir = 0, ps = 0;\n    if (option === 'pfu') {\n      ir = montant * PFU_IR;\n      ps = montant * PS_MOBILIER;\n    } else {\n      \u002F\u002F barème — apply abattement for dividends\n      const base = type === 'div' ? montant * (1 - ABATT_DIV) : montant;\n      ir = base * tmi;\n      ps = montant * PS_MOBILIER;\n    }\n    const total = ir + ps;\n    const net = montant - total;\n    const taux = montant > 0 ? total \u002F montant : 0;\n    const impactHausse = montant * (PS_MOBILIER - 0.172); \u002F\u002F vs 2025\n\n    document.getElementById('rp-brut').textContent   = fmtE(montant);\n    document.getElementById('rp-ir').textContent     = fmtE(ir);\n    document.getElementById('rp-ps').textContent     = fmtE(ps);\n    document.getElementById('rp-tot2').textContent   = fmtE(total);\n    document.getElementById('rp-total').textContent  = fmtE(total);\n    document.getElementById('rp-net').textContent    = fmtE(net);\n    document.getElementById('rp-taux').textContent   = fmtP(taux);\n    document.getElementById('rp-impact').textContent = fmtE(impactHausse);\n  }\n\n  function runFoncier() {\n    const brut = parseFloat(document.getElementById('f-loyers').value) || 0;\n    const charges = parseFloat(document.getElementById('f-charges').value) || 0;\n    const tmi = parseFloat(document.getElementById('f-tmi').value) || 0;\n    const rnf = Math.max(0, brut - charges);\n    const ir = rnf * tmi;\n    const ps = rnf * PS_IMMO;\n    const tot = ir + ps;\n    const net = rnf - tot;\n\n    document.getElementById('rf-brut').textContent    = fmtE(brut);\n    document.getElementById('rf-charges').textContent = fmtE(charges);\n    document.getElementById('rf-rnf').textContent     = fmtE(rnf);\n    document.getElementById('rf-ir').textContent      = fmtE(ir);\n    document.getElementById('rf-ps').textContent      = fmtE(ps);\n    document.getElementById('rf-tot').textContent     = fmtE(tot);\n    document.getElementById('rf-net').textContent     = fmtE(net);\n    document.getElementById('rf-net2').textContent    = fmtE(net);\n  }\n\n  ['p-montant','p-type','p-option','p-tmi'].forEach(id => document.getElementById(id).addEventListener('input', runPFU));\n  ['f-loyers','f-charges','f-tmi'].forEach(id => document.getElementById(id).addEventListener('input', runFoncier));\n\n  document.getElementById('tabbar').addEventListener('click', e => {\n    const btn = e.target.closest('.tab-btn');\n    if (!btn) return;\n    document.querySelectorAll('.tab-btn').forEach(b => b.classList.remove('active'));\n    document.querySelectorAll('.panel').forEach(p => p.classList.remove('active'));\n    btn.classList.add('active');\n    document.getElementById('panel-' + btn.dataset.tab).classList.add('active');\n  });\n\n  lucide.createIcons();\n  runPFU();\n  runFoncier();\n\n  const ro = new ResizeObserver(() => {\n    const h = Math.max(document.documentElement.scrollHeight, document.body.scrollHeight);\n    parent.postMessage({ type: 'resize', height: h }, '*');\n  });\n  ro.observe(document.documentElement);\n\u003C\u002Fscript>\n\u003C\u002Fbody>\n\u003C\u002Fhtml>\n","generated","consumer","both","https:\u002F\u002Fpub-bdebbd2dad294475a2da0eb657815b6b.r2.dev\u002Ftools\u002Fcalculateur-csg-capital-2026-ce61a92b72-1779436835.webp","",[]]