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# What is the Flat Tax?

### ${color}[#3faae1](What is the Flat Tax?)

In the case of individual investors resident in France, the interest received from a bond issue is subject to the Single Forfaitary Levy*. This is divided into two parts: social security contributions (18.6%) and income tax (12.8%). In both cases, the deduction is made at source (organised by Raizers) and the interest received by the investor is net of tax.

*This rate is set each year in the finance law

Related articles :
* [What is the single tax form?](/en/article/what-is-the-single-tax-form-upv8s/)
* [I am a French tax resident. What is my tax situation?](/en/article/i-am-a-french-tax-resident-what-is-my-tax-situation-hsk4w0/)
* [I am a Swiss tax resident. What is my tax situation?](/en/article/i-am-a-swiss-tax-resident-what-is-my-tax-situation-9lhco9/)
* [I am a non-resident for tax purposes (outside France and Switzerland). What is my tax situation?](/en/article/i-am-a-non-resident-for-tax-purposes-outside-france-and-switzerland-what-is-my-tax-situation-kjbknv/)