Therefore, for each share you will receive the announced amount of the dividend (balance or interim payment) reduced by the rate of social security payments in force at the time of the payment... If the taxpayer opts for the fixed levy at source (18 %, plus the social security payments of 12 1 % in 2009, i.e. a total of 30 1 % in 2009), the dividends are taxed the same year they are received on the gross amount (i.e. without the application of the different allowances granted in the general case) and do not grant entitlement to a tax credit with a maximum limit of euros 115 or euros 230 . The option must be chosen by the taxpayer with the paying establishment at latest during the deposit of the revenue, and this for each distribution for which he wants to benefit from the levy at source.