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E D I T O R I A L T H E C O M P A N Y T H E T O T A L E N E R G I E S S H A R ET H E T A X A T I O N S H A R E H O L D E R R E L A T I O N S

FIXED RATE INCOME TAX PAID

AS A FLAT TAX WILL BECOME

DEFINITIVE, EXCEPT IF TAXATION

ON A PROGRESSIVE SCALE IS CHOSEN.

TAXATION ON DIVIDENDS FOR SHARES

NOT HELD IN A PEA (CONTINUED)

CASE 2

You can choose to have your dividends taxed under

the ordinary income tax regime (progressive scale).

• If you consider it more advantageous, you can choose this option when

f illing out your annual income tax return.

This option has to be done on an annual basis The option is irreversible

and applies to all income that falls within the scope of the PFU

ie including dividends and capital gains on the sale of shares

Your dividends will be included in your annual income after application of

a 40 tax allowance and deduction of the share acquisition and retention

costs They will be subject to the progressive scale income tax rate

applying to all your annual income

CASE 1

Your dividends are subject to the 12.8%

f lat income tax (PFU)

EXAMPLE

In both cases the 128 f lat rate levy withheld at source on your dividends

will be deducted from taxes due and any excess will be reimbursed to you

A shareholder who in 2025 is entitled to a €3.40 dividend

per TotalEnergies share and who owns 500 shares not held in a PEA,

will receive a net dividend of €1,190. A 30% f lat tax, i.e. €510, will be

withheld at source (without any tax allowance or deduction of share

acquisition or retention costs) from the gross dividend revenue

of €1,700 (500 x €3.40).