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FIXED RATE INCOME TAX PAID

AS A FLAT TAX WILL BECOME

DEFINITIVE , EXCEPT IF TAXATION

ON A PROGRESSIVE SCALE IS CHOSEN

DIVIDEND TAXATION FOR SHARES

NOT HELD IN A PEA ( CONTINUED )

In both cases the 12 8 flat rate levy withheld at source on your

dividends will be deducted from taxes due and any excess will be

reimbursed to you

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

filling out your annual income tax return .

• This option is annual and will apply to all your income falling within

the scope of the PFU ( i . e . in particular , dividends and capital gains on

the sale of shares ) . For income tax due in respect of the 2026 tax year

i e on 2026 income and subsequent years the option will no longer

be irrevocable meaning that you will be able to withdraw it a posteriori

if it proves not to be advantageous for you

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 )

A shareholder who in 2026 , 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 , 166 . 2 . A 31 . 4 % flat tax , i . e . € 533 . 8 , 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 ) .

EXAMPLE

T H E C O M P A N Y E D I T O R I A L 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