Dividend and loyalty bonus

At the time of the annual financial closing, the Board of Directors proposes to allocate part of the Company's earnings to its shareholders. It decides on the amount of the dividend, which is then put to the vote at the General Meeting. ENGIE also rewards shareholder loyalty with a +10% bonus on the dividend.

Dividend

Dividend
Bonus dividend

Dividend for fiscal year 2025

On the occasion of the publication of its 2025 annual results, ENGIE confirmed its dividend policy, with a payout ratio of 65% -75% of net recurring income Group share, and a floor dividend of €1.10 per share.

For the 2025 financial year, the Board of Directors proposes the payment of a dividend of €1.35 per share.
This proposal will be submitted to the approval of shareholders at the Annual General Meeting to be held on April 29, 2026.

Dividend payment schedule

April 30, 2026: ex-dividend date
May 5, 2026: dividend payment date

TAX TREATMENT OF THE DIVIDEND PAID FOR THE FISCAL YEAR 2025

The ordinary dividend for the fiscal year 2025, submitted for approval to ENGIE’s Annual General Meeting on April 29, 2026, amounts to €1.35 per share, to which is added a loyalty bonus of 10%, i.e. €0.135 per share, for shares held in registered form for at least two years as of December 31, 2025, and which remain continuously registered in the same shareholder’s name until the dividend payment date.

Tax treatment in France

Part of the dividend distributed and paid out of the merger premium constitutes an exempt repayment of a contribution under French tax rules. Consequently, the following amounts are exempt from income tax in France:

€0.319 per share* for the ordinary dividend,
€0.135 per share* for the bonus dividend.

* These figures relating to the tax treatment of the dividend differ from those dated February 27, 2026 and mentioned in the 3rd resolution submitted to the vote of the Combined General Meeting of April 29, 2026. They take into account the adjustment made following the capital increase of March 3, 2026.

Tax treatment in Belgium

The tax treatment differs for Belgian tax residents. Part of the dividend distributed and paid out of the merger premium constitutes an exempt repayment of capital. Consequently, the following amounts are exempt from tax in Belgium:

€0.315 per share for the ordinary dividend,
€0.135 per share for the bonus dividend.

For the calculation of subsequent capital gains on disposal, this fraction is deemed to have been deducted from the share purchase price.

The balance of the gross dividend, amounting to €1.035 per share, constitutes taxable capital gains.

For shareholders who are tax residents in other countries, it is their responsibility to assess the applicable tax treatment in accordance with the regulations in their country of residence.

For further information, please contact ENGIE’s Shareholder Relations Department at: relation@actionnaires.engie.com

ENGIE rewards the shareholders’ loyalty with a 10% bonus dividend

To benefit from the bonus dividend, ENGIE shares must be held in registered form (indirectly or directly) for at least two continuous years (full calendar years), up to the dividend payment date.

ENGIE shares held in an Equity Savings Plan (PEA) are eligible (PEA is a regulated savings product open to tax resident person in France).

Shares registered in registered form before December 31, 2026 will thus benefit in 2029 from the bonus dividend related to 2028.

Be careful, the registration process can take several weeks depending on the financial institutions and generate costs.

How to benefit from the bonus dividend?

Your shares are held in registered form: you have no steps to take.

Your shares are held in bearer form: a simple request to your bank is sufficient to register your shares in registered form (indirectly or directly). You can use this form.

In this case, you will need to indicate to your bank your choice between registered and pure registered shares:

Indirectly registered shares, your ENGIE shares remain registered with your financial intermediary (as bearer) and are entered in the ENGIE books via Société Générale Securities Services (ENGIE securities service manager)
in pure (or directly) registered form, your ENGIE shares are registered directly in the books of Société Générale Securities Services
for shares held in a PEA, banking institutions strongly recommend opting for indirectly registered shares due to the complexity of management of the device

What is a bonus dividend?

This is a bonus limited, by law, to 10% of the amount of the dividend paid out for a fiscal year. The bonus dividend is designed to reward loyal shareholders. It involves amending the bylaws by a decision of the Extraordinary General Meeting.

Since when does ENGIE propose the bonus dividend?

The decision to amend the bylaws was taken by the Combined General Meeting of April 28, 2014 for a first payout in 2017 related to the financial year 2016.

Who can benefit from the bonus dividend?

Shareholders who have held ENGIE registered shares (indirectly or directly) for at least two continuous years, up to the dividend payment date. Please note that by law, the bonus dividend is capped for each shareholder at 0.5% of share capital.

Why do I have to register my shares to benefit from the dividend?

The law requires that shares be held in registered form, since holding registered shares it’s the only way to identify the shareholder and the duration of the shareholding.

What is the difference between indirectly and directly registered shares?

Indirectly registered shares: Your shares remain with your financial intermediary, who manages them. Consequently, the management of your shares is similar to that of « bearer » shares. However, your shares are registered in the ENGIE books.

Directly registered shares: Your shares are registered directly in the books of Société Générale Securities Services, manager of the ENGIE shares service. This type of holding shares enables you to benefit from free custody fees and certain normal management fees, specifically fees linked to the payment of dividends and share operation costs (capital increase…).

Are shares held in a PEA eligible?

Yes, if you are a French tax resident, you can benefit from the bonus dividend under your PEA by registering your ENGIE shares. However, due to the complexity of managing PEA shares, the banks strongly recommend opting for indirectly registered shares.

What is the typical scheduling of the bonus dividend?

Year N: Registration of shares prior to December 31
Years N+1 and N+2: Shares held in the registered form
Years N+3, 4, 5…Distribution of bonus dividend in N+3, then each year if you hold your registered shared

When the bonus is paid?

The bonus, applied to the amount of the dividend of the financial year, is paid at the same time as the annual dividend after the General Meeting.

What is the taxation of the bonus dividend?

The taxation of the bonus dividend is similar to that on dividends. Switching your shares to registered shares has no impact on the taxation.

Is the ISIN code of my ENGIE shares changing with the increased dividend?

The shares eligible for the bonus dividend have a specific code which makes it possible to identify the year of payment of the bonus.

These shares remain transferable in the same way as the shares listed on the main code ENGIE (FR0010208488).

ISIN Code	Year of registration	Year of application of the bonus dividend
FR0013215407*	2014 to 2023	2017 to 2026
FR001400U6U4	2024	2027
FR0014012X74	2025	2028

*On 1^st January 2026, Euroclear assimilated the shares registered under security code FR001400LBT4 ENGIE LOYALTY BONUS 2026 into security code FR0013215407 ENGIE INCREASED LOYALTY BONUS.