Global Corporate Income Tax Guide
France Corporate Income Tax
Navigate global corporate income tax rates effortlessly with TKEG Expat ™ (NZ)’s detailed guide. Our resource provides the latest tax rate information, filing requirements, and compliance regulations across various countries, empowering businesses to optimize their international tax strategies. Stay informed and ensure compliance with up-to-date data for corporate income taxes worldwide. Trust TKEG Expat ™ (NZ) to support your global business endeavors.
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Learn MoreFrance Tax BriefFRFranceCorporate Income TaxFrance Tax Brief
France’s standard corporate income tax rate is 25%. Qualifying small corporations may benefit from a 15% reduced rate on the first EUR 42,500 of taxable profits. Capital gains may be taxed under the g…- General CIT Rate
- Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
- CIT Return Due Date
- About the fiscal year ending on December 31st, until the end of May of the following year.
- CIT Payment Due Date
- About the fiscal year ending on December 31 and May 15 of the following year.
- Estimated Payment Due Date
- By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
- Resident WHT (Dividend/Interest/Royalty)
- N/A
- Non-Resident WHT (Dividend/Interest/Royalty)
- 25/0/25
- General Capital Gain Tax Rate
- Capital gains are constrained by the normal corporate income tax rate.
- Composite Effective Average Tax Rate
- 23.66
- Composite Effective Marginal Tax Rate
- 15.38
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