Country tax profile · 2026
France corporate tax
How France taxes corporate
The standard corporate profits tax in France is 25%. Standard 25%; reduced 15% on first €42,500 profit for qualifying SMEs. Temporary surtax on very large companies for FY2025.
Compiled by MyNomadWorld for France and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How France's corporate tax compares
France's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
Who is a tax resident of France?
Home (foyer) or principal abode in France, main professional activity in France, or centre of economic interests in France (Art. 4B CGI).
Related France taxes
Moving to France?
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What is the corporate tax rate in France?
The standard corporate profits tax in France is 25%. Standard 25%; reduced 15% on first €42,500 profit for qualifying SMEs. Temporary surtax on very large companies for FY2025.