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France

Corp Tax: 25%Setup: 200 EURIncorporate: 7 daysData Quality: 53%

Tax Rates

Corporate Tax

25%Verified Feb 2026

Small Business Rate

15%

Effective Corporate Rate

25.83%

Capital Gains

25%

Personal Income (Top)

45%Verified Feb 2026

VAT

20%Verified Feb 2026

VAT Reduced Rates

10%, 5.5%, 2.1%

Dividend Withholding

25%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

10%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

30%

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

124

Double Tax Agreements

124

Key Partners

Germany, United Kingdom, United States, China, Japan, Canada, Switzerland

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

30%