France corporate taxes

France taxes company profit at 25%, with a 15% reduced rate on the first €42,500 for smaller companies. VAT is 20%, personal income is taxed on a progressive scale, and payroll carries some of Europe’s heaviest social contributions (roughly 40–45% employer on top of gross). Investment income is taxed under a ~31.4% flat tax. The big 2026 change is the phased launch of mandatory e-invoicing.

Currency EUR (€)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12

25%

Corporate income tax

15% on first €42,500 (SMEs)

20%

VAT standard rate

Reduced: 10%, 5.5%, 2.1%

0–45%

Income tax

Progressive scale

31.4%

Flat tax on investment income

12.8% tax + 18.6% social

~40–45%

Social — employer

Of gross salary

25%

Dividend WHT (non-resident)

12.8% for individuals

Company forms & registration

Companies are formed through the one-stop shop (Guichet unique / INPI) and entered in the Trade and Companies Register (RCS), receiving SIREN/SIRET numbers; beneficial owners are filed at the same time.

Main legal forms	SAS / SASU, SARL / EURL, SA, micro-entreprise^[2][7]The SAS is the most flexible and popular form for companies.
Minimum share capital	SAS & SARL: €1; SA: €37,000^[2]No substantial minimum for SAS/SARL; part of cash contributions is paid at formation (50% SAS, 20% SARL), the rest within 5 years.
Registers a new employer meets	Guichet unique / RCS (incorporation, RBE) → DGFiP (tax & VAT) → URSSAF (social contributions)^[7][8]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Mandatory e-invoicing	Phased in from September 2026^[9][7]From September 2026 all businesses must be able to receive e-invoices, and large and mid-sized companies must issue them; small and micro businesses from September 2027. Invoices flow through accredited platforms (PDP) in Factur-X, UBL or CII, with e-reporting of transaction data.
Beneficial owners (RBE)	Filed with the register at incorporation^[2][7]A person holding more than 25% of capital or voting rights is a beneficial owner; changes are filed within 30 days.
Annual accounts filing	Filed with the commercial court registry (greffe)^[2]Accounts are approved within 6 months of year end and filed within a month (two if online). Small companies may keep the accounts confidential from the public.
Document retention	10 years (accounting)^[2]6 years for tax documents.

Corporate income tax (impôt sur les sociétés)

Standard rate	25%^[1][4]
Reduced SME rate	15% on the first €42,500^[1][4]For companies with turnover under €10m whose capital is ≥75% held by individuals; 25% applies above €42,500.
Surtaxes on large companies	3.3% social contribution; exceptional surtax^[1]A 3.3% social contribution applies where CIT exceeds €763,000; an exceptional surtax hits companies with turnover above €1bn for 2025–2026.
Return & installments	Return by early May; four installments^[1][4]Calendar-year companies file the result declaration (2065) in early May. Advance installments are due 15 March, 15 June, 15 September and 15 December.

Withholding taxes & dividends

Dividends to non-residents	25% (companies) / 12.8% (individuals)^[1]EU parent-subsidiary exemption to 0% for a ≥10% holding held 2 years; treaty rates otherwise.
Interest	Generally 0%^[1]Most interest paid to non-residents is not subject to withholding.
Royalties	25%^[1]Reduced or eliminated under the EU Interest & Royalties Directive and treaties. Payments to non-cooperative states can be taxed at 75%.
Flat tax on investment income (PFU)	31.4%^[1][4]12.8% income tax plus 18.6% social levies on dividends, interest and gains of residents (the CSG component rose for 2026), about 31.4% in total.

VAT (taxe sur la valeur ajoutée)

Standard rate	20%^[1][5]
Reduced rates	10%, 5.5% and 2.1%^[1][5]10%: restaurants, transport, some works. 5.5%: food, books, energy. 2.1%: certain medicines and press. 0% for exports and intra-EU supplies.
Franchise en base thresholds	Services €37,500; goods €85,000^[1][5]Under these thresholds a business charges no VAT (with tolerance limits of €41,250 and €93,500).
VAT return	CA3, monthly (quarterly if VAT < €4,000/year)^[5]Smaller businesses may use the simplified annual regime (CA12).

Payroll: income tax & social charges

Income tax is withheld at source on a progressive scale, and both employer and employee pay substantial social contributions.

Income tax (barème)	0% / 11% / 30% / 41% / 45%^[1][6]A five-band progressive scale applied per household, roughly: 0% to ~€11,600, 11% to ~€29,600, 30% to ~€84,600, 41% to ~€181,900, 45% above. Thresholds are indexed annually. Withheld at source.
Employee social contributions	~22%–25% of gross^[3][8]Includes CSG (9.2%) and CRDS (0.5%) on 98.25% of salary, plus pension and other schemes.
Employer social contributions	~40%–45% of gross^[3][8]Health, pension, family, unemployment and other funds. The monthly social security ceiling is €4,005 in 2026.
Minimum wage (SMIC)	≈ €1,800/month gross^[8]The SMIC is revalued at least once a year.
Reporting	Monthly payroll declaration (DSN)^[8]A single monthly filing reports pay, withheld income tax and social contributions.

Other taxes companies meet

Local economic contribution (CET)	CFE plus CVAE^[1][4]The CFE is based on the rental value of business premises; the CVAE (on value added) is being phased down toward abolition.
Registration duties	On share and business transfers^[1]Droits d’enregistrement on transfers of shares (0.1%–5%) and going concerns.
Property & environmental taxes	Property tax, energy and other levies^[1]

Accounting & financial statements

Accounting standards	Plan comptable général (French GAAP) or IFRS^[2]IFRS is used for consolidated accounts of listed groups.
Statutory auditor (CAC)	2 of 3: balance sheet €5m, turnover €10m, 50 employees^[2]A statutory auditor (commissaire aux comptes) is required once these thresholds are exceeded.
Approval & filing	Approved within 6 months; filed with the greffe^[2]Filed within one month of approval (two if filed online).

Forms & filings

Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.

Form	What it is	Who files	Frequency	Deadline	Filed with
`2065`	Corporate income tax return^[1][4]	Companies subject to CIT	annual	Early May (calendar-year companies)	DGFiPimpots.gouv.fr
`IS acomptes`	CIT advance installments^[1]	CIT payers	quarterly	15 Mar, 15 Jun, 15 Sep, 15 Dec	DGFiPimpots.gouv.fr
`CA3`	VAT return^[5]	VAT-registered persons	monthly	Monthly (or quarterly for small payers)	DGFiPimpots.gouv.fr
`DSN`	Payroll & social declaration^[8]	All employers	monthly	Monthly (5th or 15th)	URSSAFnet-entreprises.fr
`e-invoice`	Electronic invoice (Factur-X via PDP)^[9][7]	B2B suppliers (phased 2026–2027)	per event	At issue, via an accredited platform	DGFiPPDP
`RBE`	Beneficial owner declaration^[2][7]	All companies	per event	At incorporation; within 30 days of change	INPIGuichet unique
`Comptes annuels`	Annual accounts filing^[2]	Companies	annual	Within 1 month of approval (2 if online)	GreffeInfogreffe

Compliance calendar

The same filings grouped by rhythm — what recurs when.

monthly

CA3Monthly (or quarterly for small payers)
DSNMonthly (5th or 15th)

quarterly

IS acomptes15 Mar, 15 Jun, 15 Sep, 15 Dec

annual

2065Early May (calendar-year companies)
Comptes annuelsWithin 1 month of approval (2 if online)

per event

e-invoiceAt issue, via an accredited platform
RBEAt incorporation; within 30 days of change

Sources

Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.

General Tax Code (Code général des impôts)Légifrance · law
Commercial Code (Code de commerce)Légifrance · law
Social Security Code (Code de la sécurité sociale)Légifrance · law
Corporate income tax (impôt sur les sociétés)Service-Public / DGFiP · authority
VAT — franchise en base & returnsService-Public / DGFiP · authority
Income tax scale (barème)impots.gouv.fr / DGFiP · authority
Business formalities & e-invoicingService-Public Entreprendre · authority
Social contributions & DSNURSSAF · authority
eInvoicing in FranceEuropean Commission · eu