Tax & International Structuring in France

Full guide · Source-checked research97% of statements checked against a source143 checked against an official source4 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

• The standard corporate income tax (impôt sur les sociétés) rate is 25% on profits made in France.

  Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18

• A reduced 15% corporate tax rate applies to the first 42,500 euros of profit for companies with turnover of at most 10 million euros whose fully paid-up capital is at least 75% held by individuals, directly or through a company meeting the same test.

  Profit above 42,500 euros is taxed at 25%. Turnover is pro-rated to 12 months where needed.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18

• The 2026 finance law (Law no. 2026-103 of 19 February 2026, article 12) extended the exceptional contribution on the profits of large companies so that it applies to the first two financial years closing on or after 31 December 2025.

  Originally created by article 48 of the 2025 finance law (Law no. 2025-127 of 14 February 2025).Direction générale des Finances publiques (BOFiP-Impôts) · checked 2026-10-18

• The exceptional contribution applies to the first extended financial year where turnover is at least 1 billion euros in that year or the previous year, and to the second year only where turnover in that year is at least 1.5 billion euros.

  Turnover thresholds assessed at tax-group level for consolidated groups; smoothing bands between 1 and 1.1 billion euros (first year) and 1.5 and 1.6 billion euros (second year).Direction générale des Finances publiques (BOFiP-Impôts) · checked 2026-10-18

• The exceptional contribution is levied at 20.6% of the base where turnover is below 3 billion euros and at 41.2% where turnover is 3.1 billion euros or more, with a linear increase between 3 and 3.1 billion euros.

  The base is the average corporate tax due for the current and previous financial years, before tax credits. The contribution is not deductible. The surcharge applies only to companies with French turnover above EUR 1 billion (EUR 1.5 billion in the second year), with a phase-in band up to EUR 1.1 billion and EUR 1.6 billion.Direction générale des Finances publiques (BOFiP-Impôts) · checked 2026-10-18

• Companies taxed under the normal real regime must file the corporate tax return (form 2065 with the 2050 to 2059 schedules) electronically within three months of year-end; for a 31 December 2025 year-end the deadline was 20 May 2026 including the 15-day administrative extension.

  For calendar-year companies the statutory date is the second working day after 1 May.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18

• Corporate tax is paid in four quarterly instalments on 15 March, 15 June, 15 September and 15 December, with the balance due by the 15th day of the fourth month after year-end.

  No instalments where corporate tax is below 3,000 euros, or for a newly created company in its first year.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18

• France applies VAT at a standard rate of 20%, an intermediate rate of 10% and a reduced rate of 5.5%.

  Rates depend on the goods or service; for example restaurant meals 10%, alcoholic drinks 20%, most retail food 5.5%. A 2.1% rate also exists for specific items but was not confirmed on a page opened for this guide.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18

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