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Taxes - France

Updated 07/2009

Legal requirements

Taxation system

All French businesses must pay tax. This is mainly tax on profits, business tax and value added tax (VAT). There are also additional taxes such as tax on salaries, apprenticeship tax, company vehicles tax, office tax, etc.

  • Annual tax calendar français

Direct taxes

Depending on the legal structure of the business, profits              are subject to the following taxes:

  • Income tax   which applies to sole traders, Single Owner Limited Liability Companies (EURL), General Partnerships (SNC) and Professional Civil Partnerships (SCP).
  • Income tax français
  • Corporation tax   which applies to Limited Liability Companies (SARL), Public Limited Companies (SA) and Simplified Joint Stock Companies (SAS). By being liable for corporation tax, business owners are personally taxed on their revenue and on any dividends they receive.
  • Corporation tax français
  • Annual fixed tax   (IFA) which is currently being phased out. From 1 January 2009 only businesses with a gross turnover of 1.5 million euro or more will have to pay this tax. This threshold will increase to 15 million euro from 2010 and will be phased out completely in 2011.
  • Annual fixed tax français

Indirect taxes

             Business tax is a local tax which varies between communes (local districts). It takes into account the rental value of the assets, and for certain business sectors it takes into account some of the business income.

  • Business tax français

             Value added tax (VAT) is an indirect tax on goods and services consumed or used in France. Each business invoices its clients for VAT at the normal (19.6%) or reduced (5.5%) rate which is then paid to the Public Treasury.

  • Value added tax français
 

Administrative procedures

Tax identification

All tax procedures can be carried out online.

  • Tax procedures online   français

You can file your VAT declaration on paper or electronically.

  • Filing your VAT declaration français

Submitting your tax declaration

Tax payments can be made online.         

  • Tax payment - Professionals   français
  • Presentation of the online procedures   français
  • Start your online tax procedures   français

If tax is not paid on time, business owners receive a tax notice which can be contested. This marks the beginning of a litigation procedure after which business owners will be able to bring their case before the courts.

  • Litigation procedure français
  • Bringing a case before the courts français

Resources

The Impots.gouv.fr portal provides information on tax matters, notably tax obligations applicable to foreign businesses set up in France.

  • Foreign businesses in France - Impots.gouv.fr français

Check also the legislation on this topic in:

  • References

    Legal texts

    • General tax code français

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Further help

The business tax service (service des impôts des entreprises   - SIE) helps business owners carry out the required tax procedures.

  • Business tax service français

If you have difficulties completing your tax return or calculating or paying your tax, you can contact your tax office. You can also contact the district (département) fiscal conciliator and, if necessary, a finance ministry mediator.

  • District fiscal conciliator français
  • Finance ministry mediator français

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.