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Updated 13/06/2017

France - Company tax

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* Information not yet provided by national authorities

The company tax rate for France is 33.33%.

A social contribution of 3.3% is payable if the corporate tax is more than EUR 763 000. A special contribution of 10.7% of the corporate tax liability is levied if turnover is more than EUR 250 million.

N.B.: The normal corporate tax rate will be 28 % in 2020.

When you set up your business entity, you should ensure that you do the following:

  • Register for company taxfrançais
  • Keep accounting recordsfrançais
  • Prepare and file your company tax return by your deadlinefrançais
  • Pay company tax by your deadlinefrançais

For more information:

  • I want to set up my business in Francefrançais
  • The Entrepreneur's Tax Handbookfrançais
  • Taxation of profitsfrançais

What profits do you pay company tax on?

Taxable profits include the money your company makes from:

  • Doing businessfrançais
  • Investments
  • Selling assetsfrançais 

If your company is based in France, it pays company tax on all its profits from France. Profits earned by branches abroad are not liable for company tax.

If your company isn't based in France but has an office or branch there, it only pays company tax on its profits from its activities in France.

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice.

Local business support

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice. To assist the advisor in your local area to respond in a timely and correct manner, please provide as much information as possible.

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