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Last checked : 10/09/2018

Company tax in the EU – France

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:

For more information:

What profits do you pay company tax on?

Taxable profits include the money your company makes from:

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.

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