France Corporate Income Tax
Detailed corporate income tax rates and rules for France in 2026.
France applies a standard corporate income tax (impôt sur les sociétés) rate of 25% for all companies. Small and medium-sized enterprises (SMEs) with turnover below €10 million benefit from a reduced rate of 15% on the first €42,500 of taxable profit. The standard rate applies to all profits above that threshold.
Standard Rate
25%
Small Business Rate
15%
Additional Notes
France has reduced its corporate tax rate significantly from 33.33% in 2017 to 25% in 2022. A social contribution of 3.3% applies to companies with corporate tax liability exceeding €763,000 (applied to the portion above this threshold). France follows the EU Anti-Tax Avoidance Directive and implements CFC rules, interest limitation rules, and anti-hybrid mismatch provisions.
How France Corporate Tax compares
France’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Europe’s regional average of 19%.
