France public holidays 2026, VAT rate and tax data
France: VAT rate 20% since 1 Jan 2014; 11 public holidays in 2026 (next: Toussaint (All Saints' Day), 1 Nov 2026); corporate tax rate 25%; minimum wage 12.31 EUR/hour; policy interest rate 2.5%; inflation rate (CPI) 2.4%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "FR", "series": "vat", "value": 20, "unit": "percent", "effective_from": "2014-01-01", "last_confirmed": "2026-07-20", "source": { "name": "Code général des impôts, article 278 (taux normal), as amended by loi…", "url": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191854" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"fr","amount":1000}.
France public holidays 2026
11 days in 2026; next: Toussaint (All Saints' Day) on 1 Nov 2026. Official source: Code du travail, articles L3133-1 à L3133-3 (liste des fêtes légales); official calendar… · last verified 11 Sep 2026
Fixed by law 10 Confirmed 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An (New Year's Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 6 Apr 2026 Mon | Lundi de Pâques (Easter Monday) | Fixed by law | Code du travail, articles L3133-1 à… |
| 1 May 2026 Fri | Fête du Travail (Labour Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 8 May 2026 Fri | Victoire 1945 (Victory in Europe Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 14 May 2026 Thu | Ascension (Ascension Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 25 May 2026 Mon | Lundi de Pentecôte (Whit Monday) | Fixed by law | Code du travail, articles L3133-1 à… |
| 14 Jul 2026 Tue | Fête nationale (Bastille Day) | Confirmed | Code du travail, articles L3133-1 à… |
| 15 Aug 2026 Sat | Assomption (Assumption of Mary) | Fixed by law | Code du travail, articles L3133-1 à… |
| 1 Nov 2026 Sun | Toussaint (All Saints' Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 11 Nov 2026 Wed | Armistice 1918 (Armistice Day) | Fixed by law | Code du travail, articles L3133-1 à… |
| 25 Dec 2026 Fri | Noël (Christmas Day) | Fixed by law | Code du travail, articles L3133-1 à… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Jour de l'An | Fixed by law | Code du travail, articles L3133-1 à… |
| 29 Mar 2027 Mon | Lundi de Paques | Fixed by law | Code du travail, articles L3133-1 à… |
| 1 May 2027 Sat | Fete du Travail | Fixed by law | Code du travail, articles L3133-1 à… |
| 6 May 2027 Thu | Ascension | Fixed by law | Code du travail, articles L3133-1 à… |
| 8 May 2027 Sat | Victoire 1945 | Fixed by law | Code du travail, articles L3133-1 à… |
| 17 May 2027 Mon | Lundi de Pentecote | Confirmed | Code du travail, articles L3133-1 à… |
| 14 Jul 2027 Wed | Fete Nationale | Confirmed | Code du travail, articles L3133-1 à… |
| 15 Aug 2027 Sun | Assomption | Fixed by law | Code du travail, articles L3133-1 à… |
| 1 Nov 2027 Mon | Toussaint | Fixed by law | Code du travail, articles L3133-1 à… |
| 11 Nov 2027 Thu | Armistice 1918 | Fixed by law | Code du travail, articles L3133-1 à… |
| 25 Dec 2027 Sat | Noel | Fixed by law | Code du travail, articles L3133-1 à… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current France value
Rate schedules and breakdowns
Value added tax (TVA)
20 percent · in force from 2014-01-01 · Official source: Code général des impôts, article 278 (taux normal), as amended by loi n°… · last verified 20 Jul 2026
Other statutory rates
| band | rate | applies to | Source |
|---|---|---|---|
| reduced-10 | 10 | CGI art. 279: "La taxe sur la valeur ajoutee est percue au taux reduit de 10 %" - accommodation, catering, passenger transport, admission to certain cultural and recreational facilities, and audiovisual subscriptions. Related 10% provisions: art. 278 bis (firewood and forestry products, horticultural products, certain organic-farming inputs); art. 278 quater (medicinal products for human use not meeting the reimbursement conditions of art. 281 octies); art. 279-0 bis (improvement, conversion, fitting-out and maintenance work on completed residential premises); art. 279-0 bis A (intermediate rental housing meeting resource and price conditions). | Code general des impots, art. 279 (with… |
| NOT EXHAUSTIVE - the operative rate sentence and category summary only; the lettered item lists of art. 279 were not transcribed. Metropolitan France. RE-VERIFY AFTER 1 SEPTEMBER 2026: Legifrance shows art. 279 in force until 01/09/2026 and arts. 278 bis, 278 quater, 279-0 bis… | |||
| reduced-5-5 | 5.5 | CGI art. 278-0 bis: "La taxe sur la valeur ajoutee est percue au taux reduit de 5,5 %" for lettered categories including foodstuffs and food-preparation products, animal feed and agricultural products, feminine hygiene protection, contraceptives, and equipment and medical devices for disabled persons; heat energy and renewable heat subscriptions; networked cold energy; accommodation and meals in retirement, disability and social housing facilities; services for essential daily-living activities of disabled and dependent elderly persons; school meals; certain live performances; cinema admissions and cinematographic screening rights; works of art and collectors' items; sporting event admissions; HIV self-testing kits; zoo admission; household waste collection and treatment; electric-vehicle charging infrastructure; equestrian instruction; and installation of solar electricity generation equipment in dwellings. Art. 278-0 bis A additionally applies 5.5% to energy-efficiency improvement work on residential premises completed at least two years earlier. | Code general des impots, art. 278-0 bis… |
| NOT EXHAUSTIVE. Metropolitan France. RE-VERIFY AFTER 1 SEPTEMBER 2026: both articles are shown as abrogated from that date under the CGI recodification (Ordonnance n. 2025-1247). An Arrete of 13 July 2026 modified the energy-renovation services qualifying under art. 278-0 bis A… | |||
| super-reduced | 2.1 | CGI arts. 281 quater, 281 sexies and 281 octies: "La taxe sur la valeur ajoutee est percue au taux de 2,10 %" - art. 281 octies for magistral preparations, officinal medicines and pharmaceutical products meeting the reimbursement conditions of art. L. 162-17 of the Social Security Code or approved under arts. L. 5123-2 / L. 5123-3 of the Public Health Code, plus early-access and compassionate-use medicines and labile blood products; art. 281 quater for box-office receipts from the first performances of newly created dramatic, lyric, musical or choreographic works, of classical works newly staged, and of circus shows comprising exclusively original creations; art. 281 sexies for sales of live butchery and charcuterie animals to non-taxable persons. | Code general des impots, arts. 281… |
| NOT EXHAUSTIVE. A NATIONAL band applying in metropolitan France per DGFiP doctrine BOI-TVA-LIQ-40-10. CGI art. 298 septies (2.10% on press publications) is widely reported but was NOT verified and is therefore not asserted here. RE-VERIFY AFTER 1 SEPTEMBER 2026 (CGI… | |||
Withholding tax rates
0–25% across 4 withholding taxes — no single rate · in force from 2022-01-01 · Official source: Code général des impôts on Légifrance: art. 119 bis 2 (retenue à la source on… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends-companies | Retenue à la source on dividends - foreign companies and other legal persons (CGI art. 119 bis 2 / art. 187, 1-1°) | 25 | dividends and other distributed income (produits des articles 108 à 117 bis CGI) whose beneficial owners are legal persons or organisms without their siège in France | 2022-01-01 | — | CGI art. 187, 1-1° (Légifrance, version… |
| THE RATE IS NOT A FIXED NUMBER IN ART. 187: it tracks the standard corporate-income-tax rate of art. 219 I al. 2 (25% for financial years opened on or after 1 January 2022; it was 26.5% in 2021 and higher before, following the LFI 2018 rate trajectory). Relief mechanisms, not… | ||||||
| dividends-individuals | Retenue à la source on dividends - non-resident individuals (CGI art. 119 bis 2 / art. 187, 1-2°) | 12.8 | dividends and other distributed income whose beneficial owners are individuals without fiscal domicile in France | — | — | CGI art. 187, 1-2° (Légifrance, version… |
| Aligned on the prélèvement forfaitaire unique (flat tax) rate introduced by the loi de finances pour 2018 (loi n° 2017-1837 du 30 décembre 2017); NO EFFECTIVE DATE IS SERVED for this entry because the Légifrance page consulted states the current rate but we did not verify the… | ||||||
| interest | Interest to non-residents - no withholding in the general case (CGI art. 125 A III) | 0 | French-source interest and other fixed-income investment products paid to persons not fiscally domiciled or established in France | 2010-03-01 | The 0% rate and the 75% NCST carve-out are primary-sourced (Légifrance verbatim + impots.gouv.fr). The 1 March 2010 commencement date rests on secondary confirmations (PwC Tax Summaries, practitioner sources) naming loi n° 2009-1674; the amending law's own commencement text was not fetched. | CGI art. 125 A III (Légifrance, version… |
| RATE 0 IS DELIBERATE: France abolished the general withholding on interest paid to non-residents for payments made on or after 1 March 2010 (art. 22 of loi n° 2009-1674 du 30 décembre 2009, de finances rectificative pour 2009, recasting art. 125 A III), leaving only the… | ||||||
| royalties-services | Retenue à la source on royalties and service fees (CGI art. 182 B) | 25 | payments by a French-business debtor to recipients without a permanent professional installation in France, for: professional (art. 92) activities performed in France; copyright and industrial-property income (including royalties); services of any kind supplied or used in France | 2022-01-01 | — | CGI art. 182 B II (Légifrance, version… |
| THE RATE IS NOT A FIXED NUMBER IN ART. 182 B: it tracks the standard corporate-income-tax rate of art. 219 I al. 2 (25% since financial years opened on or after 1 January 2022). This head is broader than royalties: it also catches fees for services supplied or used in France… | ||||||
Personal income tax (impôt sur le revenu)
0–45% across 5 bands · in force from 2026-01-01 · Official source: Loi n° 2026-103 du 19 février 2026 de finances pour 2026, art. 4 (I-A et B) · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 11600 | 0 |
| 11600 | 29579 | 11 |
| 29579 | 84577 | 30 |
| 84577 | 181917 | 41 |
| 181917 | — | 45 |
Statutory social-insurance contributions
0–21.59% across 26 contribution branches · in force from 2026-01-01 · Official source: Code de la sécurité sociale art. D. 242-3 (maladie 13 % employeur; al. 2: 5,50… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| maladie_maternite_invalidite_deces | Assurance maladie, maternité, invalidité, décès (sickness, maternity, disability, death insurance) — employer contribution | 13 | 0 | 13 | percent | Total gross remuneration, no ceiling | EUR |
| Employer-only for employees who are fiscally domiciled in France. IMPORTANT — this is NOT the whole picture: CSS art. D. 242-3 alinéa 2 imposes a 5,50 % EMPLOYEE maladie contribution on the persons covered by CSS art. L. 131-9 (broadly, employees affiliated to French compulsory… | |||||||
| maladie_salariale_non_residents | Cotisation salariale d'assurance maladie — personnes non fiscalement domiciliées en France ou exonérées par convention internationale (CSS art. L. 131-9) | 18.5 | 5.5 | 13 | percent | Total gross remuneration, no ceiling (same assiette as the employer maladie contribution) | EUR |
| RESIDENCE/TAX-STATUS DEPENDENT — not nationality dependent. Applies to persons who are covered on a compulsory basis by French health insurance under CSS art. L. 160-1 but do NOT meet the residence conditions of CSS art. L. 136-1, and to persons wholly or partly exempt from… | |||||||
| vieillesse_plafonnee | Assurance vieillesse plafonnée (capped old-age insurance) | 15.45 | 6.9 | 8.55 | percent | Gross remuneration within the plafond de la sécurité sociale (PASS) | EUR |
| PASS 2026: 4 005 €/month, 220 €/day. The arrêté fixes ONLY the monthly and daily values (verified verbatim — no annual figure appears in the text); the annual 48 060 € is 12 × monthly. The monthly ceiling is proratised for part-time and incomplete months, with annual… | |||||||
| vieillesse_deplafonnee | Assurance vieillesse déplafonnée (uncapped old-age insurance) | 2.51 | 0.4 | 2.11 | percent | Total gross remuneration, no ceiling | EUR |
| The employer rate ROSE from 2,02 % to 2,11 % on 1 January 2026 (décret n° 2025-1446). Confirmed at the instrument: the current D. 242-4 table reads 2,11 % employer / 0,40 % employee on the uncapped portion. Any engine still carrying 2,02 % is wrong for 2026. Applies to the whole… | |||||||
| allocations_familiales | Allocations familiales (family allowances) | 5.25 | 0 | 5.25 | percent | Total gross remuneration, no ceiling | EUR |
| Employer-only. Same consolidated-page trap as maladie: Urssaf's rate table still shows 'Taux réduit à 3,45 % / Taux plein à 5,25 %'. The 3,45 % reduced rate (previously for pay ≤ 3,3 SMIC) is abolished from 1 Jan 2026 for the general regime; 5,25 % flat applies. Verified at the… | |||||||
| accidents_du_travail_maladies_professionnelles | Accidents du travail / maladies professionnelles — AT/MP (work accidents and occupational disease) | — | 0 | — | percent | Total gross remuneration, no ceiling | EUR |
| NO NATIONAL RATE — deliberately null. Employer-only. Urssaf states simply 'Taux notifié par la Carsat'. The rate is risk-rated per establishment by activity code and, above 19 employees, by the establishment's own claims history (taux individuel, taux mixte, or taux collectif)… | |||||||
| csg_deductible | CSG déductible (deductible general social contribution) | 6.8 | 6.8 | 0 | percent | 98,25 % of gross remuneration up to 4 PASS (192 240 €/yr; 16 020 €/mo), then 100 % of gross above that. Employer-paid prévoyance/mutuelle premiums are added to the base without the abattement. | EUR |
| 6,80 of the 9,20 CSG points are deductible from taxable salary (CGI art. 154 quinquies I, read verbatim). CRITICAL: the 4 PASS figure is a cap on the 1,75 % ABATEMENT, not a ceiling on the contribution. CSG itself is uncapped — above 192 240 €/yr the rate still applies, just to… | |||||||
| csg_non_deductible | CSG non déductible / CSG imposable (non-deductible general social contribution) | 2.4 | 2.4 | 0 | percent | Same as CSG déductible: 98,25 % of gross up to 4 PASS, 100 % above | EUR |
| NOT deductible — it is added back into taxable salary. CSG total is 9,20 % (6,80 deductible + 2,40 non-deductible); the 2,40 is a residual, not a separately stated statutory rate. Splitting CSG into its two halves is mandatory: the gross-to-net calculation deducts all 9,20 %… | |||||||
| crds | CRDS — Contribution pour le remboursement de la dette sociale (social debt repayment contribution) | 0.5 | 0.5 | 0 | percent | Same as CSG: 98,25 % of gross up to 4 PASS, 100 % above | EUR |
| Entirely non-deductible. Uncapped, same abatement-cap logic as CSG. Not due for persons within CSS art. L. 131-9, because art. 14 of the ordonnance defines the payer by cross-reference to CSS art. L. 136-1 (verified verbatim). Often bundled with CSG in payroll software as a… | |||||||
| contribution_solidarite_autonomie | CSA — Contribution solidarité autonomie (solidarity contribution for autonomy) | 0.3 | 0 | 0.3 | percent | Same base as the employer maladie contribution: total gross, no ceiling | EUR |
| Employer-only, funds the CNSA. Do not confuse with CASA (contribution additionnelle de solidarité pour l'autonomie, 0,30 %), which is levied on pensions and NOT on salaries — an engine that applies CASA to wages is double-charging. | |||||||
| assurance_chomage | Contribution d'assurance chômage (unemployment insurance) | 4 | 0 | 4 | percent | Gross remuneration within 4 PASS (16 020 €/mo; 192 240 €/yr) | EUR |
| Employer-only since 1 October 2018 for ordinary private-sector employees; the employee share was abolished on 1 Jan 2019. Residual employee liability survives for intermittents du spectacle, employees in Monaco, and certain expatriates. BONUS-MALUS: for firms with 11+ employees… | |||||||
| ags | Cotisation AGS — Association pour la gestion du régime de Garantie des salaires (wage guarantee insurance) | 0.25 | 0 | 0.25 | percent | Gross remuneration within 4 PASS (16 020 €/mo; 192 240 €/yr) | EUR |
| Employer-only. 0,25 % has been the rate since 1 July 2024 and was confirmed unchanged for 1 July 2026 by the AGS conseil d'administration of 23 June 2026 (verified on the AGS's own site, August 2026). Declared under CTP 937. Temporary-work agencies (entreprises de travail… | |||||||
| agirc_arrco_tranche_1 | Retraite complémentaire Agirc-Arrco — tranche 1 (mandatory supplementary pension, band 1) | 7.87 | 3.15 | 4.72 | percent | Gross remuneration from 0 to 1 PASS (tranche 1 as defined at ANI art. 32) | EUR |
| 7,87 % is the taux appelé = taux de calcul des points 6,20 % (ANI art. 35) × pourcentage d'appel 127 % (ANI art. 36), rounded to the hundredth as art. 36 requires (6,20 × 1,27 = 7,874 → 7,87). Only the contractual 6,20 % buys pension points; the 27 % uplift buys nothing. Split… | |||||||
| agirc_arrco_tranche_2 | Retraite complémentaire Agirc-Arrco — tranche 2 (mandatory supplementary pension, band 2) | 21.59 | 8.64 | 12.95 | percent | Gross remuneration from 1 PASS to 8 PASS (4 005 € to 32 040 €/mo) — tranche 2 as defined at ANI art. 32 | EUR |
| 21,59 % is the taux appelé = contractual 17,00 % (ANI art. 35) × 127 % (ANI art. 36). The floor of 4 005 €/mo is a genuine band floor: tranche 2 applies only to the slice above 1 PASS. Above 8 PASS (32 040 €/mo) there is NO Agirc-Arrco contribution at all — a hard stop, not a… | |||||||
| ceg_tranche_1 | CEG — Contribution d'équilibre général, tranche 1 | 2.15 | 0.86 | 1.29 | percent | Gross remuneration from 0 to 1 PASS (tranche 1 as defined at ANI art. 32) | EUR |
| Buys no pension points (ANI art. 34 expressly excludes the contributions d'équilibre défined at art. 37 from point generation). Due by every employee, cadre or not, from the first euro. The 2,15 % is a stand-alone rate fixed directly by art. 37 — the 127 % pourcentage d'appel of… | |||||||
| ceg_tranche_2 | CEG — Contribution d'équilibre général, tranche 2 | 2.7 | 1.08 | 1.62 | percent | Gross remuneration from 1 PASS to 8 PASS (tranche 2 as defined at ANI art. 32) | EUR |
| Buys no pension points. Note the CEG rate differs between the two bands (2,15 % vs 2,70 %) — unlike the CET, which is a single rate across both. No taux d'appel applies. | |||||||
| cet | CET — Contribution d'équilibre technique | 0.35 | 0.14 | 0.21 | percent | The whole of tranche 1 + tranche 2 (0 to 8 PASS), but only for employees whose remuneration exceeds 1 PASS | EUR |
| MAJOR TRAP, and the reason floor_monthly is left null: 1 PASS is a LIABILITY TRIGGER, not a band floor. This is now confirmed at the instrument, not merely from the barème footnote — ANI art. 37 conditions the CET on the participant's remuneration exceeding the PASS, and then… | |||||||
| apec | Cotisation APEC — Association pour l'emploi des cadres (executive employment association levy) | 0.06 | 0.024 | 0.036 | percent | Gross remuneration from 0 to 4 PASS (tranche 1 + tranche 2 capped at 4 PASS), cadres and assimilated only | EUR |
| CATEGORY-DEPENDENT: due only for employees with cadre or assimilated-cadre status. Not payable for non-cadres. AUTHORITY TYPO — worth knowing: the Agirc-Arrco 2026 barème page prints the annual ceiling as '192 400 € par an' alongside '16 020 € par mois'. 192 400 is wrong; the… | |||||||
| prevoyance_cadres | Prévoyance obligatoire des cadres — 1,50 % tranche 1 (mandatory executive death/disability cover) | 1.5 | 0 | 1.5 | percent | Gross remuneration from 0 to 1 PASS, cadres and assimilated only | EUR |
| CATEGORY-DEPENDENT and employer-only: 1,50 % of tranche 1 must be borne exclusively by the employer for every cadre. At least 0,76 points of the 1,50 must fund death cover; the balance may fund disability/invalidity. This is a mandatory minimum employer spend on an insurance… | |||||||
| fnal_moins_50_salaries | Fnal — Fonds national d'aide au logement, employers with fewer than 50 employees | 0.1 | 0 | 0.1 | percent | Gross remuneration within 1 PASS | EUR |
| Employer-only. SIZE-DEPENDENT, and the size change alters both the rate AND the base: under 50 employees it is 0,10 % on capped pay; at 50+ it becomes 0,50 % on total pay. An engine that changes only the rate at the 50-employee threshold, and keeps the ceiling, understates the… | |||||||
| fnal_50_salaries_et_plus | Fnal — Fonds national d'aide au logement, employers with 50 or more employees | 0.5 | 0 | 0.5 | percent | Total gross remuneration, no ceiling | EUR |
| Employer-only, uncapped. See the note on the sub-50 branch: this is the same levy with a different rate and a different base. | |||||||
| contribution_dialogue_social | Contribution patronale au dialogue social (employer contribution to social dialogue funding) | 0.016 | 0 | 0.016 | percent | Same base as social security contributions, no ceiling | EUR |
| Employer-only, tiny but universal — due by every private-law employer regardless of size, from the first employee. Formerly called the contribution au financement des organisations syndicales. Frequently dropped from simplified payroll models because of its size. | |||||||
| regime_local_alsace_moselle | Cotisation salariale maladie supplémentaire — régime local d'assurance maladie d'Alsace-Moselle | 1.3 | 1.3 | 0 | percent | Total gross remuneration, no ceiling | EUR |
| GEOGRAPHIC AND EMPLOYEE-ONLY. Applies on top of everything else to employees working in Bas-Rhin (67), Haut-Rhin (68) and Moselle (57). Entirely at the employee's expense — the employer pays nothing extra. Liability attaches to the place of work / the establishment, not to the… | |||||||
| complementaire_sante_obligatoire | Complémentaire santé collective obligatoire (mandatory employer-funded top-up health cover) | — | — | — | percent | An insurance premium, not a percentage of pay | EUR |
| NO NATIONAL RATE — deliberately null. Every private employer must offer collective top-up health cover meeting a statutory minimum benefit basket and must fund AT LEAST 50 % of the premium; the employee funds the rest. The premium is a euro amount set by the chosen insurer and… | |||||||
| versement_mobilite | Versement mobilité (local transport levy) | — | 0 | — | percent | Same base as social security contributions, no ceiling; employers with 11 or more employees within the relevant transport authority's perimeter | EUR |
| NO NATIONAL RATE — deliberately null. Employer-only. Each transport authority sets its own rate by deliberation, within statutory caps that vary by population band; rates range from roughly 0,10 % to over 3 % (Île-de-France is at the top). The rate depends on the COMMUNE OF THE… | |||||||
| formation_professionnelle_et_apprentissage | Employer training and apprenticeship levies (grouped): contribution à la formation professionnelle, taxe d'apprentissage, contribution CPF-CDD | — | 0 | — | percent | Same base as social security contributions, no ceiling | EUR |
| GROUPED BRANCH — rate_employer left null because this is a bundle of size- and contract-dependent rates, not one rate. Components per Urssaf's 2026 table: contribution à la formation professionnelle 0,55 % for employers under 11 employees, 1,00 % for 11 and above; taxe… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| paye-dsn-50plus | paye | return | DSN mensuelle (incluant le prélèvement à la source) — employeurs de 50 salariés et plus | monthly | 'Si l'entreprise emploie 50 salariés et plus'. | primary | 2026-10-28 | Déclaration sociale nominative (DSN) |
| The DSN carries the income-tax withholding (prélèvement à la source, PAS) and social contributions. Entreprendre Service Public (F34732) adds that employers of 50+ who pay in the month after the work period (décalage de paie) file on the 15th instead. The PAS itself is collected… | ||||||||
| paye-dsn-under50 | paye | return | DSN mensuelle (incluant le prélèvement à la source) — employeurs de moins de 50 salariés | monthly | 'Si l'entreprise emploie moins de 50 salariés'. | primary | 2026-10-28 | Déclaration sociale nominative (DSN) |
| PAS reversement for monthly remitters takes place in the month after the withholding by DGFiP direct debit; see paye-pas-quarterly for the <11-employee option. | ||||||||
| paye-pas-quarterly | paye | payment | Reversement trimestriel du prélèvement à la source — entreprises de moins de 11 salariés (sur option) | quarterly | 'L'entreprise de moins de 11 salariés peut opter pour un reversement trimestriel'. | primary | 2026-10-28 | Prélèvement à la source de l'impôt sur… |
| Optional regime. Monthly DSN filing continues; only the remittance of the withheld tax becomes quarterly. | ||||||||
| cit-acomptes | cit | provisional_payment | Acomptes d'impôt sur les sociétés | quarterly | Entreprises redevables de l'impôt sur les sociétés. | primary | 2026-10-28 | Imposition des résultats |
| Fixed calendar dates for every company; which date is the 1st–4th instalment depends on the closing date (BOFiP BOI-IS-DECLA-20-10 table). Each instalment is 1/4 of the IS on the previous year's profits. Example of the roll: in 2026 the 15 March instalment was due 16 March… | ||||||||
| cit-solde-dec31 | cit | payment | Solde de l'impôt sur les sociétés — exercice clos au 31 décembre | annual | Entreprises dont l'exercice est clos au 31 décembre, ou sans clôture d'exercice dans l'année. | primary | 2026-10-28 | Imposition des résultats |
| Fixed 31 December year end (not re-anchorable). For other year ends see cit-solde-other-year-end. | ||||||||
| cit-solde-other-year-end | cit | payment | Solde de l'impôt sur les sociétés — exercice clos à une autre date que le 31 décembre | annual | Entreprises dont l'exercice est clos en cours d'année (autre que le 31 décembre). | primary | 2026-10-28 | Imposition des résultats |
| DO NOT apply with year_end=12-31: 31 December closers pay on 15 May (cit-solde-dec31), not 15 April. Default year_end 06-30 is only a placeholder for re-anchoring. | ||||||||
Email me when a France value changes
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate · Tax filing deadlines
Use it from code
# Free — the full catalogue of what we hold
curl https://euroref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://euroref.dev/v1/fr/vat
# Change feed (free) — what moved, and when we last checked
curl https://euroref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.