France corporate tax rate
Impôt sur les sociétés (IS), the standard national corporate income tax rate on taxable profits, under article 219-I of the Code général des impôts.
| Current value | 25 percent |
|---|---|
| In force from | 2022-01-01 |
| Official source | Code général des impôts, art. 219-I (taux normal de l'impôt sur les sociétés), final step of the rate-reduction trajectory set by loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, art. 84; current application confirmed by Service-Public Entreprendre, fiche F23575 « Impôt sur les sociétés (IS) : taux, déclaration, paiement », page updated 17 February 2026 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STATUTORY NOMINAL RATE SERVED; surtaxes documented here rather than blended into the value. (1) REDUCED SME RATE: 15% applies to the first EUR 42,500 of taxable profit per twelve-month period for companies whose turnover does not exceed EUR 10,000,000 and whose capital is fully paid up and held at least 75% by individuals (directly, or through a company itself meeting the 75% test); profit above EUR 42,500 reverts to 25%. VERIFIED AS UNCHANGED FOR 2026: amendment n° I-2531 adopted during parliamentary debate on the projet de loi de finances pour 2026 would have raised this ceiling to EUR 100,000 (against government and Finance Committee opposition, cost estimated at EUR 2bn), but it was NOT retained in the enacted loi n° 2026-103 du 19 février 2026, and the official Service-Public fiche updated 17 February 2026 still states EUR 42,500. Secondary tax commentary asserting a EUR 100,000 threshold for 2026 is reporting a dropped amendment. (2) CONTRIBUTION EXCEPTIONNELLE SUR LES BÉNÉFICES DES GRANDES ENTREPRISES: created by loi n° 2025-127 du 14 février 2025 de finances pour 2025, art. 48 (codified BOI-IS-AUT-60), and extended for a second year by the loi de finances pour 2026. It is a surcharge computed as a percentage OF THE IS DUE (not of profit): 20.6% for companies with turnover at or above the entry threshold and below EUR 3bn, and 41.2% at or above EUR 3bn — pushing the effective IS rate to roughly 30.15% and 35.3% respectively. For the SECOND year of application the entry threshold is raised from EUR 1bn to EUR 1.5bn, deliberately carving out ETI (mid-caps); the base is the average IS due over the last two financial years (2025 and 2026), with a 98% instalment payable alongside the final IS instalment (15 December 2026 for 31 December year-ends). CAVEAT ON THIS SUB-FACT: the surcharge rates and the EUR 1.5bn threshold are corroborated by the economie.gouv.fr summary of the enacted law and by specialist tax press (LégiFiscal, EY Société d'Avocats), but the article-level Légifrance text of the enacted surcharge provision was not opened directly and economie.gouv.fr returns HTTP 403 to automated fetchers — treat the surcharge parameters as one verification step weaker than the 25% headline rate. (3) CONTRIBUTION SOCIALE SUR LES BÉNÉFICES: a separate 3.3% surcharge on IS exceeding EUR 763,000 (CGI art. 235 ter ZC) applies to large companies, which is why combined headline figures of up to ~36.1% circulate for the very largest taxpayers. (4) Long-term capital gains on qualifying participations are effectively exempt bar a 12% add-back; the IP box rate is 10%. Non-profits and certain civil entities are outside IS altogether.
Get it programmatically
curl https://euroref.dev/v1/fr/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fr/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/corporate-taxOther France series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate