France Corporate Tax Calculator 2026 (25%)
Estimate corporate income tax in France on any profit: tax due, effective rate and profit after tax, with the 25% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in France
Qualifying SME: turnover <= EUR 10m, fully paid-up capital, >= 75% held by individuals: 15% on first EUR 42,500: 15% on the first €42,500.00 and 25% above €42,500.00. Standard rate: a flat 25% on taxable profit.
Financial year 2026
25% (15% on the first EUR 42,500 for qualifying SMEs)
Who qualifies for the lower rates
- The 75% individual ownership may be indirect, via a company itself >= 75% held by individuals
- Social contribution: 3.3% of CIT exceeding EUR 763,000 - not modelled
- Exceptional contribution on large companies: FY2025 turnover >= EUR 1bn; extended by Finance Law 2026 to one more FY for turnover >= EUR 1.5bn, at 20.6% (turnover < EUR 3bn) or 41.2% (>= EUR 3bn) of average CIT - not modelled
Local taxes and minimum taxes
No local income tax; CFE and CVAE (value-added contribution, abolition postponed to 2030) are separate business taxes - not included
EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
Return by the 2nd working day after 1 May (+15 days if e-filed) for 31 Dec year-ends; quarterly instalments 15 Mar/Jun/Sep/Dec, balance by 15 May
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in France?
Qualifying SME: turnover <= EUR 10m, fully paid-up capital, >= 75% held by individuals: 15% on first EUR 42,500: 15% on the first €42,500.00 and 25% above €42,500.00. Standard rate: a flat 25% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €25,000.00 of tax, an effective rate of 25%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
The 75% individual ownership may be indirect, via a company itself >= 75% held by individuals. Social contribution: 3.3% of CIT exceeding EUR 763,000 - not modelled. Exceptional contribution on large companies: FY2025 turnover >= EUR 1bn; extended by Finance Law 2026 to one more FY for turnover >= EUR 1.5bn, at 20.6% (turnover < EUR 3bn) or 41.2% (>= EUR 3bn) of average CIT - not modelled.
When is the corporate tax return due?
Return by the 2nd working day after 1 May (+15 days if e-filed) for 31 Dec year-ends; quarterly instalments 15 Mar/Jun/Sep/Dec, balance by 15 May
Does the estimate include local taxes and minimum taxes?
No local income tax; CFE and CVAE (value-added contribution, abolition postponed to 2030) are separate business taxes - not included. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Entreprendre.Service-Public.fr (DILA, Prime Minister's office) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Impôt sur les sociétés (IS) : taux, déclaration, paiement (vérifié le 17 février 2026) — Entreprendre.Service-Public.fr (DILA, Prime Minister's office)
- PwC Worldwide Tax Summaries (authoritative corroboration): France - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): France - Corporate - Tax administration — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): France - Corporate - Other taxes — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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