CORPORATE TAX
CORPORATE EXTRACTION REPORT — Rates 2025-2026
Data 2025
The corporate income tax (IS) is the tribute French companies pay to the State for the privilege of existing on national territory. With a standard rate of 25%, France maintains itself in the upper-middle European range — a ranking it defends with the same tenacity as its #1 global position in overall tax pressure.
The standard rate applicable to all companies, without exception, without mercy.
A 15% rate on the first €42,500 of profit, reserved for SMEs meeting all conditions. Beyond that, back to the standard rate.
REDUCED RATE CONDITIONS
- ▸ Revenue (excl. VAT) ≤ €10M
- ▸ Fully paid-up share capital
- ▸ Capital held ≥ 75% by individuals
Applies to the first €42,500 of profit only
SOCIAL CONTRIBUTION ON IS
A 3.3% surcharge for companies with revenue exceeding €7.63M and IS exceeding €763,000. Because one corporate tax wasn't enough.
EXCEPTIONAL CONTRIBUTION 2025-2026
For large companies, an 'exceptional' contribution renewed in 2026 with a higher entry threshold:
- ▸ 2025: +20.6% from €1B to €3B revenue; +41.2% above
- ▸ 2026: +20.6% from €1.5B to €3B revenue; +41.2% above
2026 base: average corporate tax due for 2025 and 2026, with a 98% advance payment alongside the final corporate tax instalment.
STATUS ON APRIL 24, 2026
The SME reduced-rate threshold remains listed at €42,500 by Service-Public. The proposed increase to €100,000 does not appear in the up-to-date official sources consulted.