Top income tax
45.0%
effective 49.0%
Corporate tax
25.0%
TVA
20.0%
standard rate
Tax residency
183 days
122 tax treaties
France tax profile
Data year: 2026
- Tax system
- Worldwide Family quotient system divides income by number of parts (adults + children). High-income surcharge (CEHR) applies.
- Top PIT rate
- 45.0% (eff. 49.0%)
- Corporate tax rate
- 25.0%
- TVA
- 20.0%
- Capital gains tax
- 30.0% Flat tax (PFU) of 30% (12.8% income tax + 17.2% social charges). Option to use progressive rates.
- Social security (employee)
- 22.0%
- Social security (employer)
- 45.0%
- Social security cap (annual)
- EUR 46,368
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 25.0%
- Wealth tax
- 1.50%
- Inheritance tax
- 45.0%
- Treaty count
- 122
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 12,084 | 0.0% |
| EUR 12,084 | EUR 30,828 | 11.0% |
| EUR 30,828 | EUR 88,172 | 30.0% |
| EUR 88,172 | EUR 189,294 | 41.0% |
| EUR 189,294 | and above | 45.0% |
Tax flags
Digital Services Tax
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if home, main abode, professional activity, or centre of economic interests in France
- Exit tax
- Yes Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving France
- CFC rules
- Yes CFC rules apply to >50% holdings in entities subject to privileged tax regime (<40% of French rate)
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 22-June 5
Sources
- PwC France Tax Summary (accessed Mar 23, 2026) PIT rates, CIT, TVA, social charges, withholding
- Service Public France (accessed Mar 23, 2026) Official 2025 barème and bracket thresholds
- Service-Public France 2026 income tax scale (accessed May 3, 2026)