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was introduced to make France more competitive. Companies get a tax credit of 7% of total wage & salary costs up to a limit of 2.5 times the minimum salary (in 2017 the minimum salary was €1,460). The effect is to substantially reduce the effective rate of corporation tax. The tax credit amounts
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The 2017 French corporate tax rate was 15% of the taxable income up to and including €38,120, 28% up to €75,000 and above which the rate is 33.3%. By 2020, the whole taxable income of all companies will be taxed at 28%.
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Business with more than €1 billion in sales a year are subject to pay a tax rate with 38.3% instead of 33.3%. If a firm makes more revenue than €3 billion the rate will be 43.3%.
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corporate tax on profits generated in France, in addition to any profit allocated to France by virtue of international
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183:"Gegen Neuverschuldung: Frankreich beschließt Sondersteuer für Milliarden-Konzerne"
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on the profits earned by companies. In 2024, the corporate tax rate (
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to 19 billion euros (about 40% of gross corporate tax take).
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approved a new corporate tax exclusively for the year 2017.
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Certain items of income are exempt from corporate tax:
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171:L'impôt sur les sociétés, comment ça marche ?
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240:General information on french taxation
245:French Tax and Customs Administration
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141:Higher depreciation allowance scheme
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219:"The CICE gains momentum"
189:– via www.faz.net.
103:French National Assembly
42:A company is subject to
101:On 7 November 2017 the
20:Corporate tax in France
70:This section is empty.
32:Impôt sur les Sociétés
207:. 23 September 2016.
135:Innovative start-ups
132:Research Tax Credit
38:Location of profits
265:Corporate taxation
260:Taxation in France
152:Taxation in France
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111:Tax credits
26:payable in
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158:References
124:Allowances
117:tax credit
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16:French tax
146:See also
54:Tax base
187:Faz.net
44:French
28:France
93:Rate
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24:tax
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