Corporate tax in France: who does it apply to?

Who is subject to corporate tax in France?

Any company carrying out commercial activities in France is generally subject to corporate tax. This applies by default to common corporate structures such as SARL, SAS or SA. Some companies normally taxed under personal income tax can opt for corporate tax if it is fiscally more advantageous.

Corporate tax rate for 2025

For the 2025 fiscal year, the standard corporate tax rate is 25%, regardless of turnover.

Small and medium-sized enterprises (PMEs) may benefit from a reduced 15% rate on the first €42,500 of profit, provided that:

• annual turnover is below €10 million;

• the capital is fully paid up and at least 75% held by individuals (or qualifying companies).

Do you need to make advance payments?

Depending on the results of the previous year, advance payments of corporate tax may be required.

Understanding the local tax framework is key to your fiscal optimisation and legal certainty.
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