France Taxes





France Tax Rates 2022

Last partial update, January 2022.

France Income Tax Rates 2022

Individuals pay in 2022 income taxes at progressive rates between 0 and 45%.
Additional 3% tax is imposed on personal income between EUR 250,000- EUR 500,000 and 4% for income exceeding EUR 500,000 for singles.
The taxable revenue is divided in 2 or more shares, in relation with the size of the family.



The rates applied to each share are (2022):

Tax % Income EURO
0% Up to 10,225 Euro
11% From 10,226-26,070 Euro
30% From 26,071-74,545 Euro
41% From 74,546-160,336 Euro
45% Over 160,336 Euro




FRENCH CORPORATE TAX

  • The French corporate tax rate in 2022 is 25%.
    A 3.3% surtax is applied to big companies.
    The surtax is computed when the tax liability exceeds EUR 763,000.
  • The effective maximum tax rate is 25.85%.
  • Most of the capital gains of companies are included in the taxable income For individuals gains from sale of movable assets are taxed at 30%, including social contribution.
    Gains from sale of immovable property is taxed at 19%.
  • Dividends are taxable at about 1.29% only when the shareholding exceeds 5%.
  • Withholding taxes regarding outbound dividends are largely reduced by treaties signed by France.
    In most instances, zero withholding tax is applied to dividends, interests, royalties paid to EU residents.
  • In general the tax withholding rates for other payments to non-resident companies are:
    • Dividend- 25%
    • Interest- 0%
    • Royalties- 25%
    • Technical Fees -25%
  • Losses may be carried forward indefinitely, subject to terms.
    Each year up to a ceiling of EUR 1 million and 50% of the taxable income of a certain year.
    There is a carry back of losses up to one year subject to terms.
  • Large tax deductions are granted such as depreciation, interests etc.
  • However intangible cannot be depreciated and thin capitalization rules are applied.
  • Important tax credits are granted for research and development.
    Credits in excess may be reimbursed.
  • Parents and affiliates may be consolidated for tax purposes but foreign companies are excluded.
  • CFC rules are applied.





French: Foreign Companies

Foreign companies pay taxes in France when they have permanent establishments in France.
Favorable regimes are applied to expatriates.

(Previous 2009 update by Olivier Maurin, www.aetd.fr)

Austria Income Taxes and Tax Laws | Brazil Income Taxes and Tax Laws | Bulgary Income Taxes and Tax Laws | BVI Income Taxes and Tax Laws | Canada Income Taxes and Tax Laws | China Income Taxes and Tax Laws | Croatia Income Taxes and Tax Laws | Cyprus Income Taxes and Tax Laws | Czech R. Income Taxes and Tax Laws | Estonia Income Taxes and Tax Laws | Finland Income Taxes and Tax Laws | France Income Taxes and Tax Laws | Georgia Income Taxes and Tax Laws | Germany Income Taxes and Tax Laws | Greece Income Taxes and Tax Laws | Hong Kong Income Taxes and Tax Laws | Hungary Income Taxes and Tax Laws | India Income Taxes and Tax Laws | Iran Income Taxes and Tax Laws | Ireland Income Taxes and Tax Laws | Israel Income Taxes and Tax Laws | Italy Income Taxes and Tax Laws | Japan Income Taxes and Tax Laws | Latvia Income Taxes and Tax Laws | Libya Income Taxes and Tax Laws | Lithuania Income Taxes and Tax Laws | Malta Income Taxes and Tax Laws | Mexico Income Taxes and Tax Laws | Montenegro Income Taxes and Tax Laws | Netherlands Income Taxes and Tax Laws | Poland Income Taxes and Tax Laws | Portugal Income Taxes and Tax Laws | Romania Income Taxes and Tax Laws | Russia Income Taxes and Tax Laws | Serbia Income Taxes and Tax Laws | Slovakia Income Taxes and Tax Laws | Slovenia Income Taxes and Tax Laws | Spain Income Taxes and Tax Laws | Singapore Income Taxes and Tax Laws | Tunisia Income Taxes and Tax Laws | Turkey Income Taxes and Tax Laws | UAE Income Taxes and Tax Laws | U.K. Income Taxes and Tax Laws | Ukraine Income Taxes and Tax Laws | U.S.A. Income Taxes and Tax Laws