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France Tax and French Tax Laws















Last partial update, May 2018.

France Income Tax Rates 2018

Individuals pay in 2018 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:

Tax % Income EURO
0% Up to 9,807 Euro
14% From 9,808-27,086 Euro
30% From 27,087-72,617 Euro
41% From 72,618-153,783 Euro
45% Over 153,783 Euro




FRENCH CORPORATE TAX

  • The French corporate tax rate in 2018 is 33.33%,reduced to 28% to an annual ceiling below EUR 500,000. 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 34.43%.
  • Most of the capital gains are included in the taxable income.Gains from sale of real estate are taxed at 30% plus social contribution.
  • Dividends are taxable at about 1.7% 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-residents are:
    • Dividend- 30%
    • Interest- 0%
    • Royalties- 33.3%
  • 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)






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