AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Europe

France

France applies progressive income tax with a family-quotient system. Social charges (CSG/CRDS) add significantly. Corporate tax has been gradually reduced.

Personal income tax

0–45%
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

20%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMay–June
  • Capital gains30% flat (PFU)
  • Wealth taxIFI on real estate > €1.3m
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with France's official tax authority (linked above) or a qualified tax professional before making any decision.