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
Official Tax Authority
Direction Générale des Finances Publiques
Visit official site →
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.