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TKEG Expat ™ (South Africa) provides a comprehensive resource for Global Business & Tax Information, designed to keep businesses and individuals informed about international regulatory landscapes. Our information covers key areas such as corporate structures, tax rates, compliance requirements, and market entry strategies.
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Learn MoreFrance Business Guide
FRFranceDoing BusinessFrance Business Guide
France is a founding EU member and the eurozone's second-largest economy, with over 20,000 foreign companies operating in the country. Key sectors include aerospace, pharmaceuticals, tourism, and luxu…- Learn MoreFrance Tax BriefFRFranceCorporate Income Tax
France Tax Brief
France’s standard corporate income tax rate is 25%. Qualifying small corporations may benefit from a 15% reduced rate on the first EUR 42,500 of taxable profits. Capital gains may be taxed under the g…- General CIT Rate
- Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.
- CIT Return Due Date
- For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).
- CIT Payment Due Date
- Balance due on 15 May of the following year for a 31 December year-end.
- Estimated Payment Due Date
- By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.
- Resident WHT (Dividend/Interest/Royalty)
- N/A
- Non-Resident WHT (Dividend/Interest/Royalty)
- 25/0/25
- General Capital Gain Tax Rate
- Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.
- Composite Effective Average Tax Rate
- 23.66
- Composite Effective Marginal Tax Rate
- 15.38
- FRFranceValue-Added Tax
France GENERAL VAT RATE
20%GENERAL VAT RATE FOR FRANCE - FRFranceValue-Added Tax
France France
20%Standard VAT for France - Learn MoreFrance SAFRFranceLegal Entity Types
France SA
Société AnonymeSA is a legal entity in France, fully called Société Anonyme, belonging to the merged ownership and is a limited liability company. It can participate in the market publicly, and it needs at least two…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Positive
- Requirements For Shareholders
- At least two shareholders, or seven if listed.
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 37,000 euros
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- N/A
- Learn MoreFrance SARLFRFranceLegal Entity Types
France SARL
Société à Responsabilité LimitéeSARL is a legal entity in France, with the full name Société à Responsabilité Limitée, abbreviated as SARL. It is a type of company with limited liability and a mixed ownership structure. SARL does no…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one associate and at most one hundred. A gérant holding more than half the capital, counting the spouse or PACS partner and minor children, is self-employed for social security and owes contributions even without pay.
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1. Starting from 1 euro.
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- In practice, 100% of the cash contributions needs to be paid up before incorporation, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
- Learn MoreFrance SASFRFranceLegal Entity Types
France SAS
Société par Actions SimplifiéeSAS is a type of legal entity in France, officially known as "Société par Actions Simplifiée". It is a type of combined ownership company with limited liability. A SAS cannot offer its shares to the p…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one shareholder.
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1. Starting from 1 euro.
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- At the time of incorporation, at least half of the cash contributions must be paid up, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
- Learn MoreFrance SASUFRFranceLegal Entity Types
France SASU
Société par Actions Simplifiée UnipersonnelleThe French simplified joint-stock company (Société par Actions Simplifiée Unipersonnelle, or SASU) is a flexible, modern single-shareholder corporate form that also provides shareholders with limited …- Ownership
- Private Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one shareholder.
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1 euro
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- At the time of incorporation, at least half of the cash contributions must be paid up, and a certificate of deposit of capital (Attestation de dépôt de capital) issued by a bank or notary must be obtained.
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