France vs Ireland

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

About the fiscal year ending on December 31st, until the end of May of the following year.

Nine months after the end of the tax accounting period.

About the fiscal year ending on December 31 and May 15 of the following year.

Nine months after the end of the tax accounting period.

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).

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/0/25

25/20/20

20

23

Capital gains are constrained by the normal corporate income tax rate.

33%

23.66

12.36

15.38

13.21