Slovakia vs France
Corporate Tax Comparison
Time of Update: Slovakia: 4/05/2026 / France: 4/02/2026
Compare Slovakia and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovakia vs France Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovakia
France
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Payment Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
CIT 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).
Withholding Tax (WHT)
Slovakia
France
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovakia
France
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Slovakia
France
Composite Effective Average Tax Rate:
19.33%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
12.52%
Composite Effective Marginal Tax Rate:
15.38
