What taxes apply to businesses in France?
Corporate taxation in France supports growth, innovation and investment in the ecological transition
24 % Average corporate tax rate in France in 2023 OECD, 2026
30 % The research tax credit rate for R&D expenditure up to €100 million Ministry for the Economy, 2024
-20.8 % Production tax reduction per year between 2019 and 2023 Ministry for the Economy, 2025
-8 percentage points for the share of employer social security contributions in the financing of social protection between 2000 and 2019 Eurostat 2024
An attractive tax environment
A modernized and transparent tax system
To strengthen productive investment by businesses, France has undertaken structural reforms in recent years that have reduced the corporate tax rate and decreased production taxes.
Supporting innovation and the ecological transition
French taxation offers specific mechanisms that aim to encouraging high value-added projects, particularly in research, innovation and investment in the ecological transition, so as to strengthen the competitiveness of businesses.
Legal security and fair treatment
The tax rules applicable to businesses and groups are based on principles of transparency, fairness and predictability, thereby facilitating the anticipation of tax obligations.
Protection against double taxation
Thanks to a wide network of bilateral tax treaties, France offers businesses and foreign investors effective protection against double taxation, which helps to secure establishment and development projects.
Discover the taxation system in France
Corporate taxation
French corporate tax is based on principles aligned with European standards. Its rate is applied to a base that is favorable to investment and according to a principle of territoriality.
Tax incentives
France offers a coherent set of tax incentives covering innovation, industrialization, the ecological transition and regional development.
Other taxes and duties
Companies are subject to several local taxes, most notably the property tax and the local economic contribution (CET).
Securing your project
To secure a project to establish a business in France, companies can rely on tax mechanisms that allow them to obtain clear and enforceable positions from French authorities.