What is the standard French corporate tax rate?

Since January 2022, the standard impôt sur les sociétés (IS) rate is a flat 25% on all taxable profit. Previous transitional rates (31%, 28%, 26.5%) no longer apply.

Who qualifies for the reduced 15% SME rate?

A company qualifies if: (1) annual turnover (HT) is below €10 million, (2) share capital is fully paid up, and (3) at least 75% of the capital is held continuously by individuals (or by companies that themselves meet the same conditions). If these criteria are met, the first €42,500 of taxable profit is taxed at 15%.

What is the €42,500 threshold?

This is the annual ceiling below which qualifying SMEs pay the reduced 15% IS rate. Profit above €42,500 is taxed at the standard 25% rate. The threshold has been fixed at €42,500 since 2023 (raised from €38,120).

Is taxable profit the same as accounting profit?

Not always. Taxable profit starts from accounting profit and is then adjusted for French tax-specific add-backs (e.g., non-deductible provisions, certain expenses) and deductions. Enter the tax-adjusted figure for an accurate result.

Does this calculator include the 3.3% social surtax (CSIS)?

No. The 3.3% contribution sociale sur l'IS (CSIS) applies only to companies with IS payable above €763,000 and is calculated on the excess. For most SMEs and mid-size companies it does not apply. This tool calculates IS only.

How are IS advance payments (acomptes) calculated?

Companies with IS above €3,000 pay four quarterly acomptes, each equal to one-quarter of the prior year's IS. Divide the tax payable shown here by four to estimate each installment, then adjust for any changes in profit.

France Corporate Tax Calculator

Enter your taxable profit and company type to instantly calculate French corporate income tax (IS) at the 25% standard rate or the 15% reduced SME rate.

Company Details

Taxable Profit (EUR)

€

Company Type

Standard Company — 25% Flat 25% rate on all taxable profit

Qualifying SME — 15% / 25% 15% on first €42,500 • 25% on the remainder • Turnover < €10M, capital fully paid, ≥75% held by individuals

Enter your taxable profit and click Calculate Tax to see results.

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Summary

This calculator computes the French impôt sur les sociétés (IS) payable on a company's taxable profit. Since 2022, the standard IS rate is a flat 25% for all companies. Qualifying SMEs — those with annual turnover below €10 million, fully paid-up share capital, and at least 75% ownership by individuals — benefit from a reduced 15% rate on the first €42,500 of profit; any profit above that threshold is taxed at 25%. The tool shows tax payable, after-tax profit, and effective tax rate.

How it works

Enter your company's taxable profit for the fiscal year in euros.
Select whether your company qualifies as an SME eligible for the reduced 15% rate.
For SMEs, the first €42,500 of profit is taxed at 15%; the remainder is taxed at 25%.
For standard companies, a flat 25% rate applies to the full taxable profit.
Tax payable, after-tax profit, and effective rate are shown instantly.

Use cases

Estimate annual IS liability before year-end for cash-flow planning.
Compare tax burden under standard vs. SME reduced-rate status.
Calculate quarterly IS acomptes (advance payments).
Model how additional revenue affects the effective tax rate.
Prepare financial projections for investors or lenders.
Verify a comptable's preliminary IS estimate for simple one-rate scenarios.

Frequently Asked Questions

Last updated: 2026-06-04 · Reviewed by Nham Vu

France Corporate Tax Calculator

Use the France Corporate Tax Calculator

Company Details

SME Tax Bracket Breakdown

Summary

Summary

How it works

Use cases

Frequently Asked Questions