法国公司税

法国对公司利润征收 25% 的企业所得税，对较小公司的前 42,500 欧元利润适用 15% 的优惠税率。增值税为 20%，个人所得税采用累进税率，工资需承担欧洲最高的一些社会保险缴款（在总工资之外，雇主大约需承担 40% 至 45%）。投资收益按约 31.4% 的单一税率征税。2026年的一项重大变革是分阶段推出强制性电子发票。

货币 EUR (€)纳税年度日历年（或选定的财年）欧盟成员国最后审阅 2026-07-12

25%
企业所得税
前 42,500 欧元适用 15%（中小企业）
20%
增值税标准税率
优惠税率：10%、5.5%、2.1%
0–45%
个人所得税
累进税率
31.4%
投资收益单一税率
12.8% 税金 + 18.6% 社会保险
~40–45%
社会保险 - 雇主
按工资总额计算
25%
股息预扣税（非居民）
个人为 12.8%

公司形式与注册

公司通过一站式窗口 (Guichet unique / INPI) 设立，并在贸易和公司登记处 (RCS) 登记，获得 SIREN/SIRET 编号；受益所有人同时进行备案。

主要法定形式	SAS / SASU, SARL / EURL, SA, micro-entreprise^[2][7]The SAS is the most flexible and popular form for companies.
Minimum share capital	SAS & SARL: €1; SA: €37,000^[2]No substantial minimum for SAS/SARL; part of cash contributions is paid at formation (50% SAS, 20% SARL), the rest within 5 years.
Registers a new employer meets	Guichet unique / RCS (incorporation, RBE) → DGFiP (tax & VAT) → URSSAF (social contributions)^[7][8]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Mandatory e-invoicing	Phased in from September 2026^[9][7]From September 2026 all businesses must be able to receive e-invoices, and large and mid-sized companies must issue them; small and micro businesses from September 2027. Invoices flow through accredited platforms (PDP) in Factur-X, UBL or CII, with e-reporting of transaction data.
Beneficial owners (RBE)	Filed with the register at incorporation^[2][7]A person holding more than 25% of capital or voting rights is a beneficial owner; changes are filed within 30 days.
Annual accounts filing	Filed with the commercial court registry (greffe)^[2]Accounts are approved within 6 months of year end and filed within a month (two if online). Small companies may keep the accounts confidential from the public.
Document retention	10 years (accounting)^[2]6 years for tax documents.

Corporate income tax (impôt sur les sociétés)

Standard rate	25%^[1][4]
Reduced SME rate	15% on the first €42,500^[1][4]For companies with turnover under €10m whose capital is ≥75% held by individuals; 25% applies above €42,500.
Surtaxes on large companies	3.3% social contribution; exceptional surtax^[1]A 3.3% social contribution applies where CIT exceeds €763,000; an exceptional surtax hits companies with turnover above €1bn for 2025–2026.
Return & installments	Return by early May; four installments^[1][4]Calendar-year companies file the result declaration (2065) in early May. Advance installments are due 15 March, 15 June, 15 September and 15 December.

Withholding taxes & dividends

Dividends to non-residents	25% (companies) / 12.8% (individuals)^[1]EU parent-subsidiary exemption to 0% for a ≥10% holding held 2 years; treaty rates otherwise.
Interest	Generally 0%^[1]Most interest paid to non-residents is not subject to withholding.
Royalties	25%^[1]Reduced or eliminated under the EU Interest & Royalties Directive and treaties. Payments to non-cooperative states can be taxed at 75%.
Flat tax on investment income (PFU)	31.4%^[1][4]12.8% income tax plus 18.6% social levies on dividends, interest and gains of residents (the CSG component rose for 2026), about 31.4% in total.

VAT (taxe sur la valeur ajoutée)

Standard rate	20%^[1][5]
Reduced rates	10%, 5.5% and 2.1%^[1][5]10%: restaurants, transport, some works. 5.5%: food, books, energy. 2.1%: certain medicines and press. 0% for exports and intra-EU supplies.
Franchise en base thresholds	Services €37,500; goods €85,000^[1][5]Under these thresholds a business charges no VAT (with tolerance limits of €41,250 and €93,500).
VAT return	CA3, monthly (quarterly if VAT < €4,000/year)^[5]Smaller businesses may use the simplified annual regime (CA12).

Payroll: income tax & social charges

Income tax is withheld at source on a progressive scale, and both employer and employee pay substantial social contributions.

Income tax (barème)	0% / 11% / 30% / 41% / 45%^[1][6]A five-band progressive scale applied per household, roughly: 0% to ~€11,600, 11% to ~€29,600, 30% to ~€84,600, 41% to ~€181,900, 45% above. Thresholds are indexed annually. Withheld at source.
Employee social contributions	~22%–25% of gross^[3][8]Includes CSG (9.2%) and CRDS (0.5%) on 98.25% of salary, plus pension and other schemes.
Employer social contributions	~40%–45% of gross^[3][8]Health, pension, family, unemployment and other funds. The monthly social security ceiling is €4,005 in 2026.
Minimum wage (SMIC)	≈ €1,800/month gross^[8]The SMIC is revalued at least once a year.
Reporting	Monthly payroll declaration (DSN)^[8]A single monthly filing reports pay, withheld income tax and social contributions.

Other taxes companies meet

Local economic contribution (CET)	CFE plus CVAE^[1][4]The CFE is based on the rental value of business premises; the CVAE (on value added) is being phased down toward abolition.
Registration duties	On share and business transfers^[1]Droits d’enregistrement on transfers of shares (0.1%–5%) and going concerns.
Property & environmental taxes	Property tax, energy and other levies^[1]

Accounting & financial statements

Accounting standards	Plan comptable général (French GAAP) or IFRS^[2]IFRS is used for consolidated accounts of listed groups.
Statutory auditor (CAC)	2 of 3: balance sheet €5m, turnover €10m, 50 employees^[2]A statutory auditor (commissaire aux comptes) is required once these thresholds are exceeded.
Approval & filing	Approved within 6 months; filed with the greffe^[2]Filed within one month of approval (two if filed online).

表格与申报

典型企业需处理的每一项定期申报表和报告、其触发条件以及提交对象。注册时申报和一次性申报标记为“按事件”。

表格	事项说明	申报主体	频次	截止日期	提交机构
`2065`	Corporate income tax return^[1][4]	Companies subject to CIT	年度	Early May (calendar-year companies)	DGFiPimpots.gouv.fr
`IS acomptes`	CIT advance installments^[1]	CIT payers	按季	15 Mar, 15 Jun, 15 Sep, 15 Dec	DGFiPimpots.gouv.fr
`CA3`	VAT return^[5]	VAT-registered persons	按月	Monthly (or quarterly for small payers)	DGFiPimpots.gouv.fr
`DSN`	Payroll & social declaration^[8]	All employers	按月	Monthly (5th or 15th)	URSSAFnet-entreprises.fr
`e-invoice`	Electronic invoice (Factur-X via PDP)^[9][7]	B2B suppliers (phased 2026–2027)	按事件	At issue, via an accredited platform	DGFiPPDP
`RBE`	Beneficial owner declaration^[2][7]	All companies	按事件	At incorporation; within 30 days of change	INPIGuichet unique
`Comptes annuels`	Annual accounts filing^[2]	Companies	年度	Within 1 month of approval (2 if online)	GreffeInfogreffe

合规日历

按节奏分组的相同申报事项 - 何时重复发生。

按月

CA3Monthly (or quarterly for small payers)
DSNMonthly (5th or 15th)

按季

IS acomptes15 Mar, 15 Jun, 15 Sep, 15 Dec

年度

2065Early May (calendar-year companies)
Comptes annuelsWithin 1 month of approval (2 if online)

按事件

e-invoiceAt issue, via an accredited platform
RBEAt incorporation; within 30 days of change

来源

本概况中引用的带编号的参考文献。法律链接指向官方注册机构中的整合文本。

General Tax Code (Code général des impôts)Légifrance · 法律
Commercial Code (Code de commerce)Légifrance · 法律
Social Security Code (Code de la sécurité sociale)Légifrance · 法律
Corporate income tax (impôt sur les sociétés)Service-Public / DGFiP · 机构
VAT - franchise en base & returnsService-Public / DGFiP · 机构
Income tax scale (barème)impots.gouv.fr / DGFiP · 机构
Business formalities & e-invoicingService-Public Entreprendre · 机构
Social contributions & DSNURSSAF · 机构
eInvoicing in FranceEuropean Commission · 欧盟

本指南仅提供一般性信息，不构成税务或法律咨询。税率和截止日期可能会有变动 - 在采取行动之前，请务必对照链接的法律和官方来源进行核实，或咨询持牌顾问。