Group tax consolidation
The combined result is the algebraic sum of each group company's result: enter the parent's result, the profits of profitable subsidiaries and the total losses, and the calculator derives the group's tax and compares it with what the companies would have borne separately.
2026 rules — verified on September 6, 2026Free, no account
This content is part of the path: Optimising my group's corporation tax· Step 8 of 12· Next step: Form 2069-A — French research and innovation tax credits
Your result
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Sources and assumptions
- legifrance.gouv.fr — LEGIARTI000042340402 — tax year 2026, verified on September 6, 2026
Excerpt from the source : « 95 % au moins du capital de manière continue au cours de l'exercice »
- legifrance.gouv.fr — LEGIARTI000042340402 — tax year 2026, verified on September 6, 2026
Excerpt from the source : « Elles sont valables pour une période de cinq exercices. Les options et les accords sont renouvelés par tacite reconduction, sauf dénonciation au plus tard à l'expiration du délai prévu »
- legifrance.gouv.fr — LEGIARTI000048847486 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « En cas de déficit subi pendant un exercice, ce déficit est considéré comme une charge de l'exercice suivant et déduit du bénéfice réalisé pendant ledit exercice dans la limite d'un montant de 1 000 000 € majoré de 50 % du montant correspondant au bénéfice imposable dudit exercice excédant ce premier montant. »
- bofip.impots.gouv.fr — tax year 2026, verified on September 4, 2026
Excerpt from the source : « l'imputation de déficits antérieurs sur le bénéfice constaté au titre d'un exercice est limitée à hauteur d'un plafond égal à 1 000 000 € majoré d'un montant de 50 % du bénéfice imposable de l'exercice excédant cette première limite. »
- legifrance.gouv.fr — LEGIARTI000053560738 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « dans la limite du montant le plus faible entre le bénéfice déclaré au titre de l'exercice précédent et un montant de 1 000 000 € »
- legifrance.gouv.fr — LEGIARTI000053560738 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « La créance est remboursée au terme des cinq années suivant celle de la clôture de l'exercice au titre duquel l'option visée au premier alinéa a été exercée »
- entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Une entreprise soumise à l'impôt sur les sociétés (IS) est imposée au taux normal de 25 % »
- entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « un taux réduit fixé à 15 % peut s'appliquer pour la part des bénéfices allant jusqu'à 42 500 € »
- entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « un taux réduit fixé à 15 % peut s'appliquer pour la part des bénéfices allant jusqu'à 42 500 € »
- entreprendre.service-public.gouv.fr — F23575 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Chiffre d'affaires inférieur ou égal à 10 000 000 € au cours de l'exercice comptable »
Calculation assumptions
- The computation assumes a VERTICAL French group: a parent and its subsidiaries held directly or indirectly, with matching twelve-month accounting periods. Not modelled: horizontal groups, intermediate companies, non-resident parent entities, and the derogation allowing one accounting period of a different length once per option period.
- ONLY the algebraic sum of results is applied. The other adjustments to the combined result are not: add-back of intra-group provisions, neutralisation of gains and losses on transfers of fixed assets between group companies, the anti-abuse rule on debt-funded acquisitions from a controlling shareholder, and the cap on net financial expenses. Beware a common confusion: the neutralisation of internal transfers of fixed assets was NOT abolished in 2019 — what was abolished is the neutralisation of the share of costs and expenses on gains from participating interests, together with that of intra-group debt waivers and subsidies.
- Intra-group dividends are NOT handled here: the parent-subsidiary regime calculator already covers them, with the reduced rate for the share of costs and expenses that applies between companies of the same group. Two points often missed: that reduced rate requires a holding kept for more than one accounting period, so in the FIRST period of group membership the ordinary rate applies; and the share of costs and expenses has not disappeared from the combined result — only its neutralisation was abolished.
- The saving is computed AT THE STANDARD RATE on both sides, so that like is compared with like. The profit threshold opening the reduced rate applies only once at group level, whereas outside consolidation it would be assessed company by company: splitting it would require each company's result and turnover. When the reduced-rate conditions are met, each profitable company would have its own reduced-rate band outside consolidation, whereas the group has only one: the tax outside consolidation is then OVERSTATED, and the saving shown is a MAXIMUM that may exceed the real saving. Without the reduced rate, it is exact.
- Not quantified: losses arising before a company joined the group, which are subject to a second cap at subsidiary level against its own profit alone; the social contribution on corporation tax; the exceptional contribution on large companies' profits; and the reversals triggered when a company leaves the group.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.