Filing and paying French corporate income tax
From year-end closing to the last instalment: understand French corporate tax (25% standard rate, 15% SME reduced rate), file form 2065 with the tax bundle, then pay instalments (form 2571) and the balance (form 2572) without penalties. Foundational course with one worked example throughout.
Foundational3 modules28 minModule 1 free to read
2026 rules — verified on August 26, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing and paying my company's corporate tax· Step 1 of 12· Next step: From accounting result to taxable result
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Determine whether your company falls under French corporate tax, automatically or by election.
- Tell accounting profit and taxable profit apart — only the latter is taxed.
- Apply the right rate: 25% standard, 15% for SMEs under three cumulative conditions.
- Redo Livria's computation step by step, then check your own with the corporate tax calculator.
- Place each table of the annual tax bundle: balance sheet, income statement, adjustments.
- Move from accounting result to taxable result using table 2058-A.
- Complete the decisive boxes of form 2065 and hit the right filing deadline.
- Compute each instalment: one quarter of the reference tax from the last closed year.
- Know when the exemption applies and when downward adjustment is possible — and risky.
- Tell statements 2571 (instalments) and 2572 (balance) apart and pin their deadlines.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountUnderstanding French corporate tax: who pays, on what, at which rateWhat you will be able to do
- Determine whether your company falls under French corporate tax, automatically or by election.
- Tell accounting profit and taxable profit apart — only the latter is taxed.
- Apply the right rate: 25% standard, 15% for SMEs under three cumulative conditions.
- Redo Livria's computation step by step, then check your own with the corporate tax calculator.
- Module 29 minIncluded in the full courseFiling: form 2065 and the annual tax bundleWhat you will be able to do
- Place each table of the annual tax bundle: balance sheet, income statement, adjustments.
- Move from accounting result to taxable result using table 2058-A.
- Complete the decisive boxes of form 2065 and hit the right filing deadline.
- Module 39 minIncluded in the full coursePaying: instalments (form 2571) and the balance (form 2572)What you will be able to do
- Compute each instalment: one quarter of the reference tax from the last closed year.
- Know when the exemption applies and when downward adjustment is possible — and risky.
- Tell statements 2571 (instalments) and 2572 (balance) apart and pin their deadlines.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
- French form 2065 — corporate-tax results return
- French form 2571 — corporate-tax instalment slip
- French form 2058-A — from accounting to taxable result
- French Cerfa 2050 — balance sheet assets
- French Cerfa 2051 — balance sheet liabilities
- French form 2572 — corporate tax balance statement
- French form 2069-RCI — tax reductions and credits
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.