Module 19 min810 wordsFree — no account
Understanding French corporate tax: who pays, on what, at which rate
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 41 words · 1 min
Worked example
Livria, financial year ending 31 December
Taxable profit: €42,000, below the €42,500 ceiling. SME conditions met: tax = €42,000 × 15% = €6,300. Had the profit reached €60,000: €42,500 × 15% + €17,500 × 25% = €6,375 + €4,375 = €10,750.
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.