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Module 19 min810 wordsFree — no account

Understanding French corporate tax: who pays, on what, at which rate

A way to check what has landed — no marks, no account · 1 section · 198 words · 4 min

Test yourself

Question 1 of 4

Question 1 of 4

Livria posts €42,000 of taxable profit and meets the SME conditions. What is its corporate tax?

Question 2 of 4

Question 2 of 4

Which of these is NOT a condition of the SME reduced rate?

Question 3 of 4

Question 3 of 4

On which base is French corporate tax computed?

Question 4 of 4

Question 4 of 4

A company meets the revenue and ownership tests, but half of its share capital is still unpaid. Which rate applies?

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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.