Module 19 min810 wordsFree — no account
Understanding French corporate tax: who pays, on what, at which rate
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr — Corporate income tax: standard rate, SME reduced rate and conditions (French Tax Code art. 219) — verified on August 26, 2026
- impots.gouv.fr — Form 2065-SD: corporate income tax return — verified on August 26, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate — 25% of taxable profit
entreprendre.service-public.gouv.fr · 2026 rules - SME reduced rate — 15% up to €42,500 of profit
entreprendre.service-public.gouv.fr · 2026 rules - Revenue ceiling (reduced rate) — under €10,000,000
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Corporate tax calculator
Replay the example with your own figures: the calculator applies the current brackets and details the computation line by line.
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.