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You run a company subject to corporate tax

Filing and paying my company's corporate tax

From year-end to the last instalment: understand French corporate tax, get from the accounting profit to the taxable profit — the add-backs and deductions of form 2058-A —, fill in the tax return package and form 2065, then pay instalments and balance on time — 12 steps, in order.

Start here: Filing and paying French corporate income tax

Understand corporate tax

  1. Step 1 of 12
    CoursePaid individually28 min

    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.
  2. Step 2 of 12
    CoursePaid individually25 min

    From accounting result to taxable result

    Why a company has two results and which one bears the tax, how the add-backs and deductions of schedule 2058-A are read, and the two-slice computation at 15 % then 25 %. Three modules on a year showing €120,000 of profit. All the prose is free to read; only the quizzes are sold.

Compute the tax and its instalments

  1. Step 3 of 12
    CalculatorFree result

    French corporate tax (IS)

    Enter your profit: 15% up to €42,500 if your SME qualifies, 25% above — complete result, free.
  2. Step 4 of 12
    CalculatorFree result

    French corporate-tax instalments calculator

    Compute your four corporate tax instalments — one quarter of the reference tax each — and check the €3,000 exemption.

File: package 2050 to 2058-A and form 2065

  1. Step 5 of 12
    FormFree30 min

    French Cerfa 2050 — balance sheet assets

    Form 2050 (balance sheet assets, standard regime): fixed assets, inventories, receivables and cash line by line — guide, worked example and consistency checks.
  2. Step 6 of 12
    FormFree30 min

    French Cerfa 2051 — balance sheet liabilities

    Form 2051 (balance sheet liabilities, standard regime): equity, provisions and debts line by line — guide, worked example and the cross-check with form 2053's result.
  3. Step 7 of 12
    FormFree30 min

    French form 2052 — income statement of the tax package (operations)

    Operating income and expenses in the French tax package: what form 2052-SD is for, who files it, line by line, and its consistency with VAT and form 2053.
  4. Step 8 of 12
    FormFree30 min

    French form 2053 — income statement of the tax package (continued)

    What form 2053-SD is for, who must file it, when, and how to complete it line by line: exceptional items, profit-sharing, tax and net result, starting from the current result on form 2052.
  5. Step 9 of 12
    FormFree30 min

    French form 2058-A — from accounting to taxable result

    The tax-adjustment table of the French package: add-backs, deductions, loss offsetting — and the taxable result that forms the corporate-tax base.
  6. Step 10 of 12
    FormFree30 min

    French form 2065 — corporate-tax results return

    The annual corporate-tax return: who must file it, when, box by box (taxable result, 15%/25% split, annexes), and how it connects to the tax package and payment slips 2571/2572.

Pay: instalments (2571) and balance (2572)

  1. Step 11 of 12
    FormFree15 min

    French form 2571 — corporate-tax instalment slip

    Corporate-tax instalments: who pays them, how they are computed (a quarter of the reference tax), the four quarterly deadlines, adjustment rules and payment of slip 2571-SD by direct debit.
  2. Step 12 of 12
    FormFree20 min

    French form 2572 — corporate tax balance statement

    The corporate tax balance after instalments: how form 2572 settles the final tax, credits the 2571 instalments and 2069-RCI credits, and triggers payment or refund.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French