France corporate tax rate 2026: 25%, the 15% SME rate and surcharges
French companies pay corporate tax at 25%. Qualifying SMEs pay 15% on their first €42,500 of profit. Very large companies have paid temporary surcharges on top.
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"France corporate tax rate" comes with "2026", "surcharge" and "return due date" in Google's suggestions. The standard rate has been 25% since 2022. The details are in who qualifies for the reduced rate and who pays extra.
The rates
| Profit | Qualifying SME | Other companies |
|---|---|---|
| Up to €42,500 | 15% | 25% |
| Above €42,500 | 25% | 25% |
An SME with €100,000 of profit pays €6,375 on the first €42,500 and €14,375 on the rest: €20,750.
Who qualifies as an SME here
- Turnover below €10 million.
- Share capital fully paid up.
- At least 75% of capital held by individuals, or by companies that meet the same tests.
Surcharges
Very large companies have been asked to pay temporary exceptional contributions in recent finance laws. They apply to groups with turnover far above SME levels. Check the current finance law for your year.
Payment dates
Companies whose corporate tax exceeds €3,000 pay four instalments, on 15 March, 15 June, 15 September and 15 December for calendar-year companies, and settle the balance after filing.
Foreign currency revenue
A French SAS paid in dollars records each invoice in euros and books exchange differences when it converts. Your expert-comptable will want each conversion's rate and date.
Paying into France: the local rail
| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |
Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.
Where Rivet fits
Rivet records each receipt, conversion and payout with its rate and date and exports statements. EUR and GBP details come on Growth; USD on every plan. Check our eligibility list for French companies. Rivet is not a bank; regulated partner institutions hold the funds. See Accounts.
Questions people ask
What is the corporate tax rate in France in 2026?
25% standard, with a 15% rate on the first €42,500 of profit for qualifying SMEs.
Who qualifies for the 15% rate?
Companies with turnover below €10 million, fully paid-up share capital, and at least 75% of capital held by individuals or by companies meeting the same conditions.
When is corporate tax paid?
In quarterly instalments (15 March, 15 June, 15 September, 15 December for calendar years) when tax exceeds €3,000, with the balance due after the return.
How are foreign currency receipts treated?
Profit is calculated in euros. Foreign currency receipts and balances are translated, and exchange differences count in profit.
Sources
Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.
More from Alexia M. →This article is general information, not legal, tax or financial advice. Rules and fees change; check the sources above and the provider’s current terms before you act on them.
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- france corporate tax rate 2026
- impôt sur les sociétés
- sme rate
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