Source: https://rivet.global/blog/france-corporate-tax-rate-2026
Published: 2026-07-31 · Updated: 2026-07-31 · By Alexia M.

# France corporate tax rate 2026: 25%, the 15% SME rate and surcharges

French corporate tax (impôt sur les sociétés) in 2026: the 25% standard rate, the 15% reduced rate on the first €42,500 for qualifying SMEs, and when payments are due.

## Key takeaways

- The standard French corporate tax rate is 25%.
- SMEs with turnover under €10 million, fully paid-up capital and at least 75% held by individuals pay 15% on the first €42,500 of profit.
- Very large companies have been subject to temporary surcharges; check whether they apply to your financial year.
- Companies whose tax exceeds €3,000 pay four quarterly instalments, with the balance after the year end.

"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](https://www.europeanpaymentscouncil.eu/what-we-do/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](/accounts).

## Questions

### 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.