Estonia vs France: Corporate income tax (CIT) - statutory and targeted small business

Estonia
22 Percentage of taxable income
in 2026
France
36.13 Percentage of taxable income
in 2026
Estonia rank
4th
France rank
1st

Corporate income tax (CIT) - statutory and targeted small business over time

  • Estonia
  • France
010203040200020132026

How they compare

France currently reports 36.13 Percentage of taxable income against 22 Percentage of taxable income in Estonia, a difference of 14.13 Percentage of taxable income.

That makes France's figure about 1.6 times Estonia's.

Across all 27 years both countries report, France has been ahead every year.

Estonia ranks 4th and France ranks 1st of 9 countries.

France has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Estonia France Difference Ahead
2000s 24.1 Percentage of taxable income 35.32 Percentage of taxable income 11.22 Percentage of taxable income France
2010s 20.5 Percentage of taxable income 36.84 Percentage of taxable income 16.34 Percentage of taxable income France
2020s 20.57 Percentage of taxable income 30.02 Percentage of taxable income 9.45 Percentage of taxable income France

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Estonia or France?
France, at 36.13 Percentage of taxable income against 22 Percentage of taxable income in Estonia as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Estonia and France?
14.13 Percentage of taxable income, with France ahead.
How many years of comparable data are there for Estonia and France?
27 years are reported by both, from 2000 to 2026.
How do Estonia and France rank globally for corporate income tax (cit) - statutory and targeted small business?
Estonia ranks 4th and France ranks 1st of 9 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

Individual pages

Share, cite or embed this page

Cite this page

Estonia vs France: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/estonia-2/france/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under OECD Terms and Conditions (attribution required); please keep the attribution.

<a href="https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/estonia-2/france/">Estonia vs France: Corporate income tax (CIT) - statutory and targeted small business</a> — Statizoid

About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.