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

France
36.13 Percentage of taxable income
in 2026
Korea
27.5 Percentage of taxable income
in 2026
France rank
1st
Korea rank
1st

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

  • France
  • Korea
010203040200020132026

How they compare

France currently reports 36.13 Percentage of taxable income against 27.5 Percentage of taxable income in Korea, a difference of 8.63 Percentage of taxable income.

That makes France's figure about 1.3 times Korea's.

The two have swapped places 2 times across 27 shared years of data; in 2000 it was France ahead.

France ranks 1st and Korea ranks 1st of 128 countries.

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

Head to head by decade

Decade France Korea Difference Ahead
2000s 35.32 Percentage of taxable income 28.49 Percentage of taxable income 6.83 Percentage of taxable income France
2010s 36.84 Percentage of taxable income 24.86 Percentage of taxable income 11.98 Percentage of taxable income France
2020s 30.02 Percentage of taxable income 27.03 Percentage of taxable income 3 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, France or Korea?
France, at 36.13 Percentage of taxable income against 27.5 Percentage of taxable income in Korea as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between France and Korea?
8.63 Percentage of taxable income, with France ahead.
How many years of comparable data are there for France and Korea?
27 years are reported by both, from 2000 to 2026.
How do France and Korea rank globally for corporate income tax (cit) - statutory and targeted small business?
France ranks 1st and Korea ranks 1st of 128 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.

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France vs Korea: 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/france/korea/

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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.