Corporate income tax (CIT) - statutory and targeted small business in France
France: Corporate income tax (CIT) - statutory and targeted small business was 36.13 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in France, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in France stood at 36.13 Percentage of taxable income.
Compared with earlier readings it is up 4.9% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in France peaked at 44.43 Percentage of taxable income in 2017 and was at its lowest, 25.82 Percentage of taxable income, in 2022.
That places France 1st out of 128 countries with data for 2026, putting it in the top 10%.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in France, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 37.77 Percentage of taxable income | — |
| 2001 | 36.43 Percentage of taxable income | -3.5% |
| 2002 | 35.43 Percentage of taxable income | -2.7% |
| 2003 | 35.43 Percentage of taxable income | +0.0% |
| 2004 | 35.43 Percentage of taxable income | +0.0% |
| 2005 | 34.93 Percentage of taxable income | -1.4% |
| 2006 | 34.43 Percentage of taxable income | -1.4% |
| 2007 | 34.43 Percentage of taxable income | +0.0% |
| 2008 | 34.43 Percentage of taxable income | +0.0% |
| 2009 | 34.43 Percentage of taxable income | +0.0% |
| 2010 | 34.43 Percentage of taxable income | +0.0% |
| 2011 | 36.1 Percentage of taxable income | +4.8% |
| 2012 | 36.1 Percentage of taxable income | +0.0% |
| 2013 | 38 Percentage of taxable income | +5.3% |
| 2014 | 38 Percentage of taxable income | +0.0% |
| 2015 | 38 Percentage of taxable income | +0.0% |
| 2016 | 34.43 Percentage of taxable income | -9.4% |
| 2017 | 44.43 Percentage of taxable income | +29.0% |
| 2018 | 34.43 Percentage of taxable income | -22.5% |
| 2019 | 34.43 Percentage of taxable income | +0.0% |
| 2020 | 32.02 Percentage of taxable income | -7.0% |
| 2021 | 28.41 Percentage of taxable income | -11.3% |
| 2022 | 25.82 Percentage of taxable income | -9.1% |
| 2023 | 25.82 Percentage of taxable income | +0.0% |
| 2024 | 25.82 Percentage of taxable income | +0.0% |
| 2025 | 36.13 Percentage of taxable income | +39.9% |
| 2026 | 36.13 Percentage of taxable income | +0.0% |
France compared with similar countries
- France's 36.13 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.7× the median. (60 countries reporting)
- France's 36.13 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.8× the median. (40 countries reporting)
Biggest year-on-year movements
Years where Corporate income tax (CIT) - statutory and targeted small business in France changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2025 | +39.9% | 25.82 Percentage of taxable income | 36.13 Percentage of taxable income |
| 2017 | +29.0% | 34.43 Percentage of taxable income | 44.43 Percentage of taxable income |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 35.32 Percentage of taxable income | 34.43 Percentage of taxable income | 37.77 Percentage of taxable income | 10 |
| 2010s | 36.84 Percentage of taxable income | 34.43 Percentage of taxable income | 44.43 Percentage of taxable income | 10 |
| 2020s | 30.02 Percentage of taxable income | 25.82 Percentage of taxable income | 36.13 Percentage of taxable income | 7 |
Countries ranked near France
- 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Morocco 35 Percentage of taxable income compare
- 2 Netherlands 25.8 Percentage of taxable income compare
- 2 Fiji 25 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 2 Malta 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for France
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.34 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 80.27 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0238 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,168 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 73.03 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 40.29 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0217 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,063 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 51.39 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in France?
- Corporate income tax (cit) - statutory and targeted small business in France was 36.13 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in France?
- The highest recorded value was 44.43 Percentage of taxable income in 2017.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in France?
- The lowest recorded value was 25.82 Percentage of taxable income in 2022.
- How does France rank for corporate income tax (cit) - statutory and targeted small business?
- France ranks 1st out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in France?
- Over the last ten years it is up 4.9%. The long-run trend across the full record is falling.
- Where does this France data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.