Effective tax rates - Corporate tax statistics — Effective average in France

France: Effective tax rates - Corporate tax statistics — Effective average was 23.4 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
23.4 Percentage of taxable income
Change on year
down 1.9%
World rank
54th
of 99 countries
All-time high
30.34 Percentage of taxable income
in 2019
All-time low
23.4 Percentage of taxable income
in 2025
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in France, 2017–2025

01020302017202120252017: 29.2 Percentage of taxable income2018: 29.8 Percentage of taxable income2019: 30.3 Percentage of taxable income2020: 28.5 Percentage of taxable income2021: 25 Percentage of taxable income2022: 23.7 Percentage of taxable income2023: 24.1 Percentage of taxable income2024: 23.9 Percentage of taxable income2025: 23.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective average in France is 23.4 Percentage of taxable income, measured in 2025. That is the lowest value across all 9 years on record.

Compared with earlier readings it is down 1.9% on the previous year and down 19.8% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in France peaked at 30.34 Percentage of taxable income in 2019 and was at its lowest, 23.4 Percentage of taxable income, in 2025.

France ranks 54th of 99 countries on this measure, in the middle of the range.

Effective tax rates - Corporate tax statistics — Effective average in France, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in France, 2017 to 2025.
Year Percentage of taxable income Change
2017 29.2 Percentage of taxable income
2018 29.83 Percentage of taxable income +2.2%
2019 30.34 Percentage of taxable income +1.7%
2020 28.53 Percentage of taxable income -6.0%
2021 24.96 Percentage of taxable income -12.5%
2022 23.66 Percentage of taxable income -5.2%
2023 24.11 Percentage of taxable income +1.9%
2024 23.86 Percentage of taxable income -1.1%
2025 23.4 Percentage of taxable income -1.9%

Averages by decade

DecadeAverage LowestHighest Years
2010s 29.79 Percentage of taxable income 29.2 Percentage of taxable income 30.34 Percentage of taxable income 3
2020s 24.75 Percentage of taxable income 23.4 Percentage of taxable income 28.53 Percentage of taxable income 6

Countries ranked near France

  1. 51 Sweden 23.76 Percentage of taxable income compare
  2. 52 Argentina 23.73 Percentage of taxable income compare
  3. 53 Ecuador 23.48 Percentage of taxable income compare
  4. 55 Canada 23.39 Percentage of taxable income compare
  5. 56 Netherlands 23.31 Percentage of taxable income compare
  6. 57 South Africa 23.05 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for France

All data for France →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in France?
Effective tax rates - corporate tax statistics — effective average in France was 23.4 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in France?
The highest recorded value was 30.34 Percentage of taxable income in 2019.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in France?
The lowest recorded value was 23.4 Percentage of taxable income in 2025.
How does France rank for effective tax rates - corporate tax statistics — effective average?
France ranks 54th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in France?
Over the last ten years it is down 19.8%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in France. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/france/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.