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

France: Effective tax rates - Corporate tax statistics — Effective marginal was 17.76 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
17.76 Percentage of taxable income
Change on year
down 4.5%
World rank
70th
of 99 countries
All-time high
25.51 Percentage of taxable income
in 2019
All-time low
15 Percentage of taxable income
in 2021
Years of data
9
2017–2025

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

01020302017202120252017: 23.8 Percentage of taxable income2018: 24.7 Percentage of taxable income2019: 25.5 Percentage of taxable income2020: 23.4 Percentage of taxable income2021: 15 Percentage of taxable income2022: 16.4 Percentage of taxable income2023: 19 Percentage of taxable income2024: 18.6 Percentage of taxable income2025: 17.8 Percentage of taxable income

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

Analysis

In 2025, effective tax rates - corporate tax statistics — effective marginal in France stood at 17.76 Percentage of taxable income.

The figure is down 4.5% on the previous year and down 25.4% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in France peaked at 25.51 Percentage of taxable income in 2019 and was at its lowest, 15 Percentage of taxable income, in 2021.

France ranks 70th of 99 countries on this measure, in the middle of the range.

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

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in France, 2017 to 2025.
Year Percentage of taxable income Change
2017 23.81 Percentage of taxable income
2018 24.74 Percentage of taxable income +3.9%
2019 25.51 Percentage of taxable income +3.1%
2020 23.4 Percentage of taxable income -8.3%
2021 15 Percentage of taxable income -35.9%
2022 16.38 Percentage of taxable income +9.2%
2023 18.96 Percentage of taxable income +15.7%
2024 18.59 Percentage of taxable income -2.0%
2025 17.76 Percentage of taxable income -4.5%

Averages by decade

DecadeAverage LowestHighest Years
2010s 24.69 Percentage of taxable income 23.81 Percentage of taxable income 25.51 Percentage of taxable income 3
2020s 18.35 Percentage of taxable income 15 Percentage of taxable income 23.4 Percentage of taxable income 6

Countries ranked near France

  1. 67 Slovenia 19.34 Percentage of taxable income compare
  2. 68 Panama 19.3 Percentage of taxable income compare
  3. 69 Canada 18.03 Percentage of taxable income compare
  4. 71 Paraguay 17.05 Percentage of taxable income compare
  5. 72 Lithuania 17.02 Percentage of taxable income compare
  6. 73 Thailand 16.18 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 marginal in France?
Effective tax rates - corporate tax statistics — effective marginal in France was 17.76 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 marginal recorded in France?
The highest recorded value was 25.51 Percentage of taxable income in 2019.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in France?
The lowest recorded value was 15 Percentage of taxable income in 2021.
How does France rank for effective tax rates - corporate tax statistics — effective marginal?
France ranks 70th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in France?
Over the last ten years it is down 25.4%. 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 marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in France. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 13 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/france/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal 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, 936 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.