Effective tax rates for expenditure based tax incentives - Corporate in France
France: Effective tax rates for expenditure based tax incentives - Corporate was 8.03 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in France, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in France stood at 8.03 Percentage of taxable income.
That represents a change of up 19.9% on the previous year and down 41.8% over ten years.
That places France 40th out of 50 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in France, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 13.8 Percentage of taxable income | — |
| 2020 | 12.36 Percentage of taxable income | -10.4% |
| 2021 | 9.06 Percentage of taxable income | -26.7% |
| 2022 | 6.7 Percentage of taxable income | -26.0% |
| 2023 | 6.7 Percentage of taxable income | +0.0% |
| 2024 | 6.7 Percentage of taxable income | +0.0% |
| 2025 | 8.03 Percentage of taxable income | +19.9% |
France compared with similar countries
- France's 8.03 Percentage of taxable income is below the median for high income countries, which is 12.71 Percentage of taxable income, 63% of the median. (40 countries reporting)
- France's 8.03 Percentage of taxable income is below the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 79% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 13.8 Percentage of taxable income | 13.8 Percentage of taxable income | 13.8 Percentage of taxable income | 1 |
| 2020s | 8.26 Percentage of taxable income | 6.7 Percentage of taxable income | 12.36 Percentage of taxable income | 6 |
Countries ranked near France
- 37 Thailand 9.19 Percentage of taxable income compare
- 38 Bulgaria 9.15 Percentage of taxable income compare
- 39 Spain 8.41 Percentage of taxable income compare
- 41 Greece 7.76 Percentage of taxable income compare
- 42 Slovenia 7.63 Percentage of taxable income compare
- 43 Czechia 7.4 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 effective tax rates for expenditure based tax incentives - corporate in France?
- Effective tax rates for expenditure based tax incentives - corporate in France was 8.03 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in France?
- The highest recorded value was 13.8 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in France?
- The lowest recorded value was 6.7 Percentage of taxable income in 2022.
- How does France rank for effective tax rates for expenditure based tax incentives - corporate?
- France ranks 40th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in France?
- Over the last ten years it is down 41.8%. 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.