Western Europe · Europe
France
France is a Western Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 25%.
Impuesto de Sociedades
25%
IRPF
49%
Ganancias de Capital
30%
IVA / GST
20%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in France is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
Income tax 11–45% plus 17.2% social charges on investment income. Prélèvement forfaitaire unique (PFU) 30% flat on dividends and capital gains. SMEs: 15% CIT on first €42,500. Talent Passport for skilled workers. Top effective rate ~49% including social charges.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in France can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
France is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, France ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 54/100). It offers a reasonable proposition for high net worth individual (score: 50/100). It scores lower for digital nomad and freelancer, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in France
No listed providers yet for France.
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