France Corporate Tax Rate (2026)
France's Corporate Tax Rate: 36.1 % combined statutory rate in 2026, unchanged YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 36.1 | unchanged |
| 2025 | 36.1 | +10.3pp |
| 2024 | 25.8 | unchanged |
| 2023 | 25.8 | unchanged |
| 2022 | 25.8 | -2.6pp |
| 2021 | 28.4 | -3.6pp |
| 2020 | 32 | -2.4pp |
| 2019 | 34.4 | unchanged |
| 2018 | 34.4 | -10pp |
| 2017 | 44.4 | +10pp |
| 2016 | 34.4 | -3.6pp |
| 2015 | 38 | unchanged |
| 2014 | 38 | unchanged |
| 2013 | 38 | +1.9pp |
| 2012 | 36.1 | unchanged |
| 2011 | 36.1 | +1.7pp |
| 2010 | 34.4 | unchanged |
| 2009 | 34.4 | unchanged |
| 2008 | 34.4 | unchanged |
| 2007 | 34.4 | unchanged |
About this Dataset
France recorded 36.1 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 25.8 % combined statutory rate in 2024 to 44.4 % combined statutory rate in 2017.
This page tracks the combined statutory corporate income tax rate in France — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.