France Corporate Tax Calculator (Impôt sur les Sociétés 2026)

France charges impôt sur les sociétés at 25%, with a reduced rate of 15% on the first €42,500 of profit for companies that meet three conditions at once:

• turnover below €10 million
• capital fully paid up
• at least 75% held by natural persons

All three must hold. Two of them cannot be inferred from a profit figure, which is why this calculator asks you to confirm eligibility rather than guessing from the numbers.

The relief is a fixed-size benefit. Because it applies to a capped band at a ten-point discount, it is worth €42,500 × 10% = €4,250 and no more. That is substantial for a company earning €100,000 and immaterial for one earning €5 million.

where the 15% band applies only if all three eligibility conditions are met. Where they are not, the whole profit is charged at 25%.

The effective rate therefore starts at 15% for a profit entirely within the band and rises asymptotically toward 25% as profit grows, without ever reaching it for an eligible company.

€100,000 taxable profit, eligible:

• First €42,500 at 15% = €6,375
• Remaining €57,500 at 25% = €14,375
• Total: €20,750, an effective rate of 20.75%
• Profit after tax: €79,250

The same profit, not eligible: €100,000 × 25% = €25,000. The difference of €4,250 is exactly what the reduced band is worth.

€42,500 profit, eligible: entirely within the band, so €6,375 at an effective rate of exactly 15.00%.

€5,000,000 profit, eligible: the saving is still exactly €4,250, now a rounding error against a €1.25 million bill. The relief is designed for small companies and behaves accordingly.

• Verifying eligibility. Turnover, paid-up capital and the 75% natural-person shareholding test are taken as confirmed by you. Only the first is even loosely related to profit.
• The group turnover test. For companies belonging to a group, the €10 million threshold is assessed on a basis that the reduced rate guidance has revised, so a small subsidiary of a large group may not qualify.
• Determining taxable profit. Amortisation, provisions, non-deductible charges and interest deductibility limits all sit upstream of the figure entered here.
• The contribution sociale sur les bénéfices, an additional charge on larger companies.
• CVAE and other production taxes, which are separate from IS.
• Crédit d'impôt recherche (CIR) and other credits, which reduce the final liability substantially for companies that qualify.
• Intégration fiscale, under which a group is taxed on a consolidated result.
• Report en avant and report en arrière of losses, including the carry-back mechanism.
• Acomptes, the quarterly instalments paid during the year.
• Pillar Two top-up tax for very large groups.

• Assuming eligibility follows from small profits. It follows from turnover, capital and shareholding. A company with a tiny profit but €20 million of turnover pays 25% on everything.
• Overstating what the reduced rate is worth. It is capped at €4,250. Business plans that model 15% across a whole profit substantially understate the tax.
• Missing the 75% natural-person test. A company owned through another company can fail this even if it is small by every other measure, and the shareholding is the condition most often overlooked.
• Forgetting the group turnover rule. Belonging to a group changes how the €10 million threshold is measured.
• Treating IS as the whole corporate burden. The contribution sociale sur les bénéfices and production taxes sit outside it.
• Ignoring the CIR. For research-intensive companies the research credit can dwarf the reduced-rate band.

• economie.gouv.fr: "L'impôt sur les sociétés, comment ça marche?" -- standard rate 25%, reduced rate 15% on the first €42,500, and the three eligibility conditions
• impots.gouv.fr: "Taux réduit d'impôt sur les sociétés: le critère du chiffre d'affaires revu pour les entreprises appartenant à des groupes"
• All figures verified on 30 August 2026