🇫🇷 法国税率 · France Tax Rates
FR · 欧洲 · Europe
France corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25.8% — Standard rate including social contributions
- 个人所得税 Personal Income Tax: 0-45% — Progressive rates with various brackets
- 增值税 / 商品服务税 VAT / GST: 20% — Standard VAT rate on goods and services
- 进口税 / 关税 Import Duties / Customs: Varies — EU common external tariff applies
- 预扣税 Withholding Tax: 0-30% — On dividends, interest, royalties; varies
- 资本利得税 Capital Gains Tax: 19% + social charges — Plus 17.2% social contributions
- 财产税 / 房产税 Property Tax: Varies — Taxe foncière and taxe d'habitation apply
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0-60% — Progressive rates based on relationship
- 印花税 Stamp Duty: 5.09% — On property transfers
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, energy products
- 社会保障税 Social Security Tax: 45% — Employer and employee contributions combined
- 其他税种 Other Taxes: Varies — CFE and CVAE local business taxes