How does corporate tax work in France for a new company or French subsidiary?

Question

I need the practical France answer, not a one-line rate quote. Please explain the 25% headline rate, when the 15% reduced rate can still matter, and what a founder or foreign-owned group should check before assuming only one tax question is in play.

TaxGuided · Accepted Answer

France's normal impôt sur les sociétés rate is 25%. That is the number most people remember, and it is the right starting point. But the official corporate-tax page also keeps the reduced 15% rate in view for the first EUR42,500 of profit where the company meets the SME conditions. In practice, that means the first founder conversation should not be, "is France 25% or 15%?" It should be, "does the company qualify for any reduced slice, and what entity is actually earning the French profit?"

Tha

How does corporate tax work in France for a new company or French subsidiary?

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