Tax system

French tax rules are traditionally designed to encourage investment by companies, regional development and international expansion.

The tax rules for groups also show France's commitment to fair tax treatment.

France has signed tax conventions with over a hundred countries and offers foreign investors a high level of protection against double taxation.

• Corporate income tax
• Repatriation of profits
• VAT and customs duty
• Local taxes
• investment tax incentives
• Special provisions for headquarters and logistics centres

Corporate taxes in France

Source: French Agency for International Investments