# How is corporate tax (IS) calculated in France?

Last updated: 27 October 2026
Country: France
Category: tax

**Quick answer:** IS is 25%. A small company pays 15% on the first EUR 42,500 of profit if turnover is up to EUR 10 million, capital is fully paid up and individuals hold at least 75%.

## Detailed explanation

## The rate

The ceiling is pro-rated for an exercice that is not 12 months. The 3.3% contribution sociale applies only above EUR 763,000 of IS.

## Payment

Four acomptes on 15 March, 15 June, 15 September and 15 December, when last year's IS exceeded EUR 3,000, none in the first exercice. The solde is due with form 2572 by the 15th of the fourth month after year-end.

## Example

EUR 60,000 of profit: EUR 6,375 plus EUR 4,375 gives EUR 10,750.

## The return

The return is the 2065 with its liasse: the 2033 tables up to EUR 945,000 of goods turnover or EUR 286,000 of services turnover, and tables 2050 to 2059 above. Filing is electronic and compulsory. A company at the réel simplifié can file itself, and one at the réel normal goes through EDI.

## How Finn helps

Finn works out the IS from your ledger, sets the four acompte dates and the solde, and tells you plainly when the 15% rate cannot be confirmed from what she knows about the shareholders.

Source: https://entreprendre.service-public.gouv.fr/vosdroits/F23575

## Real-world examples

### Eight-and-a-half month first year

The EUR 42,500 ceiling is pro-rated to the length of the exercice.

## Common mistakes to avoid

- Applying 15% without checking that individuals hold at least 75% of the capital
- Forgetting the solde

## Frequently asked questions

### Who files the 2065?

The company in its espace professionnel at the réel simplifié, or its expert-comptable by EDI.

## Practical tips

- Check the 75% condition when investors join

## Related questions

- [What is the PFU flat tax on dividends in France?](https://accounts-os.com/fr/questions/what-is-the-pfu-flat-tax-on-dividends-in-france)