Corporate tax in France, explained against the Direction generale des Finances publiques (DGFiP): the headline rate, how taxable profit is calculated
What a company owes in France depends on how its tax authority defines profit, residence and reliefs.
Since 2023 company formalities are filed through a single online window (guichet unique), and accounting and legal work are reserved to regulated professionals. Tax here is administered by the Direction generale des Finances publiques (DGFiP), and the guides below walk through the headline rate, how taxable profit is calculated, filing and payment deadlines, and the reliefs a small company can claim for France specifically.
