TAX TABLES

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CORPORATION TAX (on profit)

Standard rate
28% for SMEs up to 75 000 € of profit
Reduces rate
If turnover / CA < 7.63 Millions €
If shareholders are individuals at 75% minimum
15% up to 38 120 € of profit
28% from 38 120 € to 75 000 € of profit
33.3% if profit > 75 000 €

*Business support: corporate tax is reduced since 2017 The 28% rate will be extended to all profits of all businesses by 2020.

INCOME TAX 2017 (on income 2016)

The method of calculation includes the number of individuals in the family (Quotien Familial) and may diminish rates greatly. Many specific expenses can also be deducted : renovation, homecare, nannies...

TI = Taxable Income 2017

TI < 9 710 € 0%
9 710 < TI < 26 818 € 14%
26 818 < TI < 71 898 € 30%
71 898 < TI < 152 260 € 41%
TI > 152 260 € 45%

From the 1st January 2018, the French income taw for residents will be deducted through a PAYE scheme.

TAXES BASED ON WAGES

Apprenticeship tax 2017 :
BS *0.68% (or 0,44 % in Alsace-Moselle, Haut-Rhin & Bas-Rhin)
CSA - added contribution due from more than 250 employees: variable between 0.05% and 0.6%.
Deadline for the payment: 28 February of each year.

Taxe Formation Professionnelle Continue (FPC) 2017:
BS*0.55% up to 10 employees
BS*1% from 10 employees for standard companies and 1.3% for temporary employment agencies.

Thanks to FPC tax, you can obtain a refund on your training costs - OPCA
*Basé sur la masse salariale annuelle brute (BS)

TAX ON COMPANY CAR

TVS / TAX
(in Euros)
in grams per kilometer. Attention different rates if company car possessed before 2006
New tax from 2016 Based on the year of release
- 51 à 100 g/km : 2 €
- 101 à 120 g/km : 4 €
- 121 à 140 g/km : 5,5 €**
- 141 à 160 g/km : 11,5 €
- 161 à 200 g/km : 18 €
- 201 à 250 g/km : 21,5 €
- 251 g/km et plus : 27 €
Essence Diesel
- Up to 1.01.1997 70 € 600 €
- 1997 to 2000 45 € 400 €
- 2001 to 2005 45 € 300 €
- 2006 to 2010 45 € 100 €
- From 2011 20 € 40 €

**Example if the carbon emisson rate is 120 => TVS = 120*5.5 = 660 euros due

VALUE ADDED TAX

2017
Standard rate 20%
Intermediate rate 10%
Reduced rate 5.5%

Returns to be filed quaterly or monthly

Please check VAT scheme applicable: debit or cash basis.

VAT registration number : FR XX  + Company number (9 figures)

SHAREHOLDERS CURRENT ACCOUNT

Interest rates deductible (gross / year)
1.93% (for exercise closed on 31st March 2017)

CFE - COMPANY REAL ESTATE CONTRIBUTION

The CFE is based on the rental value of the property owned, rented or even domiciliation. The return has to be filed by the 3rd of May of the current year and payment is due by the 15th of December once Tax notice received including amount due. Amount may vary from one Town to another.
=> For a turnover up to 10 000€, the minimum base (CFE due in 2017 for 2016) is between 214€ and 510€.

CVAE - COMPANY VALUE ADDED CONTRIBUTION

CVAE is due only by companies having a turnover > 500 000€ (exl.Taxes). However, all enterprises with a turnover of more than 152 500€ must report the value added and the number of employees to determine the tax base, even if they are not liable for the CVAE. The CVAE is calculated according to the added value produced: (value added x effective tax rate) + [(value added x effective tax rate) x 1%].The return has to be filed by the 3rd of May of the current year and payment is divided into two instalments 15th of June and 15th of September.

Télécharger ces informations au format PDF 2017