TAX TABLES

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CORPORATION TAX (on profit)

Standard rate
28% for SMEs up to 500 000 € of profit
Reduces rate
If turnover / CAHT < 7.63 Millions €
If shareholders are individuals at 75% minimum
15% up to 38 120 € of profit
28% from 38 120 € to 500 000 € of profit
33.3% if profit > 500 000 €

*Business support:
The 28% rate will be extended to all profits of all businesses by 2020 and 26.5% in 2021.

INCOME TAX 2019 (on income 2018)

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 2018

TI < 9 964 € 0%
9 964 < TI < 27 519 € 14%
27 519 < TI < 73 779 € 30%
73 779 < TI < 156 244 € 41%
TI > 156 244 € 45%

Since 1st January 2019, the French income tax for all residents is deducted through the PAYE scheme.

TAXES BASED ON WAGES

Apprenticeship tax 2019 :
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) 2019:
BS*0.55% up to 10 employees
BS*1% from 10 employees for standard companies and 1.3% for temporary employment agencies.

*Based on annual gross salary of all employees (BS)

Réforme: Contribution unique à la formation professionnelle et à l'alternance

Depuis le 1er janvier 2019, la contribution à la formation professionnelle et la taxe d'apprentissage sont rassemblées dans la contribution unique à la formation professionnelle et à l'alternance. En pratique, les 2 taxes conservent globalement les mêmes caractéristiques. L'Urssaf collectera la taxe unique à partir de janvier 2021.

TAX ON COMPANY CAR

Barème TVS 2018 en fonction du taux d'émission de CO2
**Example if the carbon emisson rate is 120 => TVS = 120*4.5 = 540 euros due

TVS / TAX
(in Euros)
in grams per kilometer. Attention different rates if company car possessed before 2006
(*) Sauf exoneration pour les véhicules hybrides
Surcharge on "atmospheric pollutants" based on the year of the car released
- 21 à 60 g/km : 1 € (*)
- 61 à 100 g/km : 2 € (*)
- 101 à 120 g/km : 4,5 €
- 121 à 140 g/km : 6,5 €**
- 141 à 160 g/km : 13 €
- 161 à 200 g/km : 19,5 €
- 201 à 250 g/km : 23,5 €
- 251 g/km et plus : 29 €
Essence Diesel
- Up to 31.12.2000 70 € 600 €
- 2001 to 2005 45 € 400 €
- 2006 to 2010 45 € 300 €
- 2011 to 2014 45 € 100 €
- From 2015 20 € 40 €

VALUE ADDED TAX (TVA)

2019
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)
1.44% (for exercise closed on the 28 February 2019)

INCOME TAX NON RESIDENTS

To be deducted directly on payslip
Rate based on 2018 incomes.

TI < 1237 € / month 0%
1237 € < TI < 3587€ / month 12%
TI > 3587 € / month 20%

Only applicable for taxable income earned in France. Please refer to bilateral tax agreements for more details.

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 2018 for 2017) is between 216€ and 514€.

A noter: depuis 2019, les entreprises réalisant un chiffre d'affaires inférieur à 5 000 € sont exonérées de CFE.

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.

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