French companies subject to corporate income tax (impôt sur les sociétés) pay tax on their profit: at a reduced rate on a first band for qualifying small companies, then at the standard rate.
Knowing the amount in advance helps you plan cash and decide on salary or dividends.
What the simulator calculates
- Corporate income tax due on the result
- The small-company reduced rate
- The effect of the financial year dates (shorter or longer than twelve months)
This official simulator is provided by Urssaf, the French social security agency (mon-entreprise.urssaf.fr). It loads from its website when you start it.
Indicative result, based on the figures entered and the rules known to date. It is no substitute for professional analysis: check your situation with a chartered accountant before deciding.
What next?
The simulator starts from the accounting result. The taxable result may differ: some expenses are not deductible, some income is exempt.
We prepare your annual tax return and calculate the exact tax, instalments included. See French tax compliance
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Already have an accountant? See first how to change accountant, in 3 steps, before booking your meeting.
Frequently asked questions
Does my company qualify for the reduced corporate tax rate in France?
The reduced rate applies, on a first band of profit, to companies with turnover below €10 million, whose share capital is fully paid up and at least 75% held by individuals (or by companies meeting the same conditions).
Is my company in France necessarily subject to corporate tax?
SAS and SARL companies are subject to it by default. Some may elect for income tax under conditions (young companies for up to five years, family SARL). An EURL whose sole shareholder is an individual is subject to income tax unless it elects for corporate tax.
When is corporate income tax paid in France?
Through four quarterly instalments when the previous year’s tax exceeded €3,000, then a balance, due by the 15th day of the fourth month after the year end (15 May for a 31 December year end).
Accounting result and taxable result: what is the difference?
The taxable result starts from the accounting result, adjusted for non-deductible expenses (fines, some lavish expenses…) and exempt income. Tax is calculated on it.
Are the corporate tax simulator results reliable?
The simulator is kept up to date by Urssaf for the years it offers. It gives an estimate from the result you enter: tax adjustments and tax credits are not included.
Corporate tax: does your accountant prepare the tax return and instalments?
Yes, it is the core of our accounting and tax engagement: annual accounts, corporate tax return, instalments and balance of corporate tax. Your accountant anticipates the tax during the year, taking into account your pay and dividends. Get my free meeting and quote
Company already working with an accountant: how do you join us before year-end?
You send your termination letter to your previous firm, respecting the notice period in your engagement letter, and we organise the handover of your file with them. The simplest moment: at year-end. Work out the date of your change