France

France's Rankings
CategoryRankScore
Overall Rank3548.69
Corporate Taxes3444.05
Individual Taxes3737.79
Consumption Taxes2164.93
Property Taxes3438.43
Crossborder Taxes1380.73

France ranks 35th overall on the 2021 International Tax Competitiveness Index, the same as in 2020.


Strengths

  • France has above-average cost recovery provisions for investments in machinery, buildings, and intangibles.
  • Corporate and consumption taxes have a relatively low compliance burden.
  • France has a broad tax treaty network, with 122 countries.

Weaknesses

  • France has multiple distortionary property taxes with separate levies on estates, bank assets, financial transactions, and a wealth tax on real estate.
  • The tax burden on labor of 46.6 percent is among the highest for OECD countries.
  • A reduced 10 percent tax rate applies to income derived from IP rights through a so-called patent box.

Learn more about the tax system in France

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