Tax and compliance for businesses in France, an overview

Snapshot

A business in France is identified by a SIREN and SIRET, may need to register for TVA, and pays tax on profits, most often corporate income tax. Your bank account sits underneath all of this as the record of money in and out, so clean separation of business and personal money makes compliance easier.

Business identifiers: SIREN of nine digits and SIRET of fourteen digits. As of 14 April 2026.
Standard TVA rate: 20 percent, with reduced rates of 10, 5.5 and 2.1 percent. As of 14 April 2026.
Standard corporate tax: 25 percent impot sur les societes. As of 14 April 2026.
Filing: Electronic filing through impots.gouv.fr or an accountant

Fees and features as of 14 April 2026Last reviewed 14 April 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

A French business is identified by its SIREN, a nine digit number for the company, and its SIRET, a fourteen digit number for each establishment. Depending on activity and turnover it may register for TVA, the French value added tax, with a standard rate of 20 percent. Companies generally pay the impot sur les societes, the corporate income tax, at a standard rate of 25 percent, while some smaller companies access a reduced rate on a band of profit. Filing is electronic. None of this is tax advice, and the rules vary by structure and activity, so confirm your own position with the tax authority or a qualified accountant.

How business tax and compliance fit together in France

When a business is registered in France it receives a SIREN, a nine digit number that stays with the company for its life, and a SIRET for each establishment, which is the SIREN followed by a five digit code for the location. These numbers appear on invoices and official documents and link the company to the tax and social systems. Compliance then runs through periodic filings, value added tax where it applies, and an annual tax on profits. As of 14 April 2026.

TVA, the value added tax

The standard rate of TVA is 20 percent, with reduced rates of 10 percent, 5.5 percent and 2.1 percent for certain goods and services. Whether and when a business must charge TVA depends on its activity and turnover, and some small businesses fall under a franchise scheme that exempts them up to a threshold. Registered businesses generally file TVA returns and pay any balance to the tax authority on a set cycle. Confirm the thresholds and the cycle that apply to you. As of 14 April 2026.

Tax on profits

Most companies pay the impot sur les societes, the corporate income tax, at a standard rate of 25 percent since 2022, and eligible smaller companies can access a reduced rate on a band of profit. Large companies can face additional contributions in some years. Some structures are instead taxed in the hands of their owners under the income tax rules. Returns are filed electronically through the impots.gouv.fr portal or by an accountant, with the fiscal package that sets out the accounts. As of 14 April 2026.

What to keep in order

These items keep French business compliance manageable, as of 14 April 2026. Verify with the authority or your accountant

Your SIREN and SIRET on invoices and records, and your TVA position confirmed for your activity and turnover.
A bank account in the business name that keeps company money separate from personal money for clean bookkeeping.
A filing calendar for TVA returns and the annual profit tax, handled through impots.gouv.fr or an accountant.

How to approach compliance

Confirm your SIREN and SIRET and whether your activity requires TVA registration.
Set up a business account and bookkeeping that separate company money and capture every transaction.
Agree a filing calendar with an accountant or the tax authority and keep records ready for each deadline.

Compare business accounts available in France

These providers accept business customers in France. Fees and eligibility shown as of 14 April 2026. Confirm current terms with the provider before applying.

Compare business accounts →

Questions about tax and compliance in France

What are SIREN and SIRET numbers in France?

A SIREN is a nine digit number that identifies a registered business and stays the same for the life of the company. A SIRET is a fourteen digit number that identifies a specific establishment, made up of the SIREN plus a five digit code for the location. Both are issued through the French registration system. As of 14 April 2026. Verify with the authority or your accountant.

What is the standard VAT rate in France?

The standard rate of TVA, the French value added tax, is 20 percent, with reduced rates of 10 percent, 5.5 percent and 2.1 percent for certain goods and services. Registration thresholds and rules vary by activity, so confirm your position with the tax authority or an accountant. As of 14 April 2026.

What is the corporate tax rate in France?

The standard rate of corporate income tax, the impot sur les societes, has been 25 percent since 2022, and a reduced rate can apply to a band of profit for eligible smaller companies. Additional contributions can apply to large companies. Confirm the rates that apply to your business with the tax authority or an accountant. As of 14 April 2026.

Does a French business need a dedicated bank account?

Keeping business and personal money separate makes bookkeeping and tax reporting far simpler, and a registered company is generally expected to hold an account in its own name. Some small structures have lighter requirements. Confirm the rule for your structure with the authority or an accountant. As of 14 April 2026.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 14 April 2026. Confirm current terms with the provider before applying.

Tax and compliance in France