Copyright Accrediteco - http://www.accrediteco.fr
 
 

Tax rate

 

  • Seller "private individual

    • resident in France :

    19 % + social security contributions

    resident in an EU Member country :

    19%

    resident out of an EU Member country :

    33,1/3%

    resident ETNC*  :

    50%
    *ETNC : No-cooperative countries and territories

     

     

  • Seller "French partnership" (art. 8 et 8 ter CGI)

    • Partner "private individual"

    		  

    resident in France :

    19 % + social security contributions

    resident in an EU Member country :

    19 %

    resident out of an EU Member country :

    33,1/3 %

    resident ETNC* :

    50 %

    Partner "legal entity"

    		  

    resident in France :

    19 % or IR or IS

    resident in an EU Member country :

    Corporate tax since 1st march 2010

    resident out of an EU Member country :

    33,1/3 %

    resident ETNC :

    50 %
  • Seller "foreign partnership"

    • Contact us


  • Other legal entities

    • resident in France :

    IS

    resident in an EU Member country +
    Iceland and Norway :

    Corporate tax since 1st march 2010

    resident out of a EU Member country :

    33,1/3%

    resident ETNC* :

    50%

  • Professional sellers

    • resident in France :

    33,1/3%

    resident in an ETNC* :

    50%