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Tax rate
Tax rate
Seller "private individual"
| resident in France: | 19% + social security contributions |
| resident in an EU Member country: | 19% + social security contributions |
| resident out of an EU Member country: | 19% + social security contributions |
| resident ETNC*: | 19% + social security contributions |
* ETNC : No-cooperative countries and territories
Seller "French partnership" (art. 8 et 8 ter of French Tax Code)
Partner "private individual"| resident in France: | 19% + social security contributions |
| resident in an EU Member country: | 19% + social security contributions |
| resident out of an EU Member country: | 19% + social security contributions |
| resident ETNC*: | 19% + social security contributions |
Partner "legal entity"
| resident in France: | 19% or IR or Corporate tax |
| resident in an EU Member country: | Corporate tax since 1st march 2010 |
| resident out of an EU Member country: | 33,1/3% |
| resident ETNC*: | 33,1/3% |
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*: | 33,1/3% |
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