Antigua and Barbuda or France: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Antigua and Barbuda, ahead by 3.3 FiScore points.

Tax Antigua and Barbuda France Gap
Corporate income tax headline rate 25% 25% Same rate
Personal income tax top bracket 0% 0% to 45% −45.0 points
VAT standard rate 15% 20% −5.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%