Azores or France: which taxes less?

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

Lighter: Azores, ahead by 1.6 FiScore point.

Tax Azores France Gap
Corporate income tax headline rate 14% 25% −11.0 points
Personal income tax top bracket 0% to 36.2% 0% to 45% −8.8 points
VAT standard rate 18% 20% −2.0 points

Detailed schedules

Corporate income tax

Azores

General regional regime 14%
SMEs: first 50,000 euros of profit 11.9%

France

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