Cyprus or France: which taxes less?

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

Lighter: Cyprus, ahead by 1.5 FiScore point.

Tax Cyprus France Gap
Corporate income tax headline rate 15% 25% −10.0 points
Personal income tax top bracket 0% to 35% 0% to 45% −10.0 points
VAT standard rate 19% 20% −1.0 points

Detailed schedules

Corporate income tax

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%

France

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