Estonia or France: which taxes less?

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

Lighter: Estonia, ahead by 1.7 FiScore point.

Tax Estonia France Gap
Corporate income tax headline rate 22% 25% −3.0 points
Personal income tax top bracket 22% 0% to 45% −23.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

France

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