France
3.7/10
194th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 5.1 FiScore points.
| Tax | France | Kuwait | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 15% | +10.0 points |
| Personal income tax top bracket | 0% to 45% | 0% | +45.0 points |
| VAT standard rate | 20% | 0% | +20.0 points |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 15% |