France
3.7/10
193rd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 4.8 FiScore points.
| Tax | France | Oman | 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% | 5% | +15.0 points |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |