France
3.7/10
195th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Saudi Arabia, ahead by 3.7 FiScore points.
3.7/10
195th of 217
7.4/10
37th of 217
| Tax | France | Saudi Arabia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 20% | +5.0 points |
| Personal income tax top bracket | 0% to 45% | 0% | +45.0 points |
| VAT standard rate | 20% | 15% | +5.0 points |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
Saudi Arabia
| Share of profit for foreign partners | 20% |
| Share for Saudi or Gulf partners zakat, based on equity | 2.5% |
| Oil and gas up to 85% depending on concession | n/a |