France
3.7/10
193rd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: France, ahead by 0.3 FiScore point.
| Tax | France | Slovenia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 22% | +3.0 points |
| Personal income tax top bracket | 0% to 45% | 16% to 50% | −5.0 points |
| VAT standard rate | 20% | 22% | −2.0 points |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
Slovenia
n/a