France or U.S. Virgin Islands: which taxes less?

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

Lighter: U.S. Virgin Islands, ahead by 0.7 FiScore point.

Tax France U.S. Virgin Islands Gap
Corporate income tax headline rate 25% 21% to 23.1% +1.9 points
Personal income tax top bracket 0% to 45% 10% to 37% +8.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

France

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

U.S. Virgin Islands

n/a

See the France page See the U.S. Virgin Islands page