France
3.7/10
193rd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: United States, ahead by 1.4 FiScore point.
3.7/10
193rd of 217
5.1/10
112th of 217
| Tax | France | United States | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 21% | +4.0 points |
| Personal income tax top bracket | 0% to 45% | 10% to 37% | +8.0 points |
| VAT standard rate | 20% | 11.73% | +8.3 points |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
United States
| Federal tax | 21% |
| State tax 0% to over 9% depending on the state | n/a |