|International Tax Rules||24||66.96|
France ranks 36th overall on the 2019 International Tax Competitiveness Index, the same as in 2018, and for the sixth consecutive year.
- France has above-average cost recovery provisions for investments in machinery, buildings, and intangibles.
- Corporate and consumption taxes have a relatively low compliance burden.
- France has a broad tax treaty network, with 122 countries.
- France has multiple distortionary property taxes with separate levies on net real estate wealth, estates, assets, and financial transactions.
- The tax burden on labor of 47.6 percent is among the highest for OECD countries.
- At 34.4 percent, France has the highest corporate income tax rate among OECD countries.