France

France's Rankings
CategoryRankScore
Overall Rank3642.69
Corporate Taxes3538.86
Individual Taxes3549.21
Consumption Taxes2166.39
Property Taxes3630.54
International Tax Rules2466.96

France ranks 36th overall on the 2019 International Tax Competitiveness Index, the same as in 2018, and for the sixth consecutive year.


Strengths

  • 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.

Weaknesses

  • 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.

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