Jurisdiction packs · FR
France
Pack fr@2026.1.1, EUR, locale fr-FR. Impôt sur le revenu (barème), Impôt sur les sociétés, TVA standard rate are covered by live schedules; abattement de 10%, décote and plafonnement du quotient familial, prélèvements sociaux, cvae are outside the core and are named so they are not mistaken for coverage.
Parameters88 in force on 2026-10-30
Schedules2income_tax, corporate_tax
Golden checks3statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| Impôt sur le revenu, barème progressiffr.income_tax@1.0.0 | individual | income, parts | per_part, tax | 4 | Barème 2026 applied to 2025 income |
| Impôt sur les sociétésfr.corporate_tax@1.0.0 | business, institution | profit, sme | reduced_base, normal_base, tax | 0 | SME: turnover ≤ €10m and capital held ≥ 75% by individuals |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| Barème: 0% up to (per part)FR.IR.T1 | €11,600.00 | 1 Jan 2026 → | enacted | service-public.fr: barème 2026 (revenus 2025) ↗ | 2026-10-30 |
| Barème: 11% up to (per part)FR.IR.T2 | €29,579.00 | 1 Jan 2026 → | enacted | service-public.fr: barème 2026 (revenus 2025) ↗ | 2026-10-30 |
| Barème: 30% up to (per part)FR.IR.T3 | €84,577.00 | 1 Jan 2026 → | enacted | service-public.fr: barème 2026 (revenus 2025) ↗ | 2026-10-30 |
| Barème: 41% up to (per part)FR.IR.T4 | €181,917.00 | 1 Jan 2026 → | enacted | service-public.fr: barème 2026 (revenus 2025) ↗ | 2026-10-30 |
| Impôt sur les sociétés, taux réduit PMEFR.IS.REDUCED | 15% | 1 Jan 2026 → | enacted | entreprendre.service-public.fr: IS ↗ | 2026-10-30 |
| Taux réduit ceilingFR.IS.REDUCED_CEILING | €42,500.00 | 1 Jan 2026 → | enacted | entreprendre.service-public.fr: IS ↗ | 2026-10-30 |
| Impôt sur les sociétés, taux normalFR.IS.STD | 25% | 1 Jan 2026 → | enacted | entreprendre.service-public.fr: IS ↗ | 2026-10-30 |
| TVA taux normalFR.TVA.STD | 20% | 1 Jan 2026 → | enacted | entreprendre.service-public.fr: TVA ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| Impôt on €40,000 for one partFR.FR-1 · France | 11% × 17,979 + 30% × 10,421 | 5,103.99 |
| Two parts halve the per-part income (€40,000, 2 parts)FR.FR-2 · France | 2 × 11% × (20,000 − 11,600) | 1,848 |
| IS on €100,000 for an eligible SMEFR.FR-3 · France | 15% × 42,500 + 25% × 57,500 | 20,750 |
Sources
service-public.fr: barème 2026 (revenus 2025) ↗entreprendre.service-public.fr: IS ↗entreprendre.service-public.fr: TVA ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →