{
  "table": "corporate-tax-calculator-rates",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Corporate tax: French impôt sur les sociétés and UK Corporation Tax, rates and limits",
  "doc": "Rule table read by the corporate-tax-calculator handler (ctx.data['corporate-tax-calculator-rates']). Rates are percentage points (25 means 25 %); amounts are in the country's currency for a 12-month period. France: the normal rate, the SME reduced rate and its profit ceiling (per 12 months), the turnover limit for the reduced rate (at most, turnover brought to 12 months), the social contribution on corporation tax (rate, allowance per 12 months, turnover below which a company whose capital meets the holding condition is exempt), the capital holding share both conditions require, and the turnover from which the exceptional contribution of large companies may be due (only used to warn: it is not computed). United Kingdom: the main rate, the small profits rate, the Marginal Relief lower and upper limits (12-month period, no associated company) and the standard fraction, identical for the financial years starting 1 April 2023, 2024, 2025 and 2026, and the longest accounting period. Table-level valid_from/valid_until bound the period during which this version may be relied on; after valid_until it must be reviewed again (French finance laws usually take effect on 1 January; the UK financial year 2027 starts on 1 April 2027). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (BOFiP version date, GOV.UK update date or HMRC manual date), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "tax": {
        "fr-FR": "Impôt sur les sociétés (IS)",
        "en-GB": "French corporate income tax (impôt sur les sociétés)"
      },
      "scope": {
        "fr-FR": "Sociétés soumises à l’IS en France, sur leur résultat fiscal imposable au taux normal. Ne sont pas calculés : la contribution exceptionnelle des grandes entreprises, les plus-values à long terme et les autres taux particuliers, les crédits d’impôt et les acomptes.",
        "en-GB": "Companies liable to French corporate income tax, on their taxable profit at the normal rate. Not computed: the exceptional contribution of large companies, long-term capital gains and other special rates, tax credits and instalments."
      },
      "period": {
        "rule": "A financial year of a length other than 12 months counts its whole months, plus its remaining days divided by 30 (BOI-IS-LIQ-20-20 § 50); the profit ceiling and the social contribution allowance are multiplied by months / 12, turnover by 12 / months.",
        "source_url": "https://bofip.impots.gouv.fr/bofip/2065-PGP.html/identifiant=BOI-IS-LIQ-20-20-20230621",
        "source_date": "2023-06-21",
        "retrieved": "2026-11-11"
      },
      "values": {
        "normal_rate": {
          "value": 25,
          "unit": "percent",
          "rule": "Normal rate of corporation tax for financial years opened from 1 January 2022 (CGI art. 219, I).",
          "source_url": "https://bofip.impots.gouv.fr/bofip/2066-PGP.html/identifiant=BOI-IS-LIQ-10-20200610",
          "source_date": "2020-06-10",
          "retrieved": "2026-11-11",
          "valid_from": "2022-01-01",
          "valid_until": null
        },
        "reduced_rate": {
          "value": 15,
          "unit": "percent",
          "rule": "Reduced rate for SMEs on the profit up to the ceiling (CGI art. 219, I, b).",
          "source_url": "https://bofip.impots.gouv.fr/bofip/2065-PGP.html/identifiant=BOI-IS-LIQ-20-20-20230621",
          "source_date": "2023-06-21",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        "reduced_rate_ceiling": {
          "value": 42500,
          "unit": "EUR per 12 months",
          "rule": "Profit taxed at the reduced rate, per period of twelve months, for financial years closed from 31 December 2022; adjusted pro rata temporis for another length.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/2065-PGP.html/identifiant=BOI-IS-LIQ-20-20-20230621",
          "source_date": "2023-06-21",
          "retrieved": "2026-11-11",
          "valid_from": "2022-12-31",
          "valid_until": null
        },
        "reduced_rate_turnover_limit": {
          "value": 10000000,
          "unit": "EUR per 12 months",
          "comparison": "at most",
          "rule": "Turnover excluding VAT of the financial year, brought to 12 months, at most 10 000 000 € for financial years opened from 1 January 2021.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/2062-PGP.html/identifiant=BOI-IS-LIQ-20-10-20230621",
          "source_date": "2023-06-21",
          "retrieved": "2026-11-11",
          "valid_from": "2021-01-01",
          "valid_until": null
        },
        "capital_holding_share": {
          "value": 75,
          "unit": "percent",
          "rule": "Capital fully paid up and held continuously, for at least this share, by natural persons (or by companies meeting the same conditions): a condition of the reduced rate and of the exemption from the social contribution.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/2062-PGP.html/identifiant=BOI-IS-LIQ-20-10-20230621",
          "source_date": "2023-06-21",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        "social_contribution_rate": {
          "value": 3.3,
          "unit": "percent",
          "rule": "Social contribution on corporation tax (CGI art. 235 ter ZC): 3.3 % of the corporation tax less the allowance; the base and the contribution are rounded to the nearest euro, 0.50 counting as 1.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/3493-PGP.html/identifiant=BOI-IS-AUT-10-30-20230301",
          "source_date": "2023-03-01",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        "social_contribution_allowance": {
          "value": 763000,
          "unit": "EUR per 12 months",
          "rule": "Allowance deducted from the corporation tax, at most 763 000 € per period of twelve months, adjusted to the length of the financial year.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/3492-PGP.html/identifiant=BOI-IS-AUT-10-20-20130318",
          "source_date": "2013-03-18",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        "social_contribution_turnover_exemption": {
          "value": 7630000,
          "unit": "EUR per 12 months",
          "comparison": "below",
          "rule": "Companies with a turnover below 7 630 000 € (brought to 12 months) whose capital meets the holding condition are exempt from the social contribution.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/3491-PGP.html/identifiant=BOI-IS-AUT-10-10-20180801",
          "source_date": "2018-08-01",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        },
        "large_company_contribution_turnover": {
          "value": 1000000000,
          "unit": "EUR",
          "comparison": "at least",
          "rule": "Turnover from which the exceptional contribution on the profits of large companies can be due (1 billion euros for the first financial year closed from 31 December 2025, 1.5 billion for the second). Used only to warn that it is not computed.",
          "source_url": "https://bofip.impots.gouv.fr/bofip/14607-PGP.html/identifiant=BOI-IS-AUT-60-20260812",
          "source_date": "2026-08-12",
          "retrieved": "2026-11-11",
          "valid_from": "2025-12-31",
          "valid_until": null
        }
      }
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "tax": {
        "fr-FR": "Corporation Tax (impôt britannique sur les sociétés)",
        "en-GB": "Corporation Tax"
      },
      "scope": {
        "fr-FR": "Sociétés résidentes au Royaume-Uni, hors bénéfices « ring fence » du pétrole et du gaz, surcharge bancaire, sociétés d’investissement à capital variable et trusts unitaires.",
        "en-GB": "UK resident companies, excluding oil and gas ring fence profits, the Bank Surcharge, unit trusts and open-ended investment companies."
      },
      "financial_years": [
        2023,
        2024,
        2025,
        2026
      ],
      "period": {
        "rule": "For an accounting period shorter than 12 months, the lower and upper limits are reduced proportionately (CTA 2010 s18D(4)); this table applies months / 12, as HMRC's manual example does, and HMRC notes that strictly the days of the period are used. The limits are then divided by one plus the number of associated companies.",
        "source_url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03930",
        "source_date": "2025-02-25",
        "retrieved": "2026-11-11"
      },
      "values": {
        "main_rate": {
          "value": 25,
          "unit": "percent",
          "rule": "Main rate, for augmented profits above the upper limit, financial years starting 1 April 2023 to 1 April 2026.",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax",
          "source_date": "2026-04-01",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-01",
          "valid_until": "2027-03-31"
        },
        "small_profits_rate": {
          "value": 19,
          "unit": "percent",
          "rule": "Small profits rate, for augmented profits not above the lower limit.",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax",
          "source_date": "2026-04-01",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-01",
          "valid_until": "2027-03-31"
        },
        "lower_limit": {
          "value": 50000,
          "unit": "GBP per 12 months",
          "rule": "Marginal Relief lower limit, 12-month accounting period and no associated company.",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax",
          "source_date": "2026-04-01",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-01",
          "valid_until": "2027-03-31"
        },
        "upper_limit": {
          "value": 250000,
          "unit": "GBP per 12 months",
          "rule": "Marginal Relief upper limit, 12-month accounting period and no associated company.",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax",
          "source_date": "2026-04-01",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-01",
          "valid_until": "2027-03-31"
        },
        "marginal_relief_fraction": {
          "numerator": 3,
          "denominator": 200,
          "unit": "fraction",
          "rule": "Standard fraction F in Marginal Relief = F × (U − A) × N ÷ A (CTA 2010 s18B; HMRC CTM03925).",
          "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax",
          "source_date": "2026-04-01",
          "retrieved": "2026-11-11",
          "valid_from": "2023-04-01",
          "valid_until": "2027-03-31"
        },
        "max_period_months": {
          "value": 12,
          "unit": "months",
          "rule": "An accounting period for Corporation Tax cannot be longer than 12 months.",
          "source_url": "https://www.gov.uk/corporation-tax-accounting-period",
          "source_date": "2024-10-21",
          "retrieved": "2026-11-11",
          "valid_from": null,
          "valid_until": null
        }
      }
    }
  },
  "sources": [
    {
      "label": "Entreprendre.Service-Public.gouv.fr: Impôt sur les sociétés (IS) : taux, déclaration, paiement (vérifié le 17 février 2026)",
      "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23575",
      "date": "2026-02-17"
    },
    {
      "label": "HMRC Company Taxation Manual CTM03925: marginal relief formula and example",
      "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03925",
      "date": "2022-12-14"
    },
    {
      "label": "HMRC Company Taxation Manual CTM03935: company with associated companies",
      "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03935",
      "date": "2022-12-14"
    },
    {
      "label": "HMRC Company Taxation Manual CTM03951: close investment-holding companies pay the main rate",
      "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03951",
      "date": "2025-01-27"
    },
    {
      "label": "HM Treasury: Budget 2026 (28 October 2026), the main rate capped at 25% under the Corporate Tax Roadmap",
      "url": "https://www.gov.uk/government/publications/budget-2026-document/budget-2026-html",
      "date": "2026-10-28"
    }
  ]
}