Finland vs France

20

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

Four months from the end of the accounting period.

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

Balance due on 15 May of the following year for a 31 December year-end.

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

0/0/0

20/0/20

25/0/25

25.5

20

Capital gains are constrained by the normal corporate income tax rate.

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

19.71%

23.66

22.6%

15.38