France vs Ireland

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.

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

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).

Nine months after the end of the tax accounting period.

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

Nine months after the end of the tax accounting period.

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.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/0/25

25/20/20

20

23

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

33%

23.66

12.36

15.38

13.21