Corporate Tax Comparison

France vs New Zealand

Compare France and New Zealand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — France: 2/14/2024 · New Zealand: 2/14/2024 · Time of Update — France: 9/26/2026 · New Zealand: 9/29/2026

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Compare Corporate Tax

France

New Zealand

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — France: 2/14/2024 · New Zealand: 2/14/2024 · Time of Update — France: 9/26/2026 · New Zealand: 9/29/2026

Corporate Income Tax (CIT)

France

New Zealand

General CIT Rate:

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.

General CIT Rate:

CIT Return Due Date:

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).

CIT Return Due Date:

July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.

CIT Payment Due Date:

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

CIT Payment Due Date:

February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. For taxpayers linked to a tax agent, the terminal tax payment date is extended by two months.

CIT Estimated Payment Due Date:

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.

CIT Estimated Payment Due Date:

According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.

Withholding Tax (WHT)

France

New Zealand

Resident Withholding Tax (Dividend/Interest/Royalty):

33/28/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/15/15

Value-Added Tax (VAT)

France

New Zealand

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

France

New Zealand

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.

Effective Tax Rate (ETR)

France

New Zealand

Composite Effective Average Tax Rate:

23.66

Composite Effective Average Tax Rate:

26.97%

Composite Effective Marginal Tax Rate:

15.38

Composite Effective Marginal Tax Rate:

29.39%

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