Corporate Tax Comparison

France vs Puerto Rico

Compare France and Puerto Rico 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 · Puerto Rico: 2/14/2024 · Time of Update — France: 9/26/2026 · Puerto Rico: 4/05/2026

Base Country/Region

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Compare Corporate Tax

France

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — France: 2/14/2024 · Puerto Rico: 2/14/2024 · Time of Update — France: 9/26/2026 · Puerto Rico: 4/05/2026

Corporate Income Tax (CIT)

France

Puerto Rico

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:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

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

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

France

Puerto Rico

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

25/0/25

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

10/29/29

Value-Added Tax (VAT)

France

Puerto Rico

General VAT Rate:

11.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

France

Puerto Rico

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:

Effective Tax Rate (ETR)

France

Puerto Rico

Composite Effective Average Tax Rate:

23.66

Composite Effective Marginal Tax Rate:

15.38

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