France vs Romania

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.

16

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).

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

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

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

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.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

16/NA/NA

25/0/25

16/16/16

20

21

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

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

23.66

14.41%

15.38

6.41%