France vs Romania
Compare France and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — France: 4/02/2026 · Romania: 6/12/2026
France
RomaniaBasic Corporate Tax Comparison
Time of Update — France: 4/02/2026 · Romania: 6/12/2026Corporate Income Tax (CIT)
FranceRomaniaGeneral CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
16
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Return Due Date:
If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 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 third 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.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Payment Due Date:
The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal 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).
CIT Estimated Payment Due Date:
Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.
Withholding Tax (WHT)
FranceRomaniaResident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
16/NA/NA
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
16/16/16
Value-Added Tax (VAT)
FranceRomaniaCapital Gain Tax (CGT)
FranceRomaniaGeneral Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
FranceRomaniaComposite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
14.41%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
6.41%
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