🇫🇷 France
Europe & Central Asia · OECD member · ISORA participant · ITTI survey participant
France maintains statutory provisions for social media and open-web monitoring, as well as an exit tax on individuals. The jurisdiction also enforces statutory controlled foreign company rules and interest limitation rules, while crypto-asset reporting remains partial. In 2022, tax revenue accounted for 46.1% of GDP.Auto-generated summary of the verified data below; every fact traces to a source on this page.
46.1%
tax-to-GDP, general govt (2022, OECD)
10/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Social security funds | 24.9% |
| Central government | 14.3% |
| State/regional government | 6.6% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 43.4% | 42.1% | 44.9% | 46.1% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 45, plus surtax and social surcharges |
| Headline CIT rate | 25 |
| Standard VAT rate | Turnover tax: 20 |
| Headline individual capital gains tax rate | 30, plus exceptional income tax for high earners at 4. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident (companies): 25 / 0 / 25 Non-resident (individuals): 12.8 / 0 / 25 |
| Headline net wealth/worth tax rate | 1.5 |
| Headline inheritance tax rate | 60 |
| Headline gift tax rate | 60 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement in numbers — as reported by the authority
Figures exactly as written in the authority’s own annual report or official release, each with its sentence. Definitions differ between authorities, so these are never ranked across countries.
Additional tax assessed / notified (2024): 16,7 milliards d'euros — scope as stated in the sentence below
“en 2024, les droits et pénalités notifiés ont atteint un niveau record de 16,7 milliards d'euros , soit 1 milliard de plus qu'en 2023.”
Source: DGFiP rapport d'activité 2024 (economie.gouv.fr)Official source · quote machine-verified 2026-08-22
Enforcement powers
Social media & open-web monitoring Yes — statutory power
Article 154 of the 2020 Finance Law lets the French tax and customs administrations collect and algorithmically exploit freely accessible data published on social networks and online platforms; the CNIL reviewed the scheme and a 2021 decree set its operating rules.
“rendues publiques sur les réseaux sociaux ainsi que sur les plateformes de mise en relation par voie électronique”
Source: CNIL — Avis sur l'expérimentation de collecte de données sur les plateformes en ligneOfficial source · quote machine-verified 2026-08-25
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Digital platform reporting Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operatorsOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Partial / committed
France is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Yes — statutory power
Transferring tax residence out of France triggers tax on unrealised gains (plus-values latentes) for qualifying shareholders — the French exit tax.
“Si vous transférez votre domicile fiscal hors de France, vous êtes imposable, sous certaines conditions, à l'impôt sur le revenu et aux prélèvements sociaux au titre de vos plus-values latentes”
Source: impots.gouv.fr — Je quitte la France, suis-je concerné par l'Exit Tax ?Official source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
France taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals, whether French or foreign nationals, who have their tax domicile in France are generally subject to personal income tax (PIT) on worldwide income unless excluded by a tax treaty. Individuals who are not domiciled in France (non-residents) are subject to tax only on their income arising in France or, in certain cases, on imputed income.”
Source: PwC Worldwide Tax Summaries — France · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 4" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Not yet assessed
Not yet assessed — no claim made.
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | The CFC rules requires, under some circumstances, the taxation in France, in the hands of a French corporation, of the profits of a foreign entity which it owns.There are both control and low taxation threshold requirements : - a French corporation falls within the scope of CFC if it owns directly or indirectly more than 50 per cent of the share or voting rights of a foreign entity (company, subs… |
| Controlled foreign company rule · Not applicable | Principe general : l article 209 B permet, sous conditions, d imposer en France les benefices ou revenus d une entite situee a l etranger, qui peuvent constituer des revenus de capitaux mobiliers de la personne morale etablie en France. Definition d une CFC : on vise les entreprises ou entites etablies dans un Etat ou territoire situe hors de France où elles sont soumises a un regime fiscal priv… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | CFC rules, in principle, are not applicable with respect of foreign branches or subsidiaries located in another EU country. However, this exception is not applicable if the French tax authorities can demonstrate that the foreign entity located in another EU country constitutes an artificial arrangement, set up to circumvent French tax legislation. This concept is similar to the ‘abuse of law’ conc… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | Exemptions‑exclusions : *cf. clauses de sauvegarde decrit precedemment ; *taux d imposition : differentiel de 40 % decrit dans le bloc « Definition CFC » (regime fiscal privilegie) ; *existence de mecanismes d elimination de la double imposition (articles 102 W et suivants de l’annexe II au CGI). |
| Controlled foreign company income · Not applicable | Bénéfices ou revenus positifs de l'entreprise ou de l'entité juridique étrangère (dont notamment dividendes, intérêts et redevances). |
| Substantial activity requirements description · Not applicable | Ce dispositif est assorti de clauses de sauvegarde en présence d’entités situées au sein de l’Union européenne (application de l’article 209 B uniquement en cas de montage artificiel dans le but de contourner la législation française) ou hors de l’Union européenne (démonstration par la personne morale d’un effet et d’un objet principalement autres que de permettre la localisation de bénéfices dans… |
| Substantial activity requirements · Regime 1 | There are two series of exemptions : - Inside the EU, the foreign entity established in a member State will not be subject to the CFC rules, unless the French tax authorities demonstrate that the foreign entity located in another EU country constitutes an artificial arrangement, set up to circumvent French tax legislation ; -In other cases, if a French company falls within the scope of CFC, it … |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | 1- détention directe ou indirecte à plus de 50 % (ou 5 % sous conditions) par une société française d'une entité étrangère; et 2- la charge fiscale supportée par l'entité étrangère doit être inférieure de 40% ou plus à celle qu'elle aurait supporté en France dans les mêmes conditions (régime fiscal privilégié). |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1980 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1980 |
Interest limitation — 146 data points
| Number of years allowed under carry forward/back. · Regime 1 | Without time limitation for non-deductible interest expense, 5 years for unused interest capacity. |
| Number of years allowed under carry forward/back. · Regime 2 | Without time limitation for non-deductible interest expense, 5 years for unused interest capacity. |
| Number of years allowed under carry forward/back. · Regime 3 | Without time limitation for non-deductible interest expense, 5 years for unused interest capacity. |
| Number of years allowed under carry forward/back. · Rule 1 | 5 |
| Number of years allowed under carry forward/back. · Rule 2 | 5 |
| Number of years allowed under carry forward/back. · Rule 3 | 5 |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 2 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 3 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 4 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 2 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 3 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 4 | No |
| Is a de minimis threshold present? · Regime 1 | No |
| Is a de minimis threshold present? · Regime 2 | EUR 3 million |
| Is a de minimis threshold present? · Regime 3 | EUR 1 million |
| Is a de minimis threshold present? · Regime 4 | None |
| Is a de minimis threshold present? · Rule 1 | None |
| Is a de minimis threshold present? · Rule 2 | EUR 3 million |
| Is a de minimis threshold present? · Rule 3 | EUR 1 million |
| Is a de minimis threshold present? · Rule 4 | None |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Regime 2 | No |
| Any other exclusions? · Regime 3 | No |
| Any other exclusions? · Regime 4 | No |
| Any other exclusions? · Rule 1 | No |
| Any other exclusions? · Rule 2 | No |
| Any other exclusions? · Rule 3 | No |
| Any other exclusions? · Rule 4 | No |
| Exclusions based on payer characteristics? · Regime 1 | No |
| Exclusions based on payer characteristics? · Regime 2 | No |
| Exclusions based on payer characteristics? · Regime 3 | No |
| Exclusions based on payer characteristics? · Regime 4 | No |
| Exclusions based on payer characteristics? · Rule 1 | No |
| Exclusions based on payer characteristics? · Rule 2 | No |
| Exclusions based on payer characteristics? · Rule 3 | No |
| Exclusions based on payer characteristics? · Rule 4 | No |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Regime 2 | No |
| Exclusions based on payment characteristics? · Regime 3 | No |
| Exclusions based on payment characteristics? · Regime 4 | No |
| Exclusions based on payment characteristics? · Rule 1 | No |
| Exclusions based on payment characteristics? · Rule 2 | No |
| Exclusions based on payment characteristics? · Rule 3 | No |
| Exclusions based on payment characteristics? · Rule 4 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Regime 2 | No |
| Exclusions based on recipient characteristics? · Regime 3 | No |
| Exclusions based on recipient characteristics? · Regime 4 | No |
| Exclusions based on recipient characteristics? · Rule 1 | No |
| Exclusions based on recipient characteristics? · Rule 2 | No |
| Exclusions based on recipient characteristics? · Rule 3 | No |
| Exclusions based on recipient characteristics? · Rule 4 | No |
| Financial accounting measure applied to rule · Regime 1 | % of net interest expenses |
| Financial accounting measure applied to rule · Regime 2 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Regime 3 | Debt-to-equity |
| Financial accounting measure applied to rule · Regime 4 | Annual average effective rate applied by banks. |
| Financial accounting measure applied to rule · Rule 1 | % of net interest expenses |
| Financial accounting measure applied to rule · Rule 2 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Rule 3 | Debt-to-equity |
| Financial accounting measure applied to rule · Rule 4 | Annual average effective rate applied by banks |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 2 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 3 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 4 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 2 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 3 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 4 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Regime 2 | Yes |
| Is there an interest limitation rule in place? · Regime 3 | Yes |
| Is there an interest limitation rule in place? · Regime 4 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Rule 2 | Yes |
| Is there an interest limitation rule in place? · Rule 3 | Yes |
| Is there an interest limitation rule in place? · Rule 4 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Regime 2 | No |
| Can interest be recharacterised as a dividend? · Regime 3 | No |
| Can interest be recharacterised as a dividend? · Regime 4 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Can interest be recharacterised as a dividend? · Rule 2 | No |
| Can interest be recharacterised as a dividend? · Rule 3 | No |
| Can interest be recharacterised as a dividend? · Rule 4 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 2 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 3 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 4 | Gross interest |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 2 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 3 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 4 | Gross interest |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Regime 2 | Yes |
| Is the rule applicable to related party debt? · Regime 3 | Yes |
| Is the rule applicable to related party debt? · Regime 4 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Is the rule applicable to related party debt? · Rule 2 | Yes |
| Is the rule applicable to related party debt? · Rule 3 | Yes |
| Is the rule applicable to related party debt? · Rule 4 | Yes |
| Description of interest limitation rule · Regime 1 | Additional deduction of 75 % of net interest expenses if the company can demonstrate that its equity over total assets ratio is broadly equal to or higher than the equivalent group ratio. |
| Description of interest limitation rule · Regime 2 | Net interest expenses shall be deductible in the tax period in which they are incurred only up to the higher amount between : 30% of the EBITDA and 3M. |
| Description of interest limitation rule · Regime 3 | In case of thin capitalization, net interest expenses shall be deductible in the tax period in which they are incurred only up to the higher amount between : 10% of the EBITDA and 1M. |
| Description of interest limitation rule · Regime 4 | Net interest expenses from interests paid between related companies shall be deductible in the tax period in which they are incurred only up to the annual average rate applied by banks. |
| Description of interest limitation rule · Rule 1 | Additional deduction of 75 % of net interest expenses if the company can demonstrate that its equity over total assets ratio is broadly equal to or higher than the equivalent group ratio |
| Description of interest limitation rule · Rule 2 | Net interest expenses shall be deductible in the tax period in which they are incurred only up to the higher amount between : 30% of the EBITDA and 3M€ |
| Description of interest limitation rule · Rule 3 | In case of thin capitalization, net interest expenses shall be deductible in the tax period in which they are incurred only up to the higher amount between : 10% of the EBITDA and 1M€ |
| Description of interest limitation rule · Rule 4 | Net interest expenses from interests paid between related companies shall be deductible in the tax period in which they are incurred only up to the annual average rate applied by banks |
| Type of interest limitation rule · Regime 1 | Safe harbour |
| Type of interest limitation rule · Regime 2 | Earnings stripping |
| Type of interest limitation rule · Regime 3 | Thin cap |
| Type of interest limitation rule · Regime 4 | General rule |
| Type of interest limitation rule · Rule 1 | Safe harbour |
| Type of interest limitation rule · Rule 2 | Earnings stripping |
| Type of interest limitation rule · Rule 3 | Thin cap |
| Type of interest limitation rule · Rule 4 | General rule |
| Financial ratio referenced · Regime 1 | 0.75 |
| Financial ratio referenced · Regime 2 | 0.3 |
| Financial ratio referenced · Regime 3 | 1.5:1 |
| Financial ratio referenced · Regime 4 | 1 |
| Financial ratio referenced · Rule 1 | 0.75 |
| Financial ratio referenced · Rule 2 | 0.3 |
| Financial ratio referenced · Rule 3 | 1.5:1 |
| Financial ratio referenced · Rule 4 | 1 |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Regime 2 | Yes |
| Is the rule is applicable to third party debt? · Regime 3 | No |
| Is the rule is applicable to third party debt? · Regime 4 | No |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 2 | Yes |
| Is the rule is applicable to third party debt? · Rule 3 | No |
| Is the rule is applicable to third party debt? · Rule 4 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 3 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 4 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 3 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 4 | No |
| Year of introduction of the interest limitation rule · Rule 1 | 2019 |
| Year of introduction of the interest limitation rule · Rule 2 | 2019 |
| Year of introduction of the interest limitation rule · Rule 3 | 2019 |
| Year of introduction of the interest limitation rule · Rule 4 | 2014 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
IP regimes — 6 data points
| Further information · Regime 1 | Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions. |
| Regime name · Regime 1 | Reduced rate for long term capital gains and profits from the licensing of IP rights |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Not harmful (amended) |
| Asset types that can qualify for the IP regime · Regime 1 | Patents, Category 3 |
| Tax rate that would otherwise apply · Regime 1 | 25.83% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 10.00% |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.2% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 13.3% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 20.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 24.3% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 17.5% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 22.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 23.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 26.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 22.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 22.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 23.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 23.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 25.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 22.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 23.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 17.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 20.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 42.2% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 13.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 12.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 15.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 30.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 7.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 9.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 4.5% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 4.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 5.4% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 4.2% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 4.3% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.3% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 96.26752761261594 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 25.65334585486391 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | — |
| Population per FTE | 2024 | 1831.756439717828 |
| Labor force per FTE | 2024 | 848.1567176143651 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 69.87655860349128 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 78.46686789594993 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 169.4641893271494 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 65.96124086503804 |
| CIT arrears as percentage of CIT collected | 2024 | 12.81291600181553 |
| PIT arrears as percentage of PIT collected | 2024 | 19.69921823216928 |
| PAYE arrears as percentage of PIT collected | 2024 | 0.2841548129792626 |
| VAT arrears as percentage of VAT collected | 2024 | 8.2493199488324 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 27.35414513 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 60.0713248 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 2.934964290112698 |
| Audit hit rate | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 49.68078371051233 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 11.50879064973209 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 61.18957436024443 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 73.7139856801337 |
| On-time filing rate % - PIT | 2024 | 98.60405373756672 |
| On-time filing rate % - VAT | 2024 | 89.64585218687648 |
| On-time filing rate % - PAYE | 2024 | 101.4928984917973 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Childcare expenses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 98.1 |
| Percentage of payments received electronically-By value of payments | 2024 | 99.71 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Personal income tax returns are automatically prefilled with expense/allowance information | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | No |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Online marketplaces (incl. sharing and gig economy) | Yes |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | No |
| Taxpayer accounting systems | No |
| E-invoicing systems | No |
| Online cash registers | No |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | Yes |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | No |
| Robotic process automation | Yes |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | No |
| DataOps approach | No |
| Automated provision of personalised information to stakeholders | No |
| Virtual assistants | Yes |
| Risk assessment processes | No |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | No |
| Other use cases | Yes |
| Administration reviews artificial intelligence source code | No |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | No |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | No |
| Third party probes and tests artificial intelligence responses | No |
| Third party monitors artificial intelligence outputs | No |
| Third party takes other approaches | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | No |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | No |
| Administration offers online service for registering for tax (CIT) | No |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | No |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | Yes |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | No |
| Administration offers online service for uploading data into the tax administration's system (PIT) | No |
| Administration offers online service for uploading data into the tax administration's system (VAT) | No |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | No |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data | No |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Virtual assistant(s) uses artificial intelligence to personalise interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Provide new services | Yes |