France has a corporate tax rate of 33.3%. Companies that are subject to VAT must pay 20% tax on purchases. Certain services, e.g. B. related to some groceries, some pharmaceutical products, intra-community passenger transport, intra-community and international road transport (some exceptions) and inland waterway transport, entry to amusement parks (with a cultural aspect), pay/cable TV and others, benefit from a VAT rate of 10% .