France vs Latvia
Compare France and Latvia 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 · Latvia: 4/04/2026
France
LatviaBasic Corporate Tax Comparison
Time of Update — France: 4/02/2026 · Latvia: 4/04/2026Corporate Income Tax (CIT)
FranceLatviaGeneral CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
20 (only payable when distributing profits).
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:
The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Payment Due Date:
If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.
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:
No estimated CIT payment.
Withholding Tax (WHT)
FranceLatviaResident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
FranceLatviaCapital Gain Tax (CGT)
FranceLatviaGeneral 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)
FranceLatviaComposite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
17.00%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
0.00%
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