France ranks last in the Tax Foundation’s 2026 global tax competitiveness ranking, scoring 45.7 out of 100, compared with 47.3 for Colombia and 50.8 for Italy. It is also ranked last for corporate taxation, with a maximum corporate income tax rate of 36.1 percent including surtaxes, within an index based on more than 40 criteria. The Tax Foundation particularly criticizes production taxes, inheritance taxes, the financial transaction tax, real estate wealth tax and several taxes on bank assets. France nevertheless retains advantages, including favorable investment depreciation rules, the possibility of carrying forward tax losses, a network of tax treaties covering 123 countries and a research tax credit worth up to 30 percent of eligible expenditure. However, this ranking measures only one aspect of the country’s attractiveness and does not account for infrastructure, skills or public services.
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