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Corporate Income Tax (IS)
1. Definition
Corporate income tax (IS) is a tax paid by companies on profits earned.
It mainly applies to companies such as SARL, SAS, SASU, SA.
2. Companies concerned
- SARL
- SAS / SASU
- SA (Public Limited Company)
- Other limited liability or capital-divided companies
Not concerned: self-employed or EI (unless special option)
3. IS tax base
- IS is calculated on the company's net profit
- Profit = Revenue - Professional expenses
4. IS rates
- Standard rate: varies by country, often around 25%
- Reduced rate possible for small companies and limited profits
5. Filing and payment
- Mandatory annual filing
- Payment according to deadlines set by the tax authorities
- Meeting deadlines is crucial to avoid penalties
6. Benefits of a company subject to IS
- Clear separation between personal assets and company
- Ability to reinvest profits in the company
- Greater credibility with banks and investors
7. Tax obligations
- Maintain full accounting
- Keep all invoices and supporting documents
- File and pay IS within deadlines
8. Conclusion
IS is a key tax for companies.
Managing payment and filing properly secures the business and strengthens credibility.
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