Corporate income tax

Your company's results are subject to corporate income tax.

If your company loses money, the result is called a deficit. It will not have to pay corporate income tax.

If your company makes money, the result is called profit. It will be taxed at a fixed rate.

Taxable income is determined when you fill out your liasse fiscale (tax return). (also known as an income tax return). This is done by the chartered accountant.

Please note: there are two ways to earn income with a company that pays income tax company:

  • You can pay yourself a salary as a director during the year. the year. This remuneration is deducted (subtracted) from your income to calculate your company's taxable profit. On the other hand, this remuneration is added to your household's taxable income for income tax purposes. income tax.
  • You can also pay yourself dividends from previous years' profits. previous years. You will have to pay a fixed tax on these: this is known as the "flat tax". known as "flat tax".

    In all cases, you will have to pay social contributions on the income you income you receive.

Valeur : yes

Comment cette donnée est-elle calculée ?

Références


Informations techniques

Si vous êtes développeur/euse vous trouverez ci-dessous des informations techniques utiles pour l’intégration de cette règle dans votre application.