France vs Cayman Islands
Compare France and Cayman Islands 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 · Cayman Islands: 4/05/2026
France
Cayman IslandsBasic Corporate Tax Comparison
Time of Update — France: 4/02/2026 · Cayman Islands: 4/05/2026Corporate Income Tax (CIT)
FranceCayman IslandsGeneral CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
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 Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Payment Due Date:
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:
Withholding Tax (WHT)
FranceCayman IslandsResident 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):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
FranceCayman IslandsGeneral Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Effective Tax Rate (ETR)
FranceCayman IslandsComposite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
A Full-Service Consulting Firm Backs You Up
TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.
Enterprise Solutions >
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Global - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
