France has lower effective tax rate than Ireland: study

Luxembourg, Switzerland and France all have much lower effective corporate tax rates than Ireland, according to a study by PricewaterhouseCoopers (PwC) and the World Bank.

The report notes that in many countries there is a substantial difference between the statutory corporate tax rate and the effective tax rate.

In France the statutory corporate tax rate is 33.3% while the actual effective tax rate is lower than Ireland’s 12.5% at 8.2%.