FR · EuropeNZ · Oceania

France vs New Zealand: tax rates compared

France has an income tax rate of 55.4%, 16.4pp above New Zealand's 39%. The 200-country average is 28%: both sit above it.

Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income39%55.4%Corporate28%36.1%VAT15%20%Capital Gains0%31.4%Crypto30%39%Wealth Tax0%
six shared taxes, side by side
Tax FR NZDifference
Income Tax55.4%39%FR +16.4 pp
Corporate Tax36.1%28%FR +8.1 pp
VAT20%15%FR +5 pp
Capital Gains Tax31.4%0%FR +31.4 pplargest gap
Crypto Tax30%39%NZ +9 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
France55.4%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
New Zealand39%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference+16.4 ppFrance higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
France36.1%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
New Zealand28%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+8.1 ppFrance higher

France has a corporate tax rate of 36.1%, 8.1pp above New Zealand's 28%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
France20%Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24
New Zealand15%Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06
Difference+5 ppFrance higher

France has a VAT rate of 20%, 5pp above New Zealand's 15%. The 181-country average is 15%: France sits above it, New Zealand matches the world average.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
France31.4%Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01
New Zealand0%Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06
Difference+31.4 ppFrance higher

France has a capital gains tax rate of 31.4%, 31.4pp above New Zealand's 0%. The 175-country average is 10.3%: France sits above it, New Zealand sits below it. France's figure is dated 2025-01-01 and New Zealand's 2026-07-06, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
France30%Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23
New Zealand39%Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20
Difference−9 ppNew Zealand higher

New Zealand has a crypto tax rate of 39%, 9pp above France's 30%. The 88-country average is 13%: both sit above it. France's figure is dated 2024-04-23 and New Zealand's 2026-04-20, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
France0%Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01
New Zealand0%Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06
Difference0 ppdisplayed rates match

France and New Zealand share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and New Zealand's 2026-07-06, so the two rates come from different data vintages.