FR · EuropePH · Asia

France vs Philippines: tax rates compared

France's income tax rate is 20.4pp higher than Philippines's (55.4% vs 35%). The 200-country average is 28%: both sit above it. France's figure is dated 2025-01-01 and Philippines's 2026-07-02, so the two rates come from different data vintages.

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

At a glance

0102030405060Income35%55.4%Corporate25%36.1%VAT12%20%Capital Gains0.6%31.4%Wealth Tax0%
five shared taxes, side by side
Tax FR PHDifference
Income Tax55.4%35%FR +20.4 pp
Corporate Tax36.1%25%FR +11.1 pp
VAT20%12%FR +8 pp
Capital Gains Tax31.4%0.6%FR +30.8 pplargest gap
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
Philippines35%Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02
Difference+20.4 ppFrance higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
France36.1%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Philippines25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+11.1 ppFrance higher

France's corporate tax rate is 11.1pp higher than Philippines's (36.1% vs 25%). 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
Philippines12%Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12
Difference+8 ppFrance higher

France's VAT rate is 8pp higher than Philippines's (20% vs 12%). The 181-country average is 15%: France sits above it, Philippines sits below it.

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
Philippines0.6%Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02
Difference+30.8 ppFrance higher

France's capital gains tax rate is 30.8pp higher than Philippines's (31.4% vs 0.6%). The 175-country average is 10.3%: France sits above it, Philippines sits below it. France's figure is dated 2025-01-01 and Philippines's 2026-07-02, 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
Philippines0%Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12
Difference0 ppdisplayed rates match

France's wealth tax rate is identical to Philippines's — both sit at 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Philippines's 2026-01-12, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.