Estonia vs France
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ช๐ช Estonia โ Local Income Tax Supplement
Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings โ only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%โ2.5% of assessed land value by municipalities.
๐ซ๐ท France โ Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe fonciรจre (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
Estonia vs France: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ซ๐ท France has a higher top income tax rate (22% vs 0โ45%). ๐ช๐ช Estonia is more favourable for high earners.
๐ VAT/Sales Tax: Estonia has a higher consumption tax (9โ24% vs 5.5โ20%).
๐ข Corporate Tax: ๐ช๐ช Estonia offers a lower corporate rate (22% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ช๐ช Estonia taxes investment gains at a lower rate (22% vs 30%), benefiting investors.