Philippines 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.
๐ต๐ญ Philippines โ Local Government Unit (LGU) Taxes
The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%โ2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.
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.
Philippines vs France: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ซ๐ท France has a higher top income tax rate (0โ35% vs 0โ45%). ๐ต๐ญ Philippines is more favourable for high earners.
๐ VAT/Sales Tax: France has a higher consumption tax (12% vs 5.5โ20%).
๐ข Corporate Tax: Corporate rates are similar in both countries (20โ25% vs 25%).
๐ Capital Gains: ๐ต๐ญ Philippines taxes investment gains at a lower rate (15% vs 30%), benefiting investors.