WorldTax CompareAll Comparisons

France vs Estonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇫🇷 France
vs
🇪🇪 Estonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–45%
Surcharges normalized; inflation adjustment
No change
22%
22% national + local supplement; defence spending driving rate increases
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5.5–20%
Standard 20% maintained
No change
9–24%
24% standard; defence-driven fiscal pressure
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Large company surcharge expired; flat 25%
No change
22%
22% on distributed profits; retained earnings still 0%
No change

Capital Gains Tax

Capital Gains Tax
30%
PFU at 30% maintained
No change
22%
22% as income
No change

Social Security & Payroll

Social Security / Payroll
~45%
Contribution rates stable; healthcare costs rising
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
State, Regional & Local Taxes

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (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.

🇪🇪 EstoniaLocal 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 — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

France vs Estonia: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–45% vs 22%). 🇪🇪 Estonia is more favourable for high earners.

🛒 VAT/Sales Tax: Estonia has a higher consumption tax (5.5–20% vs 9–24%).

🏢 Corporate Tax: 🇪🇪 Estonia offers a lower corporate rate (22% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇪🇪 Estonia taxes investment gains at a lower rate (22% vs 30%), benefiting investors.

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