Navigation path

Generic Tax Name Corporate social solidarity contribution
Tax name in the national language Contribution sociale de solidarité des sociétés
Tax name in English Corporate social solidarity contribution
Member State FR-France
Tax in force since 1970/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles L651-1 et seq. of the Social Security Code (Code de la sécurité sociale).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


The corporate social solidarity contribution is levied on business corporations.

Tax object and basis of assessment

The corporate social solidarity contribution is levied according to the turnover of the business corporation with a tax base allowance of M€ 3.25.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

-0.13% of the net turnover minus M€ 3.25.

-Surcharge of 0.03% on the same base.


Tax due date

The corporate social solidarity contribution has to be paid by 15th May.

Tax collector

Starting from 2015, the corporate social solidarity contribution is collected by the Social insurance system for employed and self-employed farmers, and by the Old-age solidarity fund. Until 2014, it was collected by the security scheme for selfemployed workers (RSI).

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d29hb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 5,090.00 EUR 0.26
2009 5,452.00 EUR 0.28
2008 5,235.00 EUR 0.26
2007 4,901.00 EUR 0.25
2006 4,282.00 EUR 0.23
2005 4,276.00 EUR 0.24
2004 3,319.00 EUR 0.19
2003 3,265.00 EUR 0.20
2002 3,220.00 EUR 0.20
2001 3,053.00 EUR 0.20
2000 2,786.00 EUR 0.19