Social contribution on business tax

Verified 06 February 2026 - Entreprendre Service Public / (Prime Minister)

The social contribution on the business tax is due by companies under the IS and with a certain amount of turnover. This additional contribution is calculated on the amount of the IS and recovered under the same conditions.

The social contribution on the IS should not be confused with the social solidarity contribution of businesses (C3S).

A company under thebusiness tax (IS) is, in principle, liable for the social contribution on the IS.

However, the company is exempt the payment of the social contribution when it the following 2 conditions :

less than or equal to €7.63 MILLION during the accounting year, reduced if necessary to 12 months. For the parent business of a tax group, that limit is to be assessed by reference to the total turnover of each of the Member businesses of that group.
Share capital fully paid up and held for at least 75% by natural persons (or by a business itself detained for at least 75% by natural persons).

Please note

Individual entrepreneurs (ICs) who cannot legally have share capital are required to comply with the only condition relating to the amount of turnover.

The social contribution on the IS is equal to 3.3% of the business tax payable by the company, after application of a abatement annual of €763,000 on the amount of that tax.

A company subject to business tax (IS) is imposed on normal rate from 25%, on the profits made in France during its accounting year.

One reduced rate from 15% applicable to small and medium-sized companies with a duty-free turnover not exceeding €10 000 000 and whose capital is fully paid up and held for at least 75% by natural persons. This rate applies to the share of profits up to €42,500. Beyond that, the tax rate is 25%.

Example :

A company has a turnover of €15 000 000 excl. tax, of which €3.5 MILLION of profits.

Since the company does not comply with the conditions for benefiting from the reduced IS, it is therefore taxed up to 25% on all its profits.

25% x 3,500,000 = €875,000 payable as business tax (IS).

The amount of the social contribution is therefore calculated as follows: 3,3 % x (875 000 - 763 000) = €3,696 to be paid as a social contribution on the IS.

The social contribution on profits is paid under the same conditions as thebusiness tax (IS) : in 5 installments of which 4 quarterly installments and 1 balance.

Each deposit is equal to 0.825% the amount of the reference tax.

The payment of each deposit is made by means of prepayment statement no. 2571, transmitted by electronic means through the EDI partner or online on theprofessional area from the website impots.gouv.fr.

Each deposit payment is made fixed date : 15 March, 15 June, 15 September and 15 December. Payment deadlines depend on the business year-end date.

Tableau - Dates of payment of IS installments in year N
Closing date of the financial year concerned	1^er down payment	2^e down payment	3^e down payment	4^e down payment
From 20 February to 19 May N	15 June N-1	15 September N-1	15 December N-1	15 March N
From 20 May to 19 August N	15 September N-1	15 December N-1	15 March N	15 June N
From 20 August to 19 November N	15 December N-1	15 March N	15 June N	15 September N
From 20 November N to 19 February N+1	15 March N	15 June N	15 September N	15 December N

FYI

THE COMPANY does not have to pay down payments (payment of the contribution in one installment) in the following cases:

The amount of the contribution shall be less than €3,000.
The amount of IS realized in respect of the previous year is less thanabatement annual of €763,000.
The company is newly founded (first business year).

The balance is equal to the contribution due on the annual profits realized, less the installments already paid. Where appropriate, available tax credits are deducted.

The business must pay the balance through the balance statement no. 2572 by electronic means, at the latest the 15th of the 4th^e month following the end of the financial year. However, if no fiscal year is ended during the year or if the fiscal year is ended on December 31, the business must pay the balance by on 15 May of the following year.

Please note

Where the payment of the contribution shows an overpayment, this surplus is automatically repaid at the business within 30 days of the deposit of the balance statement. The excess may also be charged to the first installment of the following financial year.