For the startups: Don't think so. Corporations need to generate profits to pay taxes. ;)

The personal income taxes apply though.

The other huge problem with France (and Europe in general) is the problem that you can't fire bad/unneeded employees easily.

Continental Europe is a bad environment for young companies that need to be agile. Too much red tape and regulation. And when you survive all that, the state is going to take most of your profits as taxes and compulsory social contributions (and compulsory non-social contributions cough German IHK cough).

EU countries can come up with as many visa and incubator schemes as they like. But they won't attract many entrepreneurs. Because if I'm an entrepreneur in the position to start a business in another country then I'm going to choose the best one: The USA.

(I'm an European just btw.)

> For the startups: Don't think so. Corporations need to generate profits to pay taxes. ;)

You are contradicting your own point. A startup with zero profit can still be taxed at a very high rate and pay almost zero taxes simply because there is no profit to be taxed. But the rule would still apply in this case.

30% income tax is the marginal rate.

On your 30k, you get 1925€ per month (23k/yr) after corporate tax/social security etc. We call this "net" even though income tax is due on top of that.

For income tax, you pay taxes according to the following brackets (on yearly income) :

- 0€ to 9700€ : 0%

- 9701€ to 26791€ : 14%

- 26791€ to 71826€ : 30%

That means for a single person with no children, you pay an incone tax of 234€/yr, or 20€/month.

Am I misunderstanding or did you make a math error? I'm getting: (23000-9700)*.14 = 1862€/yr

He make an error, indeed

In fact, the tax we will be a bit lower than your (correct) calculation, because the calculation should be made on 90% of the income only.

So, the result is 1530 € (there's another insignificant reduction after calculation). And that's an effective 6,6% tax rate.

Ha, my calculation included my child (counts a 1/2 part). You are right, single person would be ~1800/yr, 150/month

The system here is that you can get tons of subventions and tax credits for being in IT.

So yes, corporate tax and personal income tax applies, aswell as other stuff. You just have to figure out how much of this tax will be cancelled or refunded (usually this is the kind of infos that get shared in french startup networks).