corporate income tax for capital companies, cooperative companies (société coopérative - SC), mutual insurance companies, public service institutions and other foundations, non-profit associations, private-sector collective undertakings, special purpose funds and estates in abeyance, etc.;
communal business tax for all commercial businesses, depending on the commune in which the company is established;
property tax relating to land ownership due from the farmer, merchant or a commercial enterprise for property used for agricultural or commercial activity;
Borne directly by the taxpayer: the person who pays the tax or duty is also the taxable person.
Levied periodically following submission of a tax return by the company (e.g. income tax).
Paid by a taxpayer who does not directly bear the tax expense, the tax is levied on the consumer and paid by the vendor.
Levied regularly following the occurrence of a particular event and without the need for a tax notice (e.g. VAT collected by the company from the consumer who bears the tax expense and transferred to the state by the company).
Impersonal and personal taxes
Taxes an economic item without considering the personal circumstances of the taxpayer (e.g. property tax, communal business tax, VAT).
Taxes an economic amount adjusted to take the personal circumstances of the taxpayer into consideration (e.g. income tax).
Distributive and pro-rata taxes
the rate of taxation is not known in advance but determined according to the sum to be collected by the public authorities. This sum is then shared among the various taxpayers (e.g. local taxes).
the rate of taxation is determined but the sum to be paid is not known in advance (e.g. communal business tax).
Proportional and progressive taxes
Is obtained using a fixed rate (e.g. VAT).
Is determined using a scale which enables the tax to be increased in line with the taxable item (e.g. income tax).
Analytic and synthetic taxes
This type of tax only takes one item into account (e.g. property tax).
This tax takes into account a group of items to which an overall tax is applied (e.g. income tax, net wealth tax, communal business tax).
Local and national taxes
Local (or communal)tax
National (or State)tax
Tax determined by the commune where established.
The tax is allocated to the national budget and set at identical rates nationwide.