SECURITIES INCOME TAX (Impôt sur le revenu des valeurs mobilières, IRVM) ADDITIONAL CONTRIBUTION TO CORPORATE INCOME TAX (Contribution additionnelle à l’impôt sur les sociétés, CAIS) These are taxes payable on income distributed by companies subject to corporate income tax to their shareholders. They mainly concern the distribution of dividends, interest or directors’ fees. The rate of IRVM is 16%, to which is added the CCS of 2% (individuals). For more information, click here The CAIS rate is 3% for distributed income in excess of XPF 30 million (€250,000). For more information, click here 8 - TAX ENVIRONMENT 86
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