French Guiana

GF Corporate Income Tax

Apply French corporate income tax to ordinary companies and permanent establishments carrying on business in French Guiana in 2026. Covers entities subject to IS, French territorial profit, normal and small-company rates, expense adjustments, depreciation, provisions, finance-cost limits, loss carry-forward and carry-back, the conditional Guyane ZFANG profit allowance, electronic results returns, instalments, final payments and sanctions. Use for Guyane impôt sur les sociétés, SAS or SARL tax, déclaration 2065, 2571 and 2572, business tax losses and article 44 quaterdecies. Separates tax relief from the Guyane personal income-tax reduction and from octroi. Includes capital-payment eligibility and capped-relief examples. Special holding, consolidated-group, investment-incentive and large-group regimes require their own current-law workpapers.