Code Général des Impôts 2026

The General Tax Code contains provisions relating to the tax regime of individuals, legal entities as well as those of a regional and international nature. It sets the rules relating to the basis, rates and methods of recovery of personal income tax, corporate tax, value added tax, registration fees, local taxes and other direct and indirect taxes levied by the State and local authorities. All this information is grouped together in a single document and made available to the general public and therefore constitutes a tool for legal security, tax acceptance and tax attractiveness.