Strong geographical presence
Accountable to the Chief Financial Officer of the Country/ Region, the Tax Directors of 30 Countries have the following responsibilities:
- respect for compliance rules in collaboration with the accounting departments;
- assistance and tax advice to the operational teams in the context of their projects;
- tax directives, ongoing learning and pedagogy with other parties;
- management of the tax contribution;
- management of tax and customs risks, controls, claims and disputes;
- relations with the Tax and Customs Authorities and the other public authorities; and
- tax watch and best practices involving dialogue with peers, professional associations, external auditors and law firms.
This matrix organisation, combined with the Group's tax policy compliance, are the basis of successful management of the tax burden and a responsible tax practice.
2025 tax contribution
In 2025, the amount of tax L'Oréal paid to governments and local authorities was €3.3 billion. In addition to income tax, L'Oréal pays and levies numerous taxes and contributions such as sales and purchase taxes, environmental taxes, property taxes and other local taxes. The breakdown of taxation is presented annually to the Audit Committee.
The Group's tax footprint, consistent with its operational and geographical footprint, breaks down as follows in 2025.
This diagram presents the breakdown of the Group's total tax burden of €3.3 billion, split by tax type and geographic area.
Overall breakdown:
Income tax: 72%
Operating taxes: 28%
Non-European countries — €1,845m:
Income tax: 61%
Operating taxes: 39%
European Union countries — €1,434m:
Income tax: 86%
Operating taxes: 14%
The Finance Department has reviewed and updated the tax policy each year since it was first published in 2020.