A two-year investigation said France helped the extremists who carried out the genocide and even took part in some of the killings.
It named François Mitterand, France's late former president, and former prime minister Dominique de Villepin among 33 military and political leaders.
In 100 days 14 years ago, more than 800,000 of Rwanda's minority Tutsi tribe and moderates from the majority Hutus were killed.
A French force sent to establish a "humanitarian safe zone" once the genocide had started directly took part in killing and raping Tutsis, the report alleged.
"French soldiers themselves directly were involved in assassinations of Tutsis and Hutus accused of hiding Tutsis," it said.
"French soldiers committed many rapes, forced sexual intercourse specifically with surviving Tutsi women. They clearly requested Interahamwe [Hutu militia] ... to kill Tutsis," the special commission report said.
"They also clearly requested to have Tutsi who had infiltrated in displaced population camps brought to them and have Interahamwe kill at least some of them. They let Interahamwe kill Tutsis under their eyes." Telegraph