National Front vice-president Florian Philippot said the party could not accept "such an odious comparison".
The image, in a video accompanying the song 'Nobody Knows Me', was followed by another resembling Adolf Hitler, reported BBC online.
Madonna, 53, was performing at the Stade de France in a Paris suburb yesterday.
Philippot said the lawsuit would be filed this week.
The video had already appeared earlier in Madonna's 30-nation MDNA world tour, sparking a warning from Le Pen that she was considering legal action.
"This is just another provocation in Madonna's world tour so that people will talk about her. Marine Le Pen will defend not only her own honour but her supporters and the millions of National Front voters," he said.
