The woman said she had met the men at a Paris nightclub earlier in the evening, according to the magazine.
Neither Brown nor his agents could not immediately be reached for comment.
Brown, 29, was detained on Monday and is still in custody on Tuesday while police study the complaint.
Brown has been in repeated legal trouble since pleading guilty to the felony assault in 2009 of his then-girlfriend, Rihanna, an incident that made headlines around the world when a photo of her bruised face was released.
He completed his probation in that case in 2015.
In 2016, Brown was arrested in Los Angeles after a woman said he had pointed a gun at her. Brown denied any wrongdoing.
A rape conviction in France can carry a sentence of 15 years.
