Official figures and this site's calculations
Where does public money come from and go?
Who pays it, and who receives it?
What the State, local authorities and social security collect and spend, and what each group of people pays in and gets back, by living standard and by age.
- spent by public bodies in 2024, of which was borrowed.
- went to old age in 2024: of all public spending.
- €402.4bn, estimated paid by the richest tenth in 2023, which received €175.6bn, estimated; the poorest tenth paid €30.9bn, estimated and received €140.9bn, estimated.
Estimated: a model, an imputation or a surveyHypothetical: a scenario or a forecastUnmarked figures are published as observed.
Money
Where public money comes from, and where it goes
In 2024, the latest year Eurostat breaks down by purpose, public bodies spent : of revenue and of borrowing. Social protection took of it; old age alone, ().
Where it comes from
100% = Public spending, 2024, €1,673bn
- Social contributions28.9%
- Taxes on production27.3%
- Taxes on income and wealth21.9%
- Capital taxes1.3%
- Sales and other revenue10.6%
- Borrowing10.1%
Where it goes
100% = Public spending by function, €1,672bn
- Social protection41.5%
- Old age23.4%
- Survivors2.4%
- Sickness and disability5.0%
- Family4.0%
- Unemployment2.9%
- Housing benefits, minimum incomes3.7%
- Health15.6%
- General services10.8%
- Debt interest3.5%
- Other general services7.3%
- Economic affairs9.9%
- Education8.9%
- Housing, environment, culture6.9%
- Defence3.2%
- Public order3.1%
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Social contributions | Public spending | 28.9% | |
| Taxes on production | Public spending | 27.3% | |
| Taxes on income and wealth | Public spending | 21.9% | |
| Capital taxes | Public spending | 1.3% | |
| Sales and other revenue | Public spending | 10.6% | |
| Borrowing | Public spending | 10.1% | |
| Public spending | Social protection | 41.5% | |
| Public spending | Health | 15.6% | |
| Public spending | General services | 10.8% | |
| Public spending | Economic affairs | 9.9% | |
| Public spending | Education | 8.9% | |
| Public spending | Housing, environment, culture | 6.9% | |
| Public spending | Defence | 3.2% | |
| Public spending | Public order | 3.1% | |
| Social protection | Old age | 23.4% | |
| Social protection | Survivors | 2.4% | |
| Social protection | Sickness and disability | 5.0% | |
| Social protection | Family | 4.0% | |
| Social protection | Unemployment | 2.9% | |
| Social protection | Housing benefits, minimum incomes | 3.7% | |
| General services | Debt interest | 3.5% | |
| General services | Other general services | 7.3% |
Spending by purpose () comes from a later Eurostat release than revenue and total spending (); both are drawn as published. Most public support to companies is not shown here, because it is tax and contribution relief rather than spending.
Interest, and the parts of general government
In the national accounts (ESA D.41), general government paid interest of in 2022, in 2023, in 2024 and in 2025; the Government forecasts for 2026 and for 2027, as the Haut Conseil reports them, which counts the indexation of inflation-linked bonds as interest, the national accounts' rule. The debt-interest line of the chart, , is 2024's spending by purpose (COFOG 01.7), from a later release, and is below D.41. Earlier years on this basis are not in the files this page reads.
In 2024 the State's balance was , local government's and the social security funds' , for in all; in 2025 the social security funds' balance was .
General government by subsector, € billion
| Subsector | Balance, 2024 | Balance, 2025 | Contribution to debt, end of 2024 | Contribution to debt, end of 2025 |
|---|---|---|---|---|
| The State | ||||
| Other central government bodies | ||||
| Local government | ||||
| Social security funds | ||||
| General government |
Insee, Le compte des administrations publiques en 2025. Each subsector's balance is before consolidation with the others; its contribution to debt leaves out what other public bodies hold, so the contributions add up to public debt.
The draft budgets for 2027
The draft budget and the draft social security budget for 2027, tabled on 1 October 2026, contain of measures to reduce the deficit, as the Government counts them against its estimate of public finances at unchanged policy: in revenue and in spending; with the measures of 2026 and before that grow in 2027, . Measured against 2026, the Haut Conseil des finances publiques puts the structural effort at of GDP, about , of which in revenue and in spending. The public finance programming act for 2023 to 2027 sets one spending norm for the State, the périmètre des dépenses de l'État, in place of the two of the previous act (Senate report n° 23, 2023-2024, article 9); it leaves out, among other items, debt interest and tax refunds. It would be in 2027, against set by the finance law for 2026. The draft social security budget proposes an Ondam, the spending target of health insurance, of for 2027, more than in 2026 at constant scope, after for 2026 as the same bill revises it. These figures are the Government's, as tabled: in its first sitting of 14 October 2026, the Assemblée nationale deleted the bill's article liminaire, which sets out the forecast balance, debt, levies and spending of general government (record of the sitting).
The European fiscal rules
France has been under the excessive deficit procedure since July 2024. In January 2025 the Council of the European Union adopted two recommendations, one of them under that procedure, which take up the medium-term fiscal-structural plan France submitted and require the public deficit to fall below of GDP by 2029. Their rule is a ceiling on the growth of net expenditure, public spending without interest, the cyclical part of unemployment benefits and one-off measures, corrected for new revenue measures: in 2025, in 2026, in 2027, in 2028 and in 2029. The draft budget puts that growth at in 2025, in 2026 and in 2027. The Haut Conseil des finances publiques reads 2026 as above the ceiling and 2027 as below it, with of growth cumulated from 2023 to 2027 against the allowed; it adds that the Commission's method for the cyclical part of unemployment benefits would give lower growth. The article liminaire put the structural balance, the public balance without its cyclical part and one-off measures, at of potential GDP in 2025, in 2026 and in 2027, a change of and . Measured on the potential GDP of the public finance programming act, as the organic law requires, the Haut Conseil finds in 2026 and in 2027, against the act's targets of and . The opinion quotes no assessment of the draft budget by the Council or the Commission. The article liminaire that tabled these figures was later deleted (see above).
People
Who ends up with national income
Rank everyone in France by living standard and cut the line into ten equal groups. In 2023 the richest tenth received of all income before public transfers, after taxes and cash benefits, pensions included, a share this site calculates from Insee's items, and once public services in kind and collective services were counted too. Public services are valued at what they cost to produce or to buy, the national accounts' rule, and collective services such as defence and justice are spread almost evenly across living standards; neither rule measures what a service is worth to those who use it.
- Before public transfers
- After public transfers
Show the data as a table
| Group | Before public transfers | After public transfers |
|---|---|---|
| D1 | ||
| D2 | ||
| D3 | ||
| D4 | ||
| D5 | ||
| D6 | ||
| D7 | ||
| D8 | ||
| D9 | ||
| D10 |
Who is not in these numbers
Insee ranks people with its survey on tax and social incomes, whose field is metropolitan France, people in ordinary dwellings whose household's reference person is not a student; the totals it shares out are those of the national accounts, for all of France. Outside the ranking:
- the residents of the five overseas departments, Mayotte included: on 1 January 2024;
- people living in communities, such as nursing homes, boarding schools, workers' hostels and prisons: in 2019;
- homeless people: in metropolitan France at the start of 2012, Insee's last count.
What they pay and receive is in the totals all the same: Insee's allocation, which this site scales to Eurostat's totals, shares each item out over the people it ranks, so it lands on the tenths of metropolitan France in proportion to each item's key.
The richest tenth, line by line
◐ marks an estimate. These accounts impute national totals to households, so €101bn of retained profits is income attributed to shareholders, not cash they received. Insee publishes no top 1% split. The top 1% figures on this page are this site's own Pareto estimates. Two rows of Insee's own table do not add up; the evidence panels say which, and this page uses the components.
People
Who pays for public money, and who receives it
Insee's distributional accounts attribute every levy and every transfer to the people who bear or receive it. Scaled to the accounts of general government, in 2023 the poorest tenth paid €30.9bn, estimated and received €140.9bn, estimated; the richest tenth paid €402.4bn, estimated and received €175.6bn, estimated.
Insee attributes every tax to whoever bears it: corporate tax to shareholders, taxes on products to consumers, taxes on production and subsidies to households in proportion to what they draw from production. Companies pay those levies and receive those subsidies, so they appear as a pass-through on each side. Social contributions, the employer's part included, count as part of pay and go straight from each group: this table does not separate employer from employee contributions. Borrowing covers what levies do not; Insee also allocates it to each group as a future levy. It is not drawn here.
Who is entitled but not paid
The gap between what a benefit aims at and whom it reaches includes the people the system does not pay although they are entitled: they may not know the benefit or their right to it, may not have asked for it, or may have asked without being paid. The accounts below record transfers as paid: what is not paid is in no group's receipts. The DREES and the Dares estimate, benefit by benefit, the share of those entitled who do not receive it:
- revenu de solidarité active (RSA): of the eligible households did not receive it in an average quarter of 2018, and between and at the end of 2021;
- minimum vieillesse: of the eligible single people did not receive it at the end of 2016;
- complémentaire santé solidaire: of the eligible did not receive it in 2021, of those eligible for it free and of those eligible for it with a contribution;
- unemployment insurance: to of the employees eligible at the end of a contract, from November 2018 to October 2019, opened no right within the year, the Dares estimates;
- prime d'activité: no rate; the data needed to estimate it are not yet available, the DREES wrote in 2022 (Les Dossiers de la DREES n° 92).
Help with the claim changes the rate. In a nationwide trial among job seekers, « a meeting with social services to assess eligibility and help with applications to social benefits increased new benefit take-up by 29 percent », while an online simulator of eligibility did not, and « individuals who benefit the most from the meetings are the least likely to attend » (Castell, Gurgand, Imbert and Tochev, 2025).
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- Bottom 10%D1 · 6.8 million peopleunder €1,140, estimated a monthWho pays€30.9bn, estimatedWho receives€140.9bn, estimated
- Bottom 10–20%D2 · 6.8 million people€1,140, estimated–€1,440, estimated a monthWho pays€41.7bn, estimatedWho receives€161bn, estimated
- Bottom 20–30%D3 · 6.8 million people€1,440, estimated–€1,720, estimated a monthWho pays€56.6bn, estimatedWho receives€154bn, estimated
- Bottom 30–40%D4 · 6.8 million people€1,720, estimated–€1,960, estimated a monthWho pays€71.8bn, estimatedWho receives€155.2bn, estimated
- Bottom 40–50%D5 · 6.8 million people€1,960, estimated–€2,190, estimated a monthWho pays€85bn, estimatedWho receives€143.7bn, estimated
- Top 40–50%D6 · 6.8 million people€2,190, estimated–€2,440, estimated a monthWho pays€99bn, estimatedWho receives€147.1bn, estimated
- Top 30–40%D7 · 6.8 million people€2,440, estimated–€2,740, estimated a monthWho pays€118.7bn, estimatedWho receives€148bn, estimated
- Top 20–30%D8 · 6.8 million people€2,740, estimated–€3,180, estimated a monthWho pays€145.4bn, estimatedWho receives€142.9bn, estimated
- Top 10–20%D9 · 6.8 million people€3,180, estimated–€3,990, estimated a monthWho pays€185.5bn, estimatedWho receives€152.2bn, estimated
- Top 10%D10 · 6.8 million peopleover €3,990, estimated a monthWho pays€402.4bn, estimatedWho receives€175.6bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Bottom 10% | Through companies | €21.2bn, estimated | 1.3% |
| Bottom 10% | CSG on earnings and benefits | €988m, estimated | 0.1% |
| Bottom 10% | CSG on capital income | €437m, estimated | 0.0% |
| Bottom 10% | Income tax | €2.7bn, estimated | 0.2% |
| Bottom 10% | Other taxes on income and wealth | €410m, estimated | 0.0% |
| Bottom 10% | Pension contributions | €3.3bn, estimated | 0.2% |
| Bottom 10% | Other contributions | €1.7bn, estimated | 0.1% |
| Bottom 10–20% | Through companies | €24.8bn, estimated | 1.5% |
| Bottom 10–20% | CSG on earnings and benefits | €3.3bn, estimated | 0.2% |
| Bottom 10–20% | CSG on capital income | €469m, estimated | 0.0% |
| Bottom 10–20% | Income tax | €102m, estimated | 0.0% |
| Bottom 10–20% | Other taxes on income and wealth | €410m, estimated | 0.0% |
| Bottom 10–20% | Pension contributions | €8.4bn, estimated | 0.5% |
| Bottom 10–20% | Other contributions | €4.3bn, estimated | 0.3% |
| Bottom 20–30% | Through companies | €30.2bn, estimated | 1.9% |
| Bottom 20–30% | CSG on earnings and benefits | €5.9bn, estimated | 0.4% |
| Bottom 20–30% | CSG on capital income | €687m, estimated | 0.0% |
| Bottom 20–30% | Income tax | €0m, estimated | 0.0% |
| Bottom 20–30% | Other taxes on income and wealth | €718m, estimated | 0.0% |
| Bottom 20–30% | Pension contributions | €12.5bn, estimated | 0.8% |
| Bottom 20–30% | Other contributions | €6.6bn, estimated | 0.4% |
| Bottom 30–40% | Through companies | €34.6bn, estimated | 2.1% |
| Bottom 30–40% | CSG on earnings and benefits | €8.6bn, estimated | 0.5% |
| Bottom 30–40% | CSG on capital income | €809m, estimated | 0.1% |
| Bottom 30–40% | Income tax | €407m, estimated | 0.0% |
| Bottom 30–40% | Other taxes on income and wealth | €1bn, estimated | 0.1% |
| Bottom 30–40% | Pension contributions | €17.2bn, estimated | 1.1% |
| Bottom 30–40% | Other contributions | €9.2bn, estimated | 0.6% |
| Bottom 40–50% | Through companies | €37.9bn, estimated | 2.3% |
| Bottom 40–50% | CSG on earnings and benefits | €10.4bn, estimated | 0.6% |
| Bottom 40–50% | CSG on capital income | €915m, estimated | 0.1% |
| Bottom 40–50% | Income tax | €1.2bn, estimated | 0.1% |
| Bottom 40–50% | Other taxes on income and wealth | €1.2bn, estimated | 0.1% |
| Bottom 40–50% | Pension contributions | €21.2bn, estimated | 1.3% |
| Bottom 40–50% | Other contributions | €12.1bn, estimated | 0.7% |
| Top 40–50% | Through companies | €43.1bn, estimated | 2.7% |
| Top 40–50% | CSG on earnings and benefits | €12.1bn, estimated | 0.7% |
| Top 40–50% | CSG on capital income | €1.1bn, estimated | 0.1% |
| Top 40–50% | Income tax | €2.6bn, estimated | 0.2% |
| Top 40–50% | Other taxes on income and wealth | €1.5bn, estimated | 0.1% |
| Top 40–50% | Pension contributions | €24.2bn, estimated | 1.5% |
| Top 40–50% | Other contributions | €14.3bn, estimated | 0.9% |
| Top 30–40% | Through companies | €47.7bn, estimated | 3.0% |
| Top 30–40% | CSG on earnings and benefits | €14.6bn, estimated | 0.9% |
| Top 30–40% | CSG on capital income | €1.3bn, estimated | 0.1% |
| Top 30–40% | Income tax | €4.6bn, estimated | 0.3% |
| Top 30–40% | Other taxes on income and wealth | €1.7bn, estimated | 0.1% |
| Top 30–40% | Pension contributions | €30.4bn, estimated | 1.9% |
| Top 30–40% | Other contributions | €18.3bn, estimated | 1.1% |
| Top 20–30% | Through companies | €54.8bn, estimated | 3.4% |
| Top 20–30% | CSG on earnings and benefits | €17.4bn, estimated | 1.1% |
| Top 20–30% | CSG on capital income | €1.6bn, estimated | 0.1% |
| Top 20–30% | Income tax | €8.8bn, estimated | 0.5% |
| Top 20–30% | Other taxes on income and wealth | €2.3bn, estimated | 0.1% |
| Top 20–30% | Pension contributions | €37.1bn, estimated | 2.3% |
| Top 20–30% | Other contributions | €23.5bn, estimated | 1.5% |
| Top 10–20% | Through companies | €63.7bn, estimated | 3.9% |
| Top 10–20% | CSG on earnings and benefits | €21.3bn, estimated | 1.3% |
| Top 10–20% | CSG on capital income | €2.3bn, estimated | 0.1% |
| Top 10–20% | Income tax | €16.4bn, estimated | 1.0% |
| Top 10–20% | Other taxes on income and wealth | €3.4bn, estimated | 0.2% |
| Top 10–20% | Pension contributions | €46.7bn, estimated | 2.9% |
| Top 10–20% | Other contributions | €31.8bn, estimated | 2.0% |
| Top 10% | Through companies | €138.4bn, estimated | 8.6% |
| Top 10% | CSG on earnings and benefits | €38.3bn, estimated | 2.4% |
| Top 10% | CSG on capital income | €7.2bn, estimated | 0.4% |
| Top 10% | Income tax | €66.5bn, estimated | 4.1% |
| Top 10% | Other taxes on income and wealth | €12bn, estimated | 0.7% |
| Top 10% | Pension contributions | €79.3bn, estimated | 4.9% |
| Top 10% | Other contributions | €60.6bn, estimated | 3.8% |
| Outside France | Through companies | €29.9bn, estimated | 1.9% |
| Outside France | General government | €158.2bn, estimated | 9.8% |
| Outside France | General government | €3bn | 0.2% |
| Outside France | General government | €9.2bn | 0.6% |
| Through companies | Taxes on products | €318.8bn, estimated | 19.7% |
| Through companies | Taxes on production | €128.1bn, estimated | 7.9% |
| Through companies | Corporate tax | €79.3bn, estimated | 4.9% |
| Taxes on products | General government | €318.8bn, estimated | 19.7% |
| Taxes on production | General government | €128.1bn, estimated | 7.9% |
| Corporate tax | General government | €79.3bn, estimated | 4.9% |
| CSG on earnings and benefits | General government | €133bn, estimated | 8.2% |
| CSG on capital income | General government | €16.9bn, estimated | 1.0% |
| Income tax | General government | €103.3bn, estimated | 6.4% |
| Other taxes on income and wealth | General government | €24.7bn, estimated | 1.5% |
| Pension contributions | General government | €280.4bn, estimated | 17.4% |
| Other contributions | General government | €182.4bn, estimated | 11.3% |
| Lenders in France | General government | €676m, estimated | 0.0% |
| Other revenue | General government | €156.3bn | 9.7% |
| Inheritance and gift duties | General government | €20.8bn | 1.3% |
| General government | Subsidies on products | €44.2bn, estimated | 2.7% |
| General government | Subsidies on production | €53bn, estimated | 3.3% |
| General government | Pensions | €370bn, estimated | 22.9% |
| General government | Unemployment benefits | €42.9bn, estimated | 2.7% |
| General government | Other cash benefits | €137.4bn, estimated | 8.5% |
| General government | Health care | €249.7bn, estimated | 15.5% |
| General government | Education | €141.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €107.7bn, estimated | 6.7% |
| General government | Culture and leisure | €41.4bn, estimated | 2.6% |
| General government | Collective services | €332.8bn, estimated | 20.6% |
| General government | Banque de France | €11.3bn, estimated | 0.7% |
| General government | Lenders in France | €14.6bn, estimated | 0.9% |
| General government | Repaid to the Banque de France | €7bn, estimated | 0.4% |
| General government | Unclassified spending | €878m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.2bn, estimated | 2.7% |
| Subsidies on production | Through companies | €53bn, estimated | 3.3% |
| Through companies | Bottom 10% | €4.6bn, estimated | 0.3% |
| Pensions | Bottom 10% | €9.9bn, estimated | 0.6% |
| Unemployment benefits | Bottom 10% | €5.4bn, estimated | 0.3% |
| Other cash benefits | Bottom 10% | €19.4bn, estimated | 1.2% |
| Health care | Bottom 10% | €20.9bn, estimated | 1.3% |
| Education | Bottom 10% | €20.7bn, estimated | 1.3% |
| Social care and housing aid | Bottom 10% | €19.2bn, estimated | 1.2% |
| Culture and leisure | Bottom 10% | €4.1bn, estimated | 0.3% |
| Collective services | Bottom 10% | €36.8bn, estimated | 2.3% |
| Through companies | Bottom 10–20% | €5.4bn, estimated | 0.3% |
| Pensions | Bottom 10–20% | €21.1bn, estimated | 1.3% |
| Unemployment benefits | Bottom 10–20% | €5.3bn, estimated | 0.3% |
| Other cash benefits | Bottom 10–20% | €19.6bn, estimated | 1.2% |
| Health care | Bottom 10–20% | €33.6bn, estimated | 2.1% |
| Education | Bottom 10–20% | €16.8bn, estimated | 1.0% |
| Social care and housing aid | Bottom 10–20% | €20.7bn, estimated | 1.3% |
| Culture and leisure | Bottom 10–20% | €4.1bn, estimated | 0.3% |
| Collective services | Bottom 10–20% | €34.2bn, estimated | 2.1% |
| Through companies | Bottom 20–30% | €6.5bn, estimated | 0.4% |
| Pensions | Bottom 20–30% | €31.8bn, estimated | 2.0% |
| Unemployment benefits | Bottom 20–30% | €4.8bn, estimated | 0.3% |
| Other cash benefits | Bottom 20–30% | €15bn, estimated | 0.9% |
| Health care | Bottom 20–30% | €28.6bn, estimated | 1.8% |
| Education | Bottom 20–30% | €16.5bn, estimated | 1.0% |
| Social care and housing aid | Bottom 20–30% | €13.1bn, estimated | 0.8% |
| Culture and leisure | Bottom 20–30% | €4.1bn, estimated | 0.3% |
| Collective services | Bottom 20–30% | €33.6bn, estimated | 2.1% |
| Through companies | Bottom 30–40% | €7.5bn, estimated | 0.5% |
| Pensions | Bottom 30–40% | €33.8bn, estimated | 2.1% |
| Unemployment benefits | Bottom 30–40% | €4.5bn, estimated | 0.3% |
| Other cash benefits | Bottom 30–40% | €13.1bn, estimated | 0.8% |
| Health care | Bottom 30–40% | €32.7bn, estimated | 2.0% |
| Education | Bottom 30–40% | €14.3bn, estimated | 0.9% |
| Social care and housing aid | Bottom 30–40% | €11.9bn, estimated | 0.7% |
| Culture and leisure | Bottom 30–40% | €4.1bn, estimated | 0.3% |
| Collective services | Bottom 30–40% | €33.4bn, estimated | 2.1% |
| Through companies | Bottom 40–50% | €7.9bn, estimated | 0.5% |
| Pensions | Bottom 40–50% | €36.3bn, estimated | 2.2% |
| Unemployment benefits | Bottom 40–50% | €4.3bn, estimated | 0.3% |
| Other cash benefits | Bottom 40–50% | €12.1bn, estimated | 0.7% |
| Health care | Bottom 40–50% | €23.3bn, estimated | 1.4% |
| Education | Bottom 40–50% | €13.6bn, estimated | 0.8% |
| Social care and housing aid | Bottom 40–50% | €9.6bn, estimated | 0.6% |
| Culture and leisure | Bottom 40–50% | €4.1bn, estimated | 0.3% |
| Collective services | Bottom 40–50% | €32.5bn, estimated | 2.0% |
| Through companies | Top 40–50% | €8.9bn, estimated | 0.5% |
| Pensions | Top 40–50% | €40.6bn, estimated | 2.5% |
| Unemployment benefits | Top 40–50% | €3.3bn, estimated | 0.2% |
| Other cash benefits | Top 40–50% | €11.2bn, estimated | 0.7% |
| Health care | Top 40–50% | €25.3bn, estimated | 1.6% |
| Education | Top 40–50% | €12.7bn, estimated | 0.8% |
| Social care and housing aid | Top 40–50% | €8.6bn, estimated | 0.5% |
| Culture and leisure | Top 40–50% | €4.1bn, estimated | 0.3% |
| Collective services | Top 40–50% | €32.5bn, estimated | 2.0% |
| Through companies | Top 30–40% | €9.8bn, estimated | 0.6% |
| Pensions | Top 30–40% | €41.6bn, estimated | 2.6% |
| Unemployment benefits | Top 30–40% | €3.6bn, estimated | 0.2% |
| Other cash benefits | Top 30–40% | €11bn, estimated | 0.7% |
| Health care | Top 30–40% | €25.8bn, estimated | 1.6% |
| Education | Top 30–40% | €12bn, estimated | 0.7% |
| Social care and housing aid | Top 30–40% | €7.6bn, estimated | 0.5% |
| Culture and leisure | Top 30–40% | €4.1bn, estimated | 0.3% |
| Collective services | Top 30–40% | €32.5bn, estimated | 2.0% |
| Through companies | Top 20–30% | €11.4bn, estimated | 0.7% |
| Pensions | Top 20–30% | €44.5bn, estimated | 2.8% |
| Unemployment benefits | Top 20–30% | €3.2bn, estimated | 0.2% |
| Other cash benefits | Top 20–30% | €11.1bn, estimated | 0.7% |
| Health care | Top 20–30% | €18.6bn, estimated | 1.2% |
| Education | Top 20–30% | €12bn, estimated | 0.7% |
| Social care and housing aid | Top 20–30% | €6.1bn, estimated | 0.4% |
| Culture and leisure | Top 20–30% | €4.1bn, estimated | 0.3% |
| Collective services | Top 20–30% | €32bn, estimated | 2.0% |
| Through companies | Top 10–20% | €13.3bn, estimated | 0.8% |
| Pensions | Top 10–20% | €48.6bn, estimated | 3.0% |
| Unemployment benefits | Top 10–20% | €3.5bn, estimated | 0.2% |
| Other cash benefits | Top 10–20% | €11.2bn, estimated | 0.7% |
| Health care | Top 10–20% | €22.1bn, estimated | 1.4% |
| Education | Top 10–20% | €11.5bn, estimated | 0.7% |
| Social care and housing aid | Top 10–20% | €5.7bn, estimated | 0.4% |
| Culture and leisure | Top 10–20% | €4.1bn, estimated | 0.3% |
| Collective services | Top 10–20% | €32.2bn, estimated | 2.0% |
| Through companies | Top 10% | €22bn, estimated | 1.4% |
| Pensions | Top 10% | €61.9bn, estimated | 3.8% |
| Unemployment benefits | Top 10% | €5.1bn, estimated | 0.3% |
| Other cash benefits | Top 10% | €13.8bn, estimated | 0.9% |
| Health care | Top 10% | €19bn, estimated | 1.2% |
| Education | Top 10% | €11.5bn, estimated | 0.7% |
| Social care and housing aid | Top 10% | €5.1bn, estimated | 0.3% |
| Culture and leisure | Top 10% | €4.1bn, estimated | 0.3% |
| Collective services | Top 10% | €33.1bn, estimated | 2.0% |
| General government | Outside France | €25.8bn, estimated | 1.6% |
| General government | Outside France | €23.9bn | 1.5% |
| General government | Outside France | €10.8bn | 0.7% |
| General government | Outside France | €373m | 0.0% |
Groups of individuals ranked by their household's living standard (Insee).
Range: the living standard at the group's edges, in euros a month for one person living alone, after taxes and benefits, constant 2024 euros (Insee, metropolitan France). A couple with two children under 14 needs 2.1 times as much for the same living standard. Insee's distributional accounts rank people by a survey-based living standard close to, but not the same as, this one. Up to the 95th percentile the edges are Insee's survey thresholds, interpolated linearly between them; above it, Insee's thresholds from tax and benefit files at the 99th, 99.9th and 99.99th percentiles (Filosofi, 2021), as multiples of its 9th decile carried to the survey's, with Pareto curves between them, to the nearest €100. Pays and receives: the group's levies and transfers over its people, children included, a month; in brackets, the lowest and highest figure under the alternative assumptions the notes list. Allocated capital income: Insee's three rows, net financial income, rents, actual and imputed (one row, not split), and the profits companies keep, as Insee attributes them in 2023, over the group's residents, children included, as a monthly equivalent. Imputed rents, retained profits and the income of life insurance are not cash the group receives. It is private income outside general government, so it is shown beside the diagram. Insee publishes it for 2023 only: both years show 2023 data.
By tenth: D1 to D10 as Insee publishes them, each tenth adding two of Insee's twentieths; the groups' shares are Insee's.
Capital income by tenth: Insee's rows of net financial income, rents, actual and imputed, and profits kept in companies (Tableau complémentaire), each tenth adding two twentieths. In 2023 the richest tenth received €215.1bn, estimated of it, against €402.4bn, estimated of levies paid and €175.6bn, estimated of transfers received.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-tenths-2023.html, and on the Method page.
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- Bottom 10%D1 · 6.8 million peopleunder €1,160, estimated a monthWho pays€31.6bn, estimatedWho receives€146.3bn, estimated
- Bottom 10–20%D2 · 6.8 million people€1,160, estimated–€1,480, estimated a monthWho pays€42.8bn, estimatedWho receives€167.4bn, estimated
- Bottom 20–30%D3 · 6.8 million people€1,480, estimated–€1,750, estimated a monthWho pays€58.2bn, estimatedWho receives€160.1bn, estimated
- Bottom 30–40%D4 · 6.8 million people€1,750, estimated–€1,990, estimated a monthWho pays€73.9bn, estimatedWho receives€161.3bn, estimated
- Bottom 40–50%D5 · 6.8 million people€1,990, estimated–€2,230, estimated a monthWho pays€87.6bn, estimatedWho receives€149.3bn, estimated
- Top 40–50%D6 · 6.8 million people€2,230, estimated–€2,490, estimated a monthWho pays€102bn, estimatedWho receives€152.8bn, estimated
- Top 30–40%D7 · 6.8 million people€2,490, estimated–€2,810, estimated a monthWho pays€122.3bn, estimatedWho receives€153.7bn, estimated
- Top 20–30%D8 · 6.8 million people€2,810, estimated–€3,230, estimated a monthWho pays€149.9bn, estimatedWho receives€148.4bn, estimated
- Top 10–20%D9 · 6.8 million people€3,230, estimated–€4,050, estimated a monthWho pays€191.3bn, estimatedWho receives€158.1bn, estimated
- Top 10%D10 · 6.8 million peopleover €4,050, estimated a monthWho pays€414.4bn, estimatedWho receives€182.2bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Bottom 10% | Through companies | €21.6bn, estimated | 1.3% |
| Bottom 10% | CSG on earnings and benefits | €1bn, estimated | 0.1% |
| Bottom 10% | CSG on capital income | €438m, estimated | 0.0% |
| Bottom 10% | Income tax | €2.8bn, estimated | 0.2% |
| Bottom 10% | Other taxes on income and wealth | €420m, estimated | 0.0% |
| Bottom 10% | Pension contributions | €3.5bn, estimated | 0.2% |
| Bottom 10% | Other contributions | €1.8bn, estimated | 0.1% |
| Bottom 10–20% | Through companies | €25.2bn, estimated | 1.5% |
| Bottom 10–20% | CSG on earnings and benefits | €3.4bn, estimated | 0.2% |
| Bottom 10–20% | CSG on capital income | €471m, estimated | 0.0% |
| Bottom 10–20% | Income tax | €104m, estimated | 0.0% |
| Bottom 10–20% | Other taxes on income and wealth | €420m, estimated | 0.0% |
| Bottom 10–20% | Pension contributions | €8.7bn, estimated | 0.5% |
| Bottom 10–20% | Other contributions | €4.5bn, estimated | 0.3% |
| Bottom 20–30% | Through companies | €30.8bn, estimated | 1.8% |
| Bottom 20–30% | CSG on earnings and benefits | €6.1bn, estimated | 0.4% |
| Bottom 20–30% | CSG on capital income | €688m, estimated | 0.0% |
| Bottom 20–30% | Income tax | €0m, estimated | 0.0% |
| Bottom 20–30% | Other taxes on income and wealth | €735m, estimated | 0.0% |
| Bottom 20–30% | Pension contributions | €13.1bn, estimated | 0.8% |
| Bottom 20–30% | Other contributions | €6.9bn, estimated | 0.4% |
| Bottom 30–40% | Through companies | €35.3bn, estimated | 2.1% |
| Bottom 30–40% | CSG on earnings and benefits | €8.8bn, estimated | 0.5% |
| Bottom 30–40% | CSG on capital income | €814m, estimated | 0.0% |
| Bottom 30–40% | Income tax | €417m, estimated | 0.0% |
| Bottom 30–40% | Other taxes on income and wealth | €1bn, estimated | 0.1% |
| Bottom 30–40% | Pension contributions | €18bn, estimated | 1.1% |
| Bottom 30–40% | Other contributions | €9.6bn, estimated | 0.6% |
| Bottom 40–50% | Through companies | €38.6bn, estimated | 2.3% |
| Bottom 40–50% | CSG on earnings and benefits | €10.6bn, estimated | 0.6% |
| Bottom 40–50% | CSG on capital income | €921m, estimated | 0.1% |
| Bottom 40–50% | Income tax | €1.3bn, estimated | 0.1% |
| Bottom 40–50% | Other taxes on income and wealth | €1.3bn, estimated | 0.1% |
| Bottom 40–50% | Pension contributions | €22.2bn, estimated | 1.3% |
| Bottom 40–50% | Other contributions | €12.6bn, estimated | 0.7% |
| Top 40–50% | Through companies | €43.9bn, estimated | 2.6% |
| Top 40–50% | CSG on earnings and benefits | €12.4bn, estimated | 0.7% |
| Top 40–50% | CSG on capital income | €1.1bn, estimated | 0.1% |
| Top 40–50% | Income tax | €2.7bn, estimated | 0.2% |
| Top 40–50% | Other taxes on income and wealth | €1.6bn, estimated | 0.1% |
| Top 40–50% | Pension contributions | €25.3bn, estimated | 1.5% |
| Top 40–50% | Other contributions | €15bn, estimated | 0.9% |
| Top 30–40% | Through companies | €48.6bn, estimated | 2.9% |
| Top 30–40% | CSG on earnings and benefits | €15bn, estimated | 0.9% |
| Top 30–40% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Top 30–40% | Income tax | €4.7bn, estimated | 0.3% |
| Top 30–40% | Other taxes on income and wealth | €1.8bn, estimated | 0.1% |
| Top 30–40% | Pension contributions | €31.7bn, estimated | 1.9% |
| Top 30–40% | Other contributions | €19.2bn, estimated | 1.1% |
| Top 20–30% | Through companies | €55.8bn, estimated | 3.3% |
| Top 20–30% | CSG on earnings and benefits | €17.8bn, estimated | 1.1% |
| Top 20–30% | CSG on capital income | €1.7bn, estimated | 0.1% |
| Top 20–30% | Income tax | €9bn, estimated | 0.5% |
| Top 20–30% | Other taxes on income and wealth | €2.3bn, estimated | 0.1% |
| Top 20–30% | Pension contributions | €38.8bn, estimated | 2.3% |
| Top 20–30% | Other contributions | €24.6bn, estimated | 1.5% |
| Top 10–20% | Through companies | €64.9bn, estimated | 3.8% |
| Top 10–20% | CSG on earnings and benefits | €21.8bn, estimated | 1.3% |
| Top 10–20% | CSG on capital income | €2.4bn, estimated | 0.1% |
| Top 10–20% | Income tax | €16.8bn, estimated | 1.0% |
| Top 10–20% | Other taxes on income and wealth | €3.5bn, estimated | 0.2% |
| Top 10–20% | Pension contributions | €48.8bn, estimated | 2.9% |
| Top 10–20% | Other contributions | €33.2bn, estimated | 2.0% |
| Top 10% | Through companies | €141.2bn, estimated | 8.3% |
| Top 10% | CSG on earnings and benefits | €38.8bn, estimated | 2.3% |
| Top 10% | CSG on capital income | €7.8bn, estimated | 0.5% |
| Top 10% | Income tax | €68.1bn, estimated | 4.0% |
| Top 10% | Other taxes on income and wealth | €12.3bn, estimated | 0.7% |
| Top 10% | Pension contributions | €82.9bn, estimated | 4.9% |
| Top 10% | Other contributions | €63.3bn, estimated | 3.7% |
| Outside France | Through companies | €31.5bn, estimated | 1.9% |
| Outside France | General government | €124.9bn, estimated | 7.4% |
| Outside France | General government | €3.5bn | 0.2% |
| Outside France | General government | €6.9bn | 0.4% |
| Through companies | Taxes on products | €325.4bn, estimated | 19.2% |
| Through companies | Taxes on production | €130.7bn, estimated | 7.7% |
| Through companies | Corporate tax | €81.2bn, estimated | 4.8% |
| Taxes on products | General government | €325.4bn, estimated | 19.2% |
| Taxes on production | General government | €130.7bn, estimated | 7.7% |
| Corporate tax | General government | €81.2bn, estimated | 4.8% |
| CSG on earnings and benefits | General government | €135.7bn, estimated | 8.0% |
| CSG on capital income | General government | €17.7bn, estimated | 1.0% |
| Income tax | General government | €105.8bn, estimated | 6.2% |
| Other taxes on income and wealth | General government | €25.3bn, estimated | 1.5% |
| Pension contributions | General government | €293bn, estimated | 17.3% |
| Other contributions | General government | €190.6bn, estimated | 11.3% |
| Lenders in France | General government | €64.4bn, estimated | 3.8% |
| Other revenue | General government | €166.9bn | 9.9% |
| Inheritance and gift duties | General government | €20.8bn | 1.2% |
| General government | Subsidies on products | €44.6bn, estimated | 2.6% |
| General government | Subsidies on production | €53.4bn, estimated | 3.2% |
| General government | Pensions | €389.8bn, estimated | 23.0% |
| General government | Unemployment benefits | €45.2bn, estimated | 2.7% |
| General government | Other cash benefits | €144.7bn, estimated | 8.5% |
| General government | Health care | €261.2bn, estimated | 15.4% |
| General government | Education | €148.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €113.4bn, estimated | 6.7% |
| General government | Culture and leisure | €43.1bn, estimated | 2.5% |
| General government | Collective services | €335.7bn, estimated | 19.8% |
| General government | Banque de France | €11.9bn, estimated | 0.7% |
| General government | Lenders in France | €16.4bn, estimated | 1.0% |
| General government | Repaid to the Banque de France | €20.3bn, estimated | 1.2% |
| General government | Unclassified spending | €914m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.6bn, estimated | 2.6% |
| Subsidies on production | Through companies | €53.4bn, estimated | 3.2% |
| Through companies | Bottom 10% | €4.6bn, estimated | 0.3% |
| Pensions | Bottom 10% | €10.4bn, estimated | 0.6% |
| Unemployment benefits | Bottom 10% | €5.7bn, estimated | 0.3% |
| Other cash benefits | Bottom 10% | €20.4bn, estimated | 1.2% |
| Health care | Bottom 10% | €21.8bn, estimated | 1.3% |
| Education | Bottom 10% | €21.7bn, estimated | 1.3% |
| Social care and housing aid | Bottom 10% | €20.2bn, estimated | 1.2% |
| Culture and leisure | Bottom 10% | €4.3bn, estimated | 0.3% |
| Collective services | Bottom 10% | €37.1bn, estimated | 2.2% |
| Through companies | Bottom 10–20% | €5.4bn, estimated | 0.3% |
| Pensions | Bottom 10–20% | €22.2bn, estimated | 1.3% |
| Unemployment benefits | Bottom 10–20% | €5.6bn, estimated | 0.3% |
| Other cash benefits | Bottom 10–20% | €20.7bn, estimated | 1.2% |
| Health care | Bottom 10–20% | €35.2bn, estimated | 2.1% |
| Education | Bottom 10–20% | €17.6bn, estimated | 1.0% |
| Social care and housing aid | Bottom 10–20% | €21.8bn, estimated | 1.3% |
| Culture and leisure | Bottom 10–20% | €4.3bn, estimated | 0.3% |
| Collective services | Bottom 10–20% | €34.5bn, estimated | 2.0% |
| Through companies | Bottom 20–30% | €6.6bn, estimated | 0.4% |
| Pensions | Bottom 20–30% | €33.5bn, estimated | 2.0% |
| Unemployment benefits | Bottom 20–30% | €5bn, estimated | 0.3% |
| Other cash benefits | Bottom 20–30% | €15.8bn, estimated | 0.9% |
| Health care | Bottom 20–30% | €29.9bn, estimated | 1.8% |
| Education | Bottom 20–30% | €17.3bn, estimated | 1.0% |
| Social care and housing aid | Bottom 20–30% | €13.8bn, estimated | 0.8% |
| Culture and leisure | Bottom 20–30% | €4.3bn, estimated | 0.3% |
| Collective services | Bottom 20–30% | €33.9bn, estimated | 2.0% |
| Through companies | Bottom 30–40% | €7.5bn, estimated | 0.4% |
| Pensions | Bottom 30–40% | €35.6bn, estimated | 2.1% |
| Unemployment benefits | Bottom 30–40% | €4.7bn, estimated | 0.3% |
| Other cash benefits | Bottom 30–40% | €13.8bn, estimated | 0.8% |
| Health care | Bottom 30–40% | €34.2bn, estimated | 2.0% |
| Education | Bottom 30–40% | €15bn, estimated | 0.9% |
| Social care and housing aid | Bottom 30–40% | €12.6bn, estimated | 0.7% |
| Culture and leisure | Bottom 30–40% | €4.3bn, estimated | 0.3% |
| Collective services | Bottom 30–40% | €33.6bn, estimated | 2.0% |
| Through companies | Bottom 40–50% | €8bn, estimated | 0.5% |
| Pensions | Bottom 40–50% | €38.2bn, estimated | 2.3% |
| Unemployment benefits | Bottom 40–50% | €4.5bn, estimated | 0.3% |
| Other cash benefits | Bottom 40–50% | €12.7bn, estimated | 0.8% |
| Health care | Bottom 40–50% | €24.3bn, estimated | 1.4% |
| Education | Bottom 40–50% | €14.3bn, estimated | 0.8% |
| Social care and housing aid | Bottom 40–50% | €10.1bn, estimated | 0.6% |
| Culture and leisure | Bottom 40–50% | €4.3bn, estimated | 0.3% |
| Collective services | Bottom 40–50% | €32.8bn, estimated | 1.9% |
| Through companies | Top 40–50% | €8.9bn, estimated | 0.5% |
| Pensions | Top 40–50% | €42.7bn, estimated | 2.5% |
| Unemployment benefits | Top 40–50% | €3.5bn, estimated | 0.2% |
| Other cash benefits | Top 40–50% | €11.8bn, estimated | 0.7% |
| Health care | Top 40–50% | €26.4bn, estimated | 1.6% |
| Education | Top 40–50% | €13.3bn, estimated | 0.8% |
| Social care and housing aid | Top 40–50% | €9.1bn, estimated | 0.5% |
| Culture and leisure | Top 40–50% | €4.3bn, estimated | 0.3% |
| Collective services | Top 40–50% | €32.8bn, estimated | 1.9% |
| Through companies | Top 30–40% | €9.9bn, estimated | 0.6% |
| Pensions | Top 30–40% | €43.8bn, estimated | 2.6% |
| Unemployment benefits | Top 30–40% | €3.7bn, estimated | 0.2% |
| Other cash benefits | Top 30–40% | €11.6bn, estimated | 0.7% |
| Health care | Top 30–40% | €26.9bn, estimated | 1.6% |
| Education | Top 30–40% | €12.6bn, estimated | 0.7% |
| Social care and housing aid | Top 30–40% | €8bn, estimated | 0.5% |
| Culture and leisure | Top 30–40% | €4.3bn, estimated | 0.3% |
| Collective services | Top 30–40% | €32.8bn, estimated | 1.9% |
| Through companies | Top 20–30% | €11.5bn, estimated | 0.7% |
| Pensions | Top 20–30% | €46.8bn, estimated | 2.8% |
| Unemployment benefits | Top 20–30% | €3.4bn, estimated | 0.2% |
| Other cash benefits | Top 20–30% | €11.7bn, estimated | 0.7% |
| Health care | Top 20–30% | €19.5bn, estimated | 1.1% |
| Education | Top 20–30% | €12.6bn, estimated | 0.7% |
| Social care and housing aid | Top 20–30% | €6.4bn, estimated | 0.4% |
| Culture and leisure | Top 20–30% | €4.3bn, estimated | 0.3% |
| Collective services | Top 20–30% | €32.2bn, estimated | 1.9% |
| Through companies | Top 10–20% | €13.4bn, estimated | 0.8% |
| Pensions | Top 10–20% | €51.2bn, estimated | 3.0% |
| Unemployment benefits | Top 10–20% | €3.6bn, estimated | 0.2% |
| Other cash benefits | Top 10–20% | €11.8bn, estimated | 0.7% |
| Health care | Top 10–20% | €23.1bn, estimated | 1.4% |
| Education | Top 10–20% | €12.1bn, estimated | 0.7% |
| Social care and housing aid | Top 10–20% | €6bn, estimated | 0.4% |
| Culture and leisure | Top 10–20% | €4.3bn, estimated | 0.3% |
| Collective services | Top 10–20% | €32.5bn, estimated | 1.9% |
| Through companies | Top 10% | €22.2bn, estimated | 1.3% |
| Pensions | Top 10% | €65.3bn, estimated | 3.9% |
| Unemployment benefits | Top 10% | €5.3bn, estimated | 0.3% |
| Other cash benefits | Top 10% | €14.5bn, estimated | 0.9% |
| Health care | Top 10% | €19.8bn, estimated | 1.2% |
| Education | Top 10% | €12.1bn, estimated | 0.7% |
| Social care and housing aid | Top 10% | €5.4bn, estimated | 0.3% |
| Culture and leisure | Top 10% | €4.3bn, estimated | 0.3% |
| Collective services | Top 10% | €33.4bn, estimated | 2.0% |
| General government | Outside France | €30.6bn, estimated | 1.8% |
| General government | Outside France | €22.3bn | 1.3% |
| General government | Outside France | €10.3bn | 0.6% |
| General government | Outside France | €760m | 0.0% |
Groups of individuals ranked by their household's living standard (Insee).
Range: the living standard at the group's edges, in euros a month for one person living alone, after taxes and benefits, constant 2024 euros (Insee, metropolitan France). A couple with two children under 14 needs 2.1 times as much for the same living standard. Insee's distributional accounts rank people by a survey-based living standard close to, but not the same as, this one. Up to the 95th percentile the edges are Insee's survey thresholds, interpolated linearly between them; above it, Insee's thresholds from tax and benefit files at the 99th, 99.9th and 99.99th percentiles (Filosofi, 2021), as multiples of its 9th decile carried to the survey's, with Pareto curves between them, to the nearest €100. Pays and receives: the group's levies and transfers over its people, children included, a month; in brackets, the lowest and highest figure under the alternative assumptions the notes list. Allocated capital income: Insee's three rows, net financial income, rents, actual and imputed (one row, not split), and the profits companies keep, as Insee attributes them in 2023, over the group's residents, children included, as a monthly equivalent. Imputed rents, retained profits and the income of life insurance are not cash the group receives. It is private income outside general government, so it is shown beside the diagram. Insee publishes it for 2023 only: both years show 2023 data.
By tenth: D1 to D10 as Insee publishes them, each tenth adding two of Insee's twentieths; the groups' shares are Insee's.
Capital income by tenth: Insee's rows of net financial income, rents, actual and imputed, and profits kept in companies (Tableau complémentaire), each tenth adding two twentieths. In 2023 the richest tenth received €215.1bn, estimated of it, against €402.4bn, estimated of levies paid and €175.6bn, estimated of transfers received.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-tenths-2024.html, and on the Method page.
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- Bottom 33%P0–33 · 23 million peopleunder €1,800, estimated a monthWho pays€151.6bn, estimatedWho receives€507.9bn, estimated
- Bottom 33–49%P33–49 · 11 million people€1,800, estimated–€2,170, estimated a monthWho pays€125.3bn, estimatedWho receives€231.9bn, estimated
- Middle, 49–61% from the bottomP49–61 · 8.5 million people€2,170, estimated–€2,480, estimated a monthWho pays€123.8bn, estimatedWho receives€181.6bn, estimated
- Top 29–39%P61–71 · 6.9 million people€2,480, estimated–€2,810, estimated a monthWho pays€122.5bn, estimatedWho receives€148.4bn, estimated
- Top 20–29%P71–80 · 5.7 million people€2,810, estimated–€3,170, estimated a monthWho pays€122bn, estimatedWho receives€119.1bn, estimated
- Top 13–20%P80–87 · 4.7 million people€3,170, estimated–€3,720, estimated a monthWho pays€121.1bn, estimatedWho receives€102.9bn, estimated
- Top 7.9–13%P87–92 · 3.8 million people€3,720, estimated–€4,420, estimated a monthWho pays€121.9bn, estimatedWho receives€88.1bn, estimated
- Top 3.5–7.9%P92–96.5 · 3 million people€4,420, estimated–€5,600, estimated a monthWho pays€117.9bn, estimatedWho receives€72.8bn, estimated
- Top 0.9–3.5%P96.5–99.1 · 1.8 million people€5,600, estimated–€9,000, estimated a monthWho pays€115.5bn, estimatedWho receives€47.4bn, estimated
- Top 0.6–0.9%P99.1–99.4 · 220,000 people€9,000, estimated–€10,800, estimated a monthWho pays€23.1bn, estimatedWho receives€6.3bn, estimated
- Top 0.3–0.6%P99.4–99.7 · 180,000 people€10,800, estimated–€13,600, estimated a monthWho pays€23.1bn, estimatedWho receives€5.3bn, estimated
- Top 0.2–0.3%P99.7–99.8 · 130,000 people€13,600, estimated–€18,900, estimated a monthWho pays€23.1bn, estimatedWho receives€4.1bn, estimated
- Top 0.04–0.2%P99.8–99.96 · 78,000 people€18,900, estimated–€38,000, estimated a monthWho pays€23.1bn, estimatedWho receives€3bn, estimated
- Top 0.04%P99.96–100 · 27,000 peopleover €38,000, estimated a monthWho pays€23.1bn, estimatedWho receives€1.8bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Bottom 33% | Through companies | €87.3bn, estimated | 5.4% |
| Bottom 33% | CSG on earnings and benefits | €12.8bn, estimated | 0.8% |
| Bottom 33% | CSG on capital income | €1.9bn, estimated | 0.1% |
| Bottom 33% | Income tax | €3bn, estimated | 0.2% |
| Bottom 33% | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Bottom 33% | Pension contributions | €29.5bn, estimated | 1.8% |
| Bottom 33% | Other contributions | €15.2bn, estimated | 0.9% |
| Bottom 33–49% | Through companies | €57.4bn, estimated | 3.6% |
| Bottom 33–49% | CSG on earnings and benefits | €15.2bn, estimated | 0.9% |
| Bottom 33–49% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Bottom 33–49% | Income tax | €1.3bn, estimated | 0.1% |
| Bottom 33–49% | Other taxes on income and wealth | €1.8bn, estimated | 0.1% |
| Bottom 33–49% | Pension contributions | €30.9bn, estimated | 1.9% |
| Bottom 33–49% | Other contributions | €17.3bn, estimated | 1.1% |
| Middle, 49–61% from the bottom | Through companies | €53.4bn, estimated | 3.3% |
| Middle, 49–61% from the bottom | CSG on earnings and benefits | €15.2bn, estimated | 0.9% |
| Middle, 49–61% from the bottom | CSG on capital income | €1.4bn, estimated | 0.1% |
| Middle, 49–61% from the bottom | Income tax | €3.3bn, estimated | 0.2% |
| Middle, 49–61% from the bottom | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Middle, 49–61% from the bottom | Pension contributions | €30.5bn, estimated | 1.9% |
| Middle, 49–61% from the bottom | Other contributions | €18.1bn, estimated | 1.1% |
| Top 29–39% | Through companies | €48.8bn, estimated | 3.0% |
| Top 29–39% | CSG on earnings and benefits | €15.1bn, estimated | 0.9% |
| Top 29–39% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Top 29–39% | Income tax | €5.2bn, estimated | 0.3% |
| Top 29–39% | Other taxes on income and wealth | €1.8bn, estimated | 0.1% |
| Top 29–39% | Pension contributions | €31.3bn, estimated | 1.9% |
| Top 29–39% | Other contributions | €19bn, estimated | 1.2% |
| Top 20–29% | Through companies | €45.8bn, estimated | 2.8% |
| Top 20–29% | CSG on earnings and benefits | €14.6bn, estimated | 0.9% |
| Top 20–29% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Top 20–29% | Income tax | €7.4bn, estimated | 0.5% |
| Top 20–29% | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Top 20–29% | Pension contributions | €31.1bn, estimated | 1.9% |
| Top 20–29% | Other contributions | €19.8bn, estimated | 1.2% |
| Top 13–20% | Through companies | €42.3bn, estimated | 2.6% |
| Top 13–20% | CSG on earnings and benefits | €14.1bn, estimated | 0.9% |
| Top 13–20% | CSG on capital income | €1.5bn, estimated | 0.1% |
| Top 13–20% | Income tax | €10bn, estimated | 0.6% |
| Top 13–20% | Other taxes on income and wealth | €2.1bn, estimated | 0.1% |
| Top 13–20% | Pension contributions | €30.6bn, estimated | 1.9% |
| Top 13–20% | Other contributions | €20.6bn, estimated | 1.3% |
| Top 7.9–13% | Through companies | €39bn, estimated | 2.4% |
| Top 7.9–13% | CSG on earnings and benefits | €13.7bn, estimated | 0.8% |
| Top 7.9–13% | CSG on capital income | €1.6bn, estimated | 0.1% |
| Top 7.9–13% | Income tax | €13.6bn, estimated | 0.8% |
| Top 7.9–13% | Other taxes on income and wealth | €2.6bn, estimated | 0.2% |
| Top 7.9–13% | Pension contributions | €30.1bn, estimated | 1.9% |
| Top 7.9–13% | Other contributions | €21.4bn, estimated | 1.3% |
| Top 3.5–7.9% | Through companies | €38.4bn, estimated | 2.4% |
| Top 3.5–7.9% | CSG on earnings and benefits | €12bn, estimated | 0.7% |
| Top 3.5–7.9% | CSG on capital income | €1.9bn, estimated | 0.1% |
| Top 3.5–7.9% | Income tax | €17.7bn, estimated | 1.1% |
| Top 3.5–7.9% | Other taxes on income and wealth | €3.2bn, estimated | 0.2% |
| Top 3.5–7.9% | Pension contributions | €25.6bn, estimated | 1.6% |
| Top 3.5–7.9% | Other contributions | €19.1bn, estimated | 1.2% |
| Top 0.9–3.5% | Through companies | €42bn, estimated | 2.6% |
| Top 0.9–3.5% | CSG on earnings and benefits | €10.2bn, estimated | 0.6% |
| Top 0.9–3.5% | CSG on capital income | €2.2bn, estimated | 0.1% |
| Top 0.9–3.5% | Income tax | €21bn, estimated | 1.3% |
| Top 0.9–3.5% | Other taxes on income and wealth | €3.8bn, estimated | 0.2% |
| Top 0.9–3.5% | Pension contributions | €20.4bn, estimated | 1.3% |
| Top 0.9–3.5% | Other contributions | €16bn, estimated | 1.0% |
| Top 0.6–0.9% | Through companies | €8.4bn, estimated | 0.5% |
| Top 0.6–0.9% | CSG on earnings and benefits | €2bn, estimated | 0.1% |
| Top 0.6–0.9% | CSG on capital income | €450m, estimated | 0.0% |
| Top 0.6–0.9% | Income tax | €4.2bn, estimated | 0.3% |
| Top 0.6–0.9% | Other taxes on income and wealth | €752m, estimated | 0.0% |
| Top 0.6–0.9% | Pension contributions | €4.1bn, estimated | 0.3% |
| Top 0.6–0.9% | Other contributions | €3.2bn, estimated | 0.2% |
| Top 0.3–0.6% | Through companies | €8.4bn, estimated | 0.5% |
| Top 0.3–0.6% | CSG on earnings and benefits | €2bn, estimated | 0.1% |
| Top 0.3–0.6% | CSG on capital income | €450m, estimated | 0.0% |
| Top 0.3–0.6% | Income tax | €4.2bn, estimated | 0.3% |
| Top 0.3–0.6% | Other taxes on income and wealth | €752m, estimated | 0.0% |
| Top 0.3–0.6% | Pension contributions | €4.1bn, estimated | 0.3% |
| Top 0.3–0.6% | Other contributions | €3.2bn, estimated | 0.2% |
| Top 0.2–0.3% | Through companies | €8.4bn, estimated | 0.5% |
| Top 0.2–0.3% | CSG on earnings and benefits | €2bn, estimated | 0.1% |
| Top 0.2–0.3% | CSG on capital income | €450m, estimated | 0.0% |
| Top 0.2–0.3% | Income tax | €4.2bn, estimated | 0.3% |
| Top 0.2–0.3% | Other taxes on income and wealth | €752m, estimated | 0.0% |
| Top 0.2–0.3% | Pension contributions | €4.1bn, estimated | 0.3% |
| Top 0.2–0.3% | Other contributions | €3.2bn, estimated | 0.2% |
| Top 0.04–0.2% | Through companies | €8.4bn, estimated | 0.5% |
| Top 0.04–0.2% | CSG on earnings and benefits | €2bn, estimated | 0.1% |
| Top 0.04–0.2% | CSG on capital income | €450m, estimated | 0.0% |
| Top 0.04–0.2% | Income tax | €4.2bn, estimated | 0.3% |
| Top 0.04–0.2% | Other taxes on income and wealth | €752m, estimated | 0.0% |
| Top 0.04–0.2% | Pension contributions | €4.1bn, estimated | 0.3% |
| Top 0.04–0.2% | Other contributions | €3.2bn, estimated | 0.2% |
| Top 0.04% | Through companies | €8.4bn, estimated | 0.5% |
| Top 0.04% | CSG on earnings and benefits | €2bn, estimated | 0.1% |
| Top 0.04% | CSG on capital income | €450m, estimated | 0.0% |
| Top 0.04% | Income tax | €4.2bn, estimated | 0.3% |
| Top 0.04% | Other taxes on income and wealth | €752m, estimated | 0.0% |
| Top 0.04% | Pension contributions | €4.1bn, estimated | 0.3% |
| Top 0.04% | Other contributions | €3.2bn, estimated | 0.2% |
| Outside France | Through companies | €29.9bn, estimated | 1.9% |
| Outside France | General government | €158.2bn, estimated | 9.8% |
| Outside France | General government | €3bn | 0.2% |
| Outside France | General government | €9.2bn | 0.6% |
| Through companies | Taxes on products | €318.8bn, estimated | 19.7% |
| Through companies | Taxes on production | €128.1bn, estimated | 7.9% |
| Through companies | Corporate tax | €79.3bn, estimated | 4.9% |
| Taxes on products | General government | €318.8bn, estimated | 19.7% |
| Taxes on production | General government | €128.1bn, estimated | 7.9% |
| Corporate tax | General government | €79.3bn, estimated | 4.9% |
| CSG on earnings and benefits | General government | €133bn, estimated | 8.2% |
| CSG on capital income | General government | €16.9bn, estimated | 1.0% |
| Income tax | General government | €103.3bn, estimated | 6.4% |
| Other taxes on income and wealth | General government | €24.7bn, estimated | 1.5% |
| Pension contributions | General government | €280.4bn, estimated | 17.4% |
| Other contributions | General government | €182.4bn, estimated | 11.3% |
| Lenders in France | General government | €676m, estimated | 0.0% |
| Other revenue | General government | €156.3bn | 9.7% |
| Inheritance and gift duties | General government | €20.8bn | 1.3% |
| General government | Subsidies on products | €44.2bn, estimated | 2.7% |
| General government | Subsidies on production | €53bn, estimated | 3.3% |
| General government | Pensions | €370bn, estimated | 22.9% |
| General government | Unemployment benefits | €42.9bn, estimated | 2.7% |
| General government | Other cash benefits | €137.4bn, estimated | 8.5% |
| General government | Health care | €249.7bn, estimated | 15.5% |
| General government | Education | €141.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €107.7bn, estimated | 6.7% |
| General government | Culture and leisure | €41.4bn, estimated | 2.6% |
| General government | Collective services | €332.8bn, estimated | 20.6% |
| General government | Banque de France | €11.3bn, estimated | 0.7% |
| General government | Lenders in France | €14.6bn, estimated | 0.9% |
| General government | Repaid to the Banque de France | €7bn, estimated | 0.4% |
| General government | Unclassified spending | €878m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.2bn, estimated | 2.7% |
| Subsidies on production | Through companies | €53bn, estimated | 3.3% |
| Through companies | Bottom 33% | €18.9bn, estimated | 1.2% |
| Pensions | Bottom 33% | €74.2bn, estimated | 4.6% |
| Unemployment benefits | Bottom 33% | €17.1bn, estimated | 1.1% |
| Other cash benefits | Bottom 33% | €58.5bn, estimated | 3.6% |
| Health care | Bottom 33% | €94bn, estimated | 5.8% |
| Education | Bottom 33% | €58.5bn, estimated | 3.6% |
| Social care and housing aid | Bottom 33% | €57.1bn, estimated | 3.5% |
| Culture and leisure | Bottom 33% | €13.8bn, estimated | 0.9% |
| Collective services | Bottom 33% | €115.8bn, estimated | 7.2% |
| Through companies | Bottom 33–49% | €12.1bn, estimated | 0.7% |
| Pensions | Bottom 33–49% | €54.7bn, estimated | 3.4% |
| Unemployment benefits | Bottom 33–49% | €6.9bn, estimated | 0.4% |
| Other cash benefits | Bottom 33–49% | €19.5bn, estimated | 1.2% |
| Health care | Bottom 33–49% | €42.6bn, estimated | 2.6% |
| Education | Bottom 33–49% | €21.8bn, estimated | 1.3% |
| Social care and housing aid | Bottom 33–49% | €16.5bn, estimated | 1.0% |
| Culture and leisure | Bottom 33–49% | €6.5bn, estimated | 0.4% |
| Collective services | Bottom 33–49% | €51.3bn, estimated | 3.2% |
| Through companies | Middle, 49–61% from the bottom | €11bn, estimated | 0.7% |
| Pensions | Middle, 49–61% from the bottom | €49.7bn, estimated | 3.1% |
| Unemployment benefits | Middle, 49–61% from the bottom | €4.2bn, estimated | 0.3% |
| Other cash benefits | Middle, 49–61% from the bottom | €13.9bn, estimated | 0.9% |
| Health care | Middle, 49–61% from the bottom | €31.2bn, estimated | 1.9% |
| Education | Middle, 49–61% from the bottom | €15.8bn, estimated | 1.0% |
| Social care and housing aid | Middle, 49–61% from the bottom | €10.5bn, estimated | 0.7% |
| Culture and leisure | Middle, 49–61% from the bottom | €5.1bn, estimated | 0.3% |
| Collective services | Middle, 49–61% from the bottom | €40.2bn, estimated | 2.5% |
| Through companies | Top 29–39% | €10.1bn, estimated | 0.6% |
| Pensions | Top 29–39% | €42.4bn, estimated | 2.6% |
| Unemployment benefits | Top 29–39% | €3.5bn, estimated | 0.2% |
| Other cash benefits | Top 29–39% | €11bn, estimated | 0.7% |
| Health care | Top 29–39% | €24.9bn, estimated | 1.5% |
| Education | Top 29–39% | €12.2bn, estimated | 0.8% |
| Social care and housing aid | Top 29–39% | €7.5bn, estimated | 0.5% |
| Culture and leisure | Top 29–39% | €4.2bn, estimated | 0.3% |
| Collective services | Top 29–39% | €32.6bn, estimated | 2.0% |
| Through companies | Top 20–29% | €9.5bn, estimated | 0.6% |
| Pensions | Top 20–29% | €37.2bn, estimated | 2.3% |
| Unemployment benefits | Top 20–29% | €2.6bn, estimated | 0.2% |
| Other cash benefits | Top 20–29% | €9.2bn, estimated | 0.6% |
| Health care | Top 20–29% | €15.5bn, estimated | 1.0% |
| Education | Top 20–29% | €10bn, estimated | 0.6% |
| Social care and housing aid | Top 20–29% | €5bn, estimated | 0.3% |
| Culture and leisure | Top 20–29% | €3.4bn, estimated | 0.2% |
| Collective services | Top 20–29% | €26.7bn, estimated | 1.7% |
| Through companies | Top 13–20% | €8.8bn, estimated | 0.5% |
| Pensions | Top 13–20% | €32.3bn, estimated | 2.0% |
| Unemployment benefits | Top 13–20% | €2.4bn, estimated | 0.1% |
| Other cash benefits | Top 13–20% | €7.6bn, estimated | 0.5% |
| Health care | Top 13–20% | €15bn, estimated | 0.9% |
| Education | Top 13–20% | €8.1bn, estimated | 0.5% |
| Social care and housing aid | Top 13–20% | €4bn, estimated | 0.2% |
| Culture and leisure | Top 13–20% | €2.9bn, estimated | 0.2% |
| Collective services | Top 13–20% | €21.8bn, estimated | 1.4% |
| Through companies | Top 7.9–13% | €8.2bn, estimated | 0.5% |
| Pensions | Top 7.9–13% | €29.5bn, estimated | 1.8% |
| Unemployment benefits | Top 7.9–13% | €2.3bn, estimated | 0.1% |
| Other cash benefits | Top 7.9–13% | €6.4bn, estimated | 0.4% |
| Health care | Top 7.9–13% | €11.6bn, estimated | 0.7% |
| Education | Top 7.9–13% | €6.1bn, estimated | 0.4% |
| Social care and housing aid | Top 7.9–13% | €3bn, estimated | 0.2% |
| Culture and leisure | Top 7.9–13% | €2.3bn, estimated | 0.1% |
| Collective services | Top 7.9–13% | €18.6bn, estimated | 1.1% |
| Through companies | Top 3.5–7.9% | €6.9bn, estimated | 0.4% |
| Pensions | Top 3.5–7.9% | €26.1bn, estimated | 1.6% |
| Unemployment benefits | Top 3.5–7.9% | €2.2bn, estimated | 0.1% |
| Other cash benefits | Top 3.5–7.9% | €5.7bn, estimated | 0.4% |
| Health care | Top 3.5–7.9% | €8.3bn, estimated | 0.5% |
| Education | Top 3.5–7.9% | €5bn, estimated | 0.3% |
| Social care and housing aid | Top 3.5–7.9% | €2.2bn, estimated | 0.1% |
| Culture and leisure | Top 3.5–7.9% | €1.8bn, estimated | 0.1% |
| Collective services | Top 3.5–7.9% | €14.5bn, estimated | 0.9% |
| Through companies | Top 0.9–3.5% | €5.8bn, estimated | 0.4% |
| Pensions | Top 0.9–3.5% | €17.6bn, estimated | 1.1% |
| Unemployment benefits | Top 0.9–3.5% | €1.2bn, estimated | 0.1% |
| Other cash benefits | Top 0.9–3.5% | €4.1bn, estimated | 0.3% |
| Health care | Top 0.9–3.5% | €4.9bn, estimated | 0.3% |
| Education | Top 0.9–3.5% | €3bn, estimated | 0.2% |
| Social care and housing aid | Top 0.9–3.5% | €1.3bn, estimated | 0.1% |
| Culture and leisure | Top 0.9–3.5% | €1.1bn, estimated | 0.1% |
| Collective services | Top 0.9–3.5% | €8.3bn, estimated | 0.5% |
| Through companies | Top 0.6–0.9% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.6–0.9% | €2.2bn, estimated | 0.1% |
| Unemployment benefits | Top 0.6–0.9% | €152m, estimated | 0.0% |
| Other cash benefits | Top 0.6–0.9% | €507m, estimated | 0.0% |
| Health care | Top 0.6–0.9% | €611m, estimated | 0.0% |
| Education | Top 0.6–0.9% | €380m, estimated | 0.0% |
| Social care and housing aid | Top 0.6–0.9% | €162m, estimated | 0.0% |
| Culture and leisure | Top 0.6–0.9% | €134m, estimated | 0.0% |
| Collective services | Top 0.6–0.9% | €1bn, estimated | 0.1% |
| Through companies | Top 0.3–0.6% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.3–0.6% | €1.7bn, estimated | 0.1% |
| Unemployment benefits | Top 0.3–0.6% | €120m, estimated | 0.0% |
| Other cash benefits | Top 0.3–0.6% | €400m, estimated | 0.0% |
| Health care | Top 0.3–0.6% | €482m, estimated | 0.0% |
| Education | Top 0.3–0.6% | €300m, estimated | 0.0% |
| Social care and housing aid | Top 0.3–0.6% | €128m, estimated | 0.0% |
| Culture and leisure | Top 0.3–0.6% | €106m, estimated | 0.0% |
| Collective services | Top 0.3–0.6% | €818m, estimated | 0.1% |
| Through companies | Top 0.2–0.3% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.2–0.3% | €1.3bn, estimated | 0.1% |
| Unemployment benefits | Top 0.2–0.3% | €87.1m, estimated | 0.0% |
| Other cash benefits | Top 0.2–0.3% | €291m, estimated | 0.0% |
| Health care | Top 0.2–0.3% | €351m, estimated | 0.0% |
| Education | Top 0.2–0.3% | €218m, estimated | 0.0% |
| Social care and housing aid | Top 0.2–0.3% | €93.1m, estimated | 0.0% |
| Culture and leisure | Top 0.2–0.3% | €77.1m, estimated | 0.0% |
| Collective services | Top 0.2–0.3% | €595m, estimated | 0.0% |
| Through companies | Top 0.04–0.2% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.04–0.2% | €776m, estimated | 0.0% |
| Unemployment benefits | Top 0.04–0.2% | €53.6m, estimated | 0.0% |
| Other cash benefits | Top 0.04–0.2% | €179m, estimated | 0.0% |
| Health care | Top 0.04–0.2% | €216m, estimated | 0.0% |
| Education | Top 0.04–0.2% | €134m, estimated | 0.0% |
| Social care and housing aid | Top 0.04–0.2% | €57.3m, estimated | 0.0% |
| Culture and leisure | Top 0.04–0.2% | €47.4m, estimated | 0.0% |
| Collective services | Top 0.04–0.2% | €366m, estimated | 0.0% |
| Through companies | Top 0.04% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.04% | €269m, estimated | 0.0% |
| Unemployment benefits | Top 0.04% | €18.6m, estimated | 0.0% |
| Other cash benefits | Top 0.04% | €62.2m, estimated | 0.0% |
| Health care | Top 0.04% | €74.9m, estimated | 0.0% |
| Education | Top 0.04% | €46.6m, estimated | 0.0% |
| Social care and housing aid | Top 0.04% | €19.9m, estimated | 0.0% |
| Culture and leisure | Top 0.04% | €16.5m, estimated | 0.0% |
| Collective services | Top 0.04% | €127m, estimated | 0.0% |
| General government | Outside France | €25.8bn, estimated | 1.6% |
| General government | Outside France | €23.9bn | 1.5% |
| General government | Outside France | €10.8bn | 0.7% |
| General government | Outside France | €373m | 0.0% |
Groups of individuals ranked by their household's living standard (Insee).
Range: the living standard at the group's edges, in euros a month for one person living alone, after taxes and benefits, constant 2024 euros (Insee, metropolitan France). A couple with two children under 14 needs 2.1 times as much for the same living standard. Insee's distributional accounts rank people by a survey-based living standard close to, but not the same as, this one. Up to the 95th percentile the edges are Insee's survey thresholds, interpolated linearly between them; above it, Insee's thresholds from tax and benefit files at the 99th, 99.9th and 99.99th percentiles (Filosofi, 2021), as multiples of its 9th decile carried to the survey's, with Pareto curves between them, to the nearest €100. Pays and receives: the group's levies and transfers over its people, children included, a month; in brackets, the lowest and highest figure under the alternative assumptions the notes list. Allocated capital income: Insee's three rows, net financial income, rents, actual and imputed (one row, not split), and the profits companies keep, as Insee attributes them in 2023, over the group's residents, children included, as a monthly equivalent. Imputed rents, retained profits and the income of life insurance are not cash the group receives. It is private income outside general government, so it is shown beside the diagram. Insee publishes it for 2023 only: both years show 2023 data.
By share of income: one ranking, Insee's, by living standard. Along it, each group holds the same share of extended primary income, the first nine a tenth of it each and the last five 2% each, filled from the bottom. A group's edges are the ranks where the share of income above reaches 90%, 80% and so on, on Insee's own curve: below the 95th percentile income is taken as even within each of Insee's twentieths, so the curve is linear between them, and each group takes of a twentieth's cells the part of its people it covers.
Insee publishes the top 5% as one group. Inside it, the curve follows a generalized Pareto tail (Blanchet, Fournier and Piketty, Review of Income and Wealth, 2022, the method behind WID's tabulations), fitted on Insee's twenty points: its coefficient at P95 is 1.9, estimated and its shape 0.5, estimated. On it P99–100 holds 43.5%, estimated of the top 5%'s income and P99.9–100 13.4%, estimated; WID, which ranks adults by their own income, finds 48.4%, estimated and 19.3%, estimated, higher, as expected when people are ranked by another variable and another income unit. Each item of the top 5% is then shared along the tail: transfers per person, as Insee spreads in-kind and collective transfers, and every levy and subsidy in proportion to income. That second rule is this site's assumption, not Insee's: Insee attributes taxes on products to households by their consumption, and in its own twentieths taxes on products and on production rise more slowly than income, so the central case overstates what the very top pays in VAT and production taxes.
The bracketed ranges change one assumption at a time, each keeping the central case's percentile edges, so that they describe the same people: a strict Pareto tail; the most concentrated tail that nowhere holds more of the top 5%'s income than WID's; each item along the gradient Insee's own nineteenth and twentieth twentieths show, continued up the tail; and personal taxes, contributions and corporate tax along the change of IPP's 2016 rates between P99–99.9 and P99.9–100. The top groups are narrow, so the range of what each person pays there is wide: Insee's twenty points do not say how few people hold the top 2% of income, nor how levies vary inside the top 5%.
For the top 0.04%, what each person paid in 2023, a month, children included, is €70,760, estimated in the central case, which spreads every levy in proportion to income and so overstates their taxes on products. The range runs from €68,510, estimated, on a strict Pareto tail, to €166,280, estimated on Insee's own gradient continued up the tail. That top end comes from the profits kept in companies, of which the gradient attributes far more to the very top than the central case does, and from the corporate tax on them, not from the rule for taxes on products, which the same variant lowers. No variant here allocates taxes on products by consumption along the tail, so none corrects the overstatement.
IPP's rates are used only as a cross-check. The rate one quotes depends on the income base. On declared income, personal taxes take 37 to 40% across the top 0.1%; on economic income, about 9.8%, estimated, and 2%, estimated for the 378 richest households. Counting the corporate tax of their companies, the direct rate is 34.5%, estimated on average, against 42%, estimated for P99–99.9, 46%, estimated at the entry to the top 0.1% and 26%, estimated for the 75 richest. These are 2016 rates, before the 2018 flat tax on capital income and the replacement of the wealth tax by a tax on property. Bozio, Garbinti, Goupille-Lebret, Guillot and Piketty find 49% for P99.9–100 in 2018: their distributional accounts count indirect taxes and attribute all corporate tax to shareholders by national-accounts rules, where IPP follows the companies each household controls and counts direct taxes only.
Capital income by share of income: below the 95th percentile, each group takes of a twentieth's capital income the part of its people it covers; inside the top 5% it is shared along the tail in proportion to income, the top 5%'s structure. In brackets, the same people under the other assumptions: every alternative keeps the central case's percentile edges, so a group's range is about the people it names. Among the alternatives, Insee's own gradient of each channel between its nineteenth and twentieth twentieths, continued up the tail, concentrates it more.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-shares-2023.html, and on the Method page.
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- Bottom 33%P0–33 · 23 million peopleunder €1,830, estimated a monthWho pays€155.6bn, estimatedWho receives€527.9bn, estimated
- Bottom 33–49%P33–49 · 11 million people€1,830, estimated–€2,200, estimated a monthWho pays€129bn, estimatedWho receives€241bn, estimated
- Middle, 49–61% from the bottomP49–61 · 8.5 million people€2,200, estimated–€2,530, estimated a monthWho pays€127.5bn, estimatedWho receives€188.6bn, estimated
- Top 29–39%P61–71 · 6.9 million people€2,530, estimated–€2,870, estimated a monthWho pays€126.3bn, estimatedWho receives€154.1bn, estimated
- Top 20–29%P71–80 · 5.7 million people€2,870, estimated–€3,220, estimated a monthWho pays€125.7bn, estimatedWho receives€123.7bn, estimated
- Top 13–20%P80–87 · 4.7 million people€3,220, estimated–€3,770, estimated a monthWho pays€124.9bn, estimatedWho receives€106.8bn, estimated
- Top 7.9–13%P87–92 · 3.8 million people€3,770, estimated–€4,500, estimated a monthWho pays€125.7bn, estimatedWho receives€91.5bn, estimated
- Top 3.5–7.9%P92–96.5 · 3 million people€4,500, estimated–€5,800, estimated a monthWho pays€121.5bn, estimatedWho receives€75.6bn, estimated
- Top 0.9–3.5%P96.5–99.1 · 1.8 million people€5,800, estimated–€9,200, estimated a monthWho pays€118.9bn, estimatedWho receives€49.2bn, estimated
- Top 0.6–0.9%P99.1–99.4 · 220,000 people€9,200, estimated–€11,000, estimated a monthWho pays€23.8bn, estimatedWho receives€6.6bn, estimated
- Top 0.3–0.6%P99.4–99.7 · 180,000 people€11,000, estimated–€13,800, estimated a monthWho pays€23.8bn, estimatedWho receives€5.4bn, estimated
- Top 0.2–0.3%P99.7–99.8 · 130,000 people€13,800, estimated–€19,200, estimated a monthWho pays€23.8bn, estimatedWho receives€4.3bn, estimated
- Top 0.04–0.2%P99.8–99.96 · 78,000 people€19,200, estimated–€38,500, estimated a monthWho pays€23.8bn, estimatedWho receives€3.1bn, estimated
- Top 0.04%P99.96–100 · 27,000 peopleover €38,500, estimated a monthWho pays€23.8bn, estimatedWho receives€1.8bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
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Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Bottom 33% | Through companies | €88.9bn, estimated | 5.3% |
| Bottom 33% | CSG on earnings and benefits | €13.2bn, estimated | 0.8% |
| Bottom 33% | CSG on capital income | €1.9bn, estimated | 0.1% |
| Bottom 33% | Income tax | €3.1bn, estimated | 0.2% |
| Bottom 33% | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Bottom 33% | Pension contributions | €30.8bn, estimated | 1.8% |
| Bottom 33% | Other contributions | €15.9bn, estimated | 0.9% |
| Bottom 33–49% | Through companies | €58.5bn, estimated | 3.5% |
| Bottom 33–49% | CSG on earnings and benefits | €15.6bn, estimated | 0.9% |
| Bottom 33–49% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Bottom 33–49% | Income tax | €1.4bn, estimated | 0.1% |
| Bottom 33–49% | Other taxes on income and wealth | €1.8bn, estimated | 0.1% |
| Bottom 33–49% | Pension contributions | €32.3bn, estimated | 1.9% |
| Bottom 33–49% | Other contributions | €18bn, estimated | 1.1% |
| Middle, 49–61% from the bottom | Through companies | €54.4bn, estimated | 3.2% |
| Middle, 49–61% from the bottom | CSG on earnings and benefits | €15.5bn, estimated | 0.9% |
| Middle, 49–61% from the bottom | CSG on capital income | €1.4bn, estimated | 0.1% |
| Middle, 49–61% from the bottom | Income tax | €3.4bn, estimated | 0.2% |
| Middle, 49–61% from the bottom | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Middle, 49–61% from the bottom | Pension contributions | €31.9bn, estimated | 1.9% |
| Middle, 49–61% from the bottom | Other contributions | €18.9bn, estimated | 1.1% |
| Top 29–39% | Through companies | €49.7bn, estimated | 2.9% |
| Top 29–39% | CSG on earnings and benefits | €15.4bn, estimated | 0.9% |
| Top 29–39% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Top 29–39% | Income tax | €5.3bn, estimated | 0.3% |
| Top 29–39% | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Top 29–39% | Pension contributions | €32.7bn, estimated | 1.9% |
| Top 29–39% | Other contributions | €19.9bn, estimated | 1.2% |
| Top 20–29% | Through companies | €46.7bn, estimated | 2.8% |
| Top 20–29% | CSG on earnings and benefits | €14.9bn, estimated | 0.9% |
| Top 20–29% | CSG on capital income | €1.4bn, estimated | 0.1% |
| Top 20–29% | Income tax | €7.6bn, estimated | 0.4% |
| Top 20–29% | Other taxes on income and wealth | €1.9bn, estimated | 0.1% |
| Top 20–29% | Pension contributions | €32.5bn, estimated | 1.9% |
| Top 20–29% | Other contributions | €20.7bn, estimated | 1.2% |
| Top 13–20% | Through companies | €43.1bn, estimated | 2.5% |
| Top 13–20% | CSG on earnings and benefits | €14.4bn, estimated | 0.8% |
| Top 13–20% | CSG on capital income | €1.5bn, estimated | 0.1% |
| Top 13–20% | Income tax | €10.2bn, estimated | 0.6% |
| Top 13–20% | Other taxes on income and wealth | €2.2bn, estimated | 0.1% |
| Top 13–20% | Pension contributions | €32bn, estimated | 1.9% |
| Top 13–20% | Other contributions | €21.5bn, estimated | 1.3% |
| Top 7.9–13% | Through companies | €39.7bn, estimated | 2.3% |
| Top 7.9–13% | CSG on earnings and benefits | €14bn, estimated | 0.8% |
| Top 7.9–13% | CSG on capital income | €1.7bn, estimated | 0.1% |
| Top 7.9–13% | Income tax | €13.9bn, estimated | 0.8% |
| Top 7.9–13% | Other taxes on income and wealth | €2.6bn, estimated | 0.2% |
| Top 7.9–13% | Pension contributions | €31.5bn, estimated | 1.9% |
| Top 7.9–13% | Other contributions | €22.3bn, estimated | 1.3% |
| Top 3.5–7.9% | Through companies | €39.1bn, estimated | 2.3% |
| Top 3.5–7.9% | CSG on earnings and benefits | €12.2bn, estimated | 0.7% |
| Top 3.5–7.9% | CSG on capital income | €2.1bn, estimated | 0.1% |
| Top 3.5–7.9% | Income tax | €18.1bn, estimated | 1.1% |
| Top 3.5–7.9% | Other taxes on income and wealth | €3.3bn, estimated | 0.2% |
| Top 3.5–7.9% | Pension contributions | €26.7bn, estimated | 1.6% |
| Top 3.5–7.9% | Other contributions | €20bn, estimated | 1.2% |
| Top 0.9–3.5% | Through companies | €42.8bn, estimated | 2.5% |
| Top 0.9–3.5% | CSG on earnings and benefits | €10.3bn, estimated | 0.6% |
| Top 0.9–3.5% | CSG on capital income | €2.5bn, estimated | 0.1% |
| Top 0.9–3.5% | Income tax | €21.5bn, estimated | 1.3% |
| Top 0.9–3.5% | Other taxes on income and wealth | €3.8bn, estimated | 0.2% |
| Top 0.9–3.5% | Pension contributions | €21.3bn, estimated | 1.3% |
| Top 0.9–3.5% | Other contributions | €16.7bn, estimated | 1.0% |
| Top 0.6–0.9% | Through companies | €8.6bn, estimated | 0.5% |
| Top 0.6–0.9% | CSG on earnings and benefits | €2.1bn, estimated | 0.1% |
| Top 0.6–0.9% | CSG on capital income | €490m, estimated | 0.0% |
| Top 0.6–0.9% | Income tax | €4.3bn, estimated | 0.3% |
| Top 0.6–0.9% | Other taxes on income and wealth | €770m, estimated | 0.0% |
| Top 0.6–0.9% | Pension contributions | €4.3bn, estimated | 0.3% |
| Top 0.6–0.9% | Other contributions | €3.3bn, estimated | 0.2% |
| Top 0.3–0.6% | Through companies | €8.6bn, estimated | 0.5% |
| Top 0.3–0.6% | CSG on earnings and benefits | €2.1bn, estimated | 0.1% |
| Top 0.3–0.6% | CSG on capital income | €490m, estimated | 0.0% |
| Top 0.3–0.6% | Income tax | €4.3bn, estimated | 0.3% |
| Top 0.3–0.6% | Other taxes on income and wealth | €770m, estimated | 0.0% |
| Top 0.3–0.6% | Pension contributions | €4.3bn, estimated | 0.3% |
| Top 0.3–0.6% | Other contributions | €3.3bn, estimated | 0.2% |
| Top 0.2–0.3% | Through companies | €8.6bn, estimated | 0.5% |
| Top 0.2–0.3% | CSG on earnings and benefits | €2.1bn, estimated | 0.1% |
| Top 0.2–0.3% | CSG on capital income | €490m, estimated | 0.0% |
| Top 0.2–0.3% | Income tax | €4.3bn, estimated | 0.3% |
| Top 0.2–0.3% | Other taxes on income and wealth | €770m, estimated | 0.0% |
| Top 0.2–0.3% | Pension contributions | €4.3bn, estimated | 0.3% |
| Top 0.2–0.3% | Other contributions | €3.3bn, estimated | 0.2% |
| Top 0.04–0.2% | Through companies | €8.6bn, estimated | 0.5% |
| Top 0.04–0.2% | CSG on earnings and benefits | €2.1bn, estimated | 0.1% |
| Top 0.04–0.2% | CSG on capital income | €490m, estimated | 0.0% |
| Top 0.04–0.2% | Income tax | €4.3bn, estimated | 0.3% |
| Top 0.04–0.2% | Other taxes on income and wealth | €770m, estimated | 0.0% |
| Top 0.04–0.2% | Pension contributions | €4.3bn, estimated | 0.3% |
| Top 0.04–0.2% | Other contributions | €3.3bn, estimated | 0.2% |
| Top 0.04% | Through companies | €8.6bn, estimated | 0.5% |
| Top 0.04% | CSG on earnings and benefits | €2.1bn, estimated | 0.1% |
| Top 0.04% | CSG on capital income | €490m, estimated | 0.0% |
| Top 0.04% | Income tax | €4.3bn, estimated | 0.3% |
| Top 0.04% | Other taxes on income and wealth | €770m, estimated | 0.0% |
| Top 0.04% | Pension contributions | €4.3bn, estimated | 0.3% |
| Top 0.04% | Other contributions | €3.3bn, estimated | 0.2% |
| Outside France | Through companies | €31.5bn, estimated | 1.9% |
| Outside France | General government | €124.9bn, estimated | 7.4% |
| Outside France | General government | €3.5bn | 0.2% |
| Outside France | General government | €6.9bn | 0.4% |
| Through companies | Taxes on products | €325.4bn, estimated | 19.2% |
| Through companies | Taxes on production | €130.7bn, estimated | 7.7% |
| Through companies | Corporate tax | €81.2bn, estimated | 4.8% |
| Taxes on products | General government | €325.4bn, estimated | 19.2% |
| Taxes on production | General government | €130.7bn, estimated | 7.7% |
| Corporate tax | General government | €81.2bn, estimated | 4.8% |
| CSG on earnings and benefits | General government | €135.7bn, estimated | 8.0% |
| CSG on capital income | General government | €17.7bn, estimated | 1.0% |
| Income tax | General government | €105.8bn, estimated | 6.2% |
| Other taxes on income and wealth | General government | €25.3bn, estimated | 1.5% |
| Pension contributions | General government | €293bn, estimated | 17.3% |
| Other contributions | General government | €190.6bn, estimated | 11.3% |
| Lenders in France | General government | €64.4bn, estimated | 3.8% |
| Other revenue | General government | €166.9bn | 9.9% |
| Inheritance and gift duties | General government | €20.8bn | 1.2% |
| General government | Subsidies on products | €44.6bn, estimated | 2.6% |
| General government | Subsidies on production | €53.4bn, estimated | 3.2% |
| General government | Pensions | €389.8bn, estimated | 23.0% |
| General government | Unemployment benefits | €45.2bn, estimated | 2.7% |
| General government | Other cash benefits | €144.7bn, estimated | 8.5% |
| General government | Health care | €261.2bn, estimated | 15.4% |
| General government | Education | €148.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €113.4bn, estimated | 6.7% |
| General government | Culture and leisure | €43.1bn, estimated | 2.5% |
| General government | Collective services | €335.7bn, estimated | 19.8% |
| General government | Banque de France | €11.9bn, estimated | 0.7% |
| General government | Lenders in France | €16.4bn, estimated | 1.0% |
| General government | Repaid to the Banque de France | €20.3bn, estimated | 1.2% |
| General government | Unclassified spending | €914m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.6bn, estimated | 2.6% |
| Subsidies on production | Through companies | €53.4bn, estimated | 3.2% |
| Through companies | Bottom 33% | €19.1bn, estimated | 1.1% |
| Pensions | Bottom 33% | €78.2bn, estimated | 4.6% |
| Unemployment benefits | Bottom 33% | €18bn, estimated | 1.1% |
| Other cash benefits | Bottom 33% | €61.6bn, estimated | 3.6% |
| Health care | Bottom 33% | €98.3bn, estimated | 5.8% |
| Education | Bottom 33% | €61.5bn, estimated | 3.6% |
| Social care and housing aid | Bottom 33% | €60.2bn, estimated | 3.6% |
| Culture and leisure | Bottom 33% | €14.3bn, estimated | 0.8% |
| Collective services | Bottom 33% | €116.8bn, estimated | 6.9% |
| Through companies | Bottom 33–49% | €12.2bn, estimated | 0.7% |
| Pensions | Bottom 33–49% | €57.6bn, estimated | 3.4% |
| Unemployment benefits | Bottom 33–49% | €7.2bn, estimated | 0.4% |
| Other cash benefits | Bottom 33–49% | €20.6bn, estimated | 1.2% |
| Health care | Bottom 33–49% | €44.6bn, estimated | 2.6% |
| Education | Bottom 33–49% | €22.9bn, estimated | 1.4% |
| Social care and housing aid | Bottom 33–49% | €17.4bn, estimated | 1.0% |
| Culture and leisure | Bottom 33–49% | €6.7bn, estimated | 0.4% |
| Collective services | Bottom 33–49% | €51.8bn, estimated | 3.1% |
| Through companies | Middle, 49–61% from the bottom | €11.1bn, estimated | 0.7% |
| Pensions | Middle, 49–61% from the bottom | €52.3bn, estimated | 3.1% |
| Unemployment benefits | Middle, 49–61% from the bottom | €4.4bn, estimated | 0.3% |
| Other cash benefits | Middle, 49–61% from the bottom | €14.6bn, estimated | 0.9% |
| Health care | Middle, 49–61% from the bottom | €32.6bn, estimated | 1.9% |
| Education | Middle, 49–61% from the bottom | €16.6bn, estimated | 1.0% |
| Social care and housing aid | Middle, 49–61% from the bottom | €11.1bn, estimated | 0.7% |
| Culture and leisure | Middle, 49–61% from the bottom | €5.3bn, estimated | 0.3% |
| Collective services | Middle, 49–61% from the bottom | €40.6bn, estimated | 2.4% |
| Through companies | Top 29–39% | €10.2bn, estimated | 0.6% |
| Pensions | Top 29–39% | €44.7bn, estimated | 2.6% |
| Unemployment benefits | Top 29–39% | €3.7bn, estimated | 0.2% |
| Other cash benefits | Top 29–39% | €11.6bn, estimated | 0.7% |
| Health care | Top 29–39% | €26.1bn, estimated | 1.5% |
| Education | Top 29–39% | €12.8bn, estimated | 0.8% |
| Social care and housing aid | Top 29–39% | €7.9bn, estimated | 0.5% |
| Culture and leisure | Top 29–39% | €4.3bn, estimated | 0.3% |
| Collective services | Top 29–39% | €32.9bn, estimated | 1.9% |
| Through companies | Top 20–29% | €9.6bn, estimated | 0.6% |
| Pensions | Top 20–29% | €39.2bn, estimated | 2.3% |
| Unemployment benefits | Top 20–29% | €2.8bn, estimated | 0.2% |
| Other cash benefits | Top 20–29% | €9.7bn, estimated | 0.6% |
| Health care | Top 20–29% | €16.2bn, estimated | 1.0% |
| Education | Top 20–29% | €10.5bn, estimated | 0.6% |
| Social care and housing aid | Top 20–29% | €5.3bn, estimated | 0.3% |
| Culture and leisure | Top 20–29% | €3.6bn, estimated | 0.2% |
| Collective services | Top 20–29% | €26.9bn, estimated | 1.6% |
| Through companies | Top 13–20% | €8.9bn, estimated | 0.5% |
| Pensions | Top 13–20% | €34.1bn, estimated | 2.0% |
| Unemployment benefits | Top 13–20% | €2.5bn, estimated | 0.1% |
| Other cash benefits | Top 13–20% | €8bn, estimated | 0.5% |
| Health care | Top 13–20% | €15.7bn, estimated | 0.9% |
| Education | Top 13–20% | €8.5bn, estimated | 0.5% |
| Social care and housing aid | Top 13–20% | €4.2bn, estimated | 0.2% |
| Culture and leisure | Top 13–20% | €3bn, estimated | 0.2% |
| Collective services | Top 13–20% | €22bn, estimated | 1.3% |
| Through companies | Top 7.9–13% | €8.3bn, estimated | 0.5% |
| Pensions | Top 7.9–13% | €31.1bn, estimated | 1.8% |
| Unemployment benefits | Top 7.9–13% | €2.4bn, estimated | 0.1% |
| Other cash benefits | Top 7.9–13% | €6.8bn, estimated | 0.4% |
| Health care | Top 7.9–13% | €12.2bn, estimated | 0.7% |
| Education | Top 7.9–13% | €6.4bn, estimated | 0.4% |
| Social care and housing aid | Top 7.9–13% | €3.2bn, estimated | 0.2% |
| Culture and leisure | Top 7.9–13% | €2.4bn, estimated | 0.1% |
| Collective services | Top 7.9–13% | €18.7bn, estimated | 1.1% |
| Through companies | Top 3.5–7.9% | €7bn, estimated | 0.4% |
| Pensions | Top 3.5–7.9% | €27.5bn, estimated | 1.6% |
| Unemployment benefits | Top 3.5–7.9% | €2.4bn, estimated | 0.1% |
| Other cash benefits | Top 3.5–7.9% | €6bn, estimated | 0.4% |
| Health care | Top 3.5–7.9% | €8.6bn, estimated | 0.5% |
| Education | Top 3.5–7.9% | €5.2bn, estimated | 0.3% |
| Social care and housing aid | Top 3.5–7.9% | €2.3bn, estimated | 0.1% |
| Culture and leisure | Top 3.5–7.9% | €1.9bn, estimated | 0.1% |
| Collective services | Top 3.5–7.9% | €14.6bn, estimated | 0.9% |
| Through companies | Top 0.9–3.5% | €5.9bn, estimated | 0.3% |
| Pensions | Top 0.9–3.5% | €18.6bn, estimated | 1.1% |
| Unemployment benefits | Top 0.9–3.5% | €1.3bn, estimated | 0.1% |
| Other cash benefits | Top 0.9–3.5% | €4.3bn, estimated | 0.3% |
| Health care | Top 0.9–3.5% | €5.1bn, estimated | 0.3% |
| Education | Top 0.9–3.5% | €3.2bn, estimated | 0.2% |
| Social care and housing aid | Top 0.9–3.5% | €1.4bn, estimated | 0.1% |
| Culture and leisure | Top 0.9–3.5% | €1.1bn, estimated | 0.1% |
| Collective services | Top 0.9–3.5% | €8.4bn, estimated | 0.5% |
| Through companies | Top 0.6–0.9% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.6–0.9% | €2.3bn, estimated | 0.1% |
| Unemployment benefits | Top 0.6–0.9% | €160m, estimated | 0.0% |
| Other cash benefits | Top 0.6–0.9% | €534m, estimated | 0.0% |
| Health care | Top 0.6–0.9% | €639m, estimated | 0.0% |
| Education | Top 0.6–0.9% | €399m, estimated | 0.0% |
| Social care and housing aid | Top 0.6–0.9% | €171m, estimated | 0.0% |
| Culture and leisure | Top 0.6–0.9% | €140m, estimated | 0.0% |
| Collective services | Top 0.6–0.9% | €1bn, estimated | 0.1% |
| Through companies | Top 0.3–0.6% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.3–0.6% | €1.8bn, estimated | 0.1% |
| Unemployment benefits | Top 0.3–0.6% | €126m, estimated | 0.0% |
| Other cash benefits | Top 0.3–0.6% | €421m, estimated | 0.0% |
| Health care | Top 0.3–0.6% | €504m, estimated | 0.0% |
| Education | Top 0.3–0.6% | €315m, estimated | 0.0% |
| Social care and housing aid | Top 0.3–0.6% | €135m, estimated | 0.0% |
| Culture and leisure | Top 0.3–0.6% | €110m, estimated | 0.0% |
| Collective services | Top 0.3–0.6% | €825m, estimated | 0.0% |
| Through companies | Top 0.2–0.3% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.2–0.3% | €1.3bn, estimated | 0.1% |
| Unemployment benefits | Top 0.2–0.3% | €91.8m, estimated | 0.0% |
| Other cash benefits | Top 0.2–0.3% | €307m, estimated | 0.0% |
| Health care | Top 0.2–0.3% | €367m, estimated | 0.0% |
| Education | Top 0.2–0.3% | €229m, estimated | 0.0% |
| Social care and housing aid | Top 0.2–0.3% | €98.1m, estimated | 0.0% |
| Culture and leisure | Top 0.2–0.3% | €80.2m, estimated | 0.0% |
| Collective services | Top 0.2–0.3% | €600m, estimated | 0.0% |
| Through companies | Top 0.04–0.2% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.04–0.2% | €817m, estimated | 0.0% |
| Unemployment benefits | Top 0.04–0.2% | €56.5m, estimated | 0.0% |
| Other cash benefits | Top 0.04–0.2% | €189m, estimated | 0.0% |
| Health care | Top 0.04–0.2% | €226m, estimated | 0.0% |
| Education | Top 0.04–0.2% | €141m, estimated | 0.0% |
| Social care and housing aid | Top 0.04–0.2% | €60.3m, estimated | 0.0% |
| Culture and leisure | Top 0.04–0.2% | €49.3m, estimated | 0.0% |
| Collective services | Top 0.04–0.2% | €369m, estimated | 0.0% |
| Through companies | Top 0.04% | €1.2bn, estimated | 0.1% |
| Pensions | Top 0.04% | €284m, estimated | 0.0% |
| Unemployment benefits | Top 0.04% | €19.6m, estimated | 0.0% |
| Other cash benefits | Top 0.04% | €65.5m, estimated | 0.0% |
| Health care | Top 0.04% | €78.4m, estimated | 0.0% |
| Education | Top 0.04% | €48.9m, estimated | 0.0% |
| Social care and housing aid | Top 0.04% | €20.9m, estimated | 0.0% |
| Culture and leisure | Top 0.04% | €17.1m, estimated | 0.0% |
| Collective services | Top 0.04% | €128m, estimated | 0.0% |
| General government | Outside France | €30.6bn, estimated | 1.8% |
| General government | Outside France | €22.3bn | 1.3% |
| General government | Outside France | €10.3bn | 0.6% |
| General government | Outside France | €760m | 0.0% |
Groups of individuals ranked by their household's living standard (Insee).
Range: the living standard at the group's edges, in euros a month for one person living alone, after taxes and benefits, constant 2024 euros (Insee, metropolitan France). A couple with two children under 14 needs 2.1 times as much for the same living standard. Insee's distributional accounts rank people by a survey-based living standard close to, but not the same as, this one. Up to the 95th percentile the edges are Insee's survey thresholds, interpolated linearly between them; above it, Insee's thresholds from tax and benefit files at the 99th, 99.9th and 99.99th percentiles (Filosofi, 2021), as multiples of its 9th decile carried to the survey's, with Pareto curves between them, to the nearest €100. Pays and receives: the group's levies and transfers over its people, children included, a month; in brackets, the lowest and highest figure under the alternative assumptions the notes list. Allocated capital income: Insee's three rows, net financial income, rents, actual and imputed (one row, not split), and the profits companies keep, as Insee attributes them in 2023, over the group's residents, children included, as a monthly equivalent. Imputed rents, retained profits and the income of life insurance are not cash the group receives. It is private income outside general government, so it is shown beside the diagram. Insee publishes it for 2023 only: both years show 2023 data.
By share of income: one ranking, Insee's, by living standard. Along it, each group holds the same share of extended primary income, the first nine a tenth of it each and the last five 2% each, filled from the bottom. A group's edges are the ranks where the share of income above reaches 90%, 80% and so on, on Insee's own curve: below the 95th percentile income is taken as even within each of Insee's twentieths, so the curve is linear between them, and each group takes of a twentieth's cells the part of its people it covers.
Insee publishes the top 5% as one group. Inside it, the curve follows a generalized Pareto tail (Blanchet, Fournier and Piketty, Review of Income and Wealth, 2022, the method behind WID's tabulations), fitted on Insee's twenty points: its coefficient at P95 is 1.9, estimated and its shape 0.5, estimated. On it P99–100 holds 43.5%, estimated of the top 5%'s income and P99.9–100 13.4%, estimated; WID, which ranks adults by their own income, finds 48.4%, estimated and 19.3%, estimated, higher, as expected when people are ranked by another variable and another income unit. Each item of the top 5% is then shared along the tail: transfers per person, as Insee spreads in-kind and collective transfers, and every levy and subsidy in proportion to income. That second rule is this site's assumption, not Insee's: Insee attributes taxes on products to households by their consumption, and in its own twentieths taxes on products and on production rise more slowly than income, so the central case overstates what the very top pays in VAT and production taxes.
The bracketed ranges change one assumption at a time, each keeping the central case's percentile edges, so that they describe the same people: a strict Pareto tail; the most concentrated tail that nowhere holds more of the top 5%'s income than WID's; each item along the gradient Insee's own nineteenth and twentieth twentieths show, continued up the tail; and personal taxes, contributions and corporate tax along the change of IPP's 2016 rates between P99–99.9 and P99.9–100. The top groups are narrow, so the range of what each person pays there is wide: Insee's twenty points do not say how few people hold the top 2% of income, nor how levies vary inside the top 5%.
For the top 0.04%, what each person paid in 2023, a month, children included, is €70,760, estimated in the central case, which spreads every levy in proportion to income and so overstates their taxes on products. The range runs from €68,510, estimated, on a strict Pareto tail, to €166,280, estimated on Insee's own gradient continued up the tail. That top end comes from the profits kept in companies, of which the gradient attributes far more to the very top than the central case does, and from the corporate tax on them, not from the rule for taxes on products, which the same variant lowers. No variant here allocates taxes on products by consumption along the tail, so none corrects the overstatement.
IPP's rates are used only as a cross-check. The rate one quotes depends on the income base. On declared income, personal taxes take 37 to 40% across the top 0.1%; on economic income, about 9.8%, estimated, and 2%, estimated for the 378 richest households. Counting the corporate tax of their companies, the direct rate is 34.5%, estimated on average, against 42%, estimated for P99–99.9, 46%, estimated at the entry to the top 0.1% and 26%, estimated for the 75 richest. These are 2016 rates, before the 2018 flat tax on capital income and the replacement of the wealth tax by a tax on property. Bozio, Garbinti, Goupille-Lebret, Guillot and Piketty find 49% for P99.9–100 in 2018: their distributional accounts count indirect taxes and attribute all corporate tax to shareholders by national-accounts rules, where IPP follows the companies each household controls and counts direct taxes only.
Capital income by share of income: below the 95th percentile, each group takes of a twentieth's capital income the part of its people it covers; inside the top 5% it is shared along the tail in proportion to income, the top 5%'s structure. In brackets, the same people under the other assumptions: every alternative keeps the central case's percentile edges, so a group's range is about the people it names. Among the alternatives, Insee's own gradient of each channel between its nineteenth and twentieth twentieths, continued up the tail, concentrates it more.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-shares-2024.html, and on the Method page.
Who paysWho receives · €bn a year
- 18–29Who pays€90.7bn, estimatedWho receives€86.5bn, estimated
- 30–39Who pays€221.7bn, estimatedWho receives€182bn, estimated
- 40–49Who pays€285.2bn, estimatedWho receives€236.3bn, estimated
- 50–64Who pays€415.3bn, estimatedWho receives€345bn, estimated
- 65 and overWho pays€156.9bn, estimatedWho receives€573.7bn, estimated
- Levies, net of subsidies
- Cash benefits
- Non-cash transfers
- Borrowing, other revenue and spending no group receives
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| 18–29 | Levies, net of subsidies | €90.7bn, estimated | 6.0% |
| 30–39 | Levies, net of subsidies | €221.7bn, estimated | 14.7% |
| 40–49 | Levies, net of subsidies | €285.2bn, estimated | 18.9% |
| 50–64 | Levies, net of subsidies | €415.3bn, estimated | 27.5% |
| 65 and over | Levies, net of subsidies | €156.9bn, estimated | 10.4% |
| Levies, net of subsidies | General government | €1,170bn, estimated | 77.4% |
| Borrowing | General government | €151.9bn | 10.1% |
| Other revenue | General government | €156.3bn | 10.3% |
| Inheritance and gift duties | General government | €20.8bn | 1.4% |
| General government | Cash benefits | €550.2bn, estimated | 36.4% |
| General government | Non-cash transfers | €873.2bn, estimated | 57.8% |
| General government | Debt interest and unclassified | €52.6bn | 3.5% |
| Outside France | General government | €3bn | 0.2% |
| Outside France | General government | €9.2bn | 0.6% |
| General government | Outside France | €23.9bn | 1.6% |
| General government | Outside France | €10.8bn | 0.7% |
| General government | Outside France | €373m | 0.0% |
| Cash benefits | 18–29 | €16.6bn, estimated | 1.1% |
| Cash benefits | 30–39 | €39.5bn, estimated | 2.6% |
| Cash benefits | 40–49 | €51.2bn, estimated | 3.4% |
| Cash benefits | 50–64 | €131.5bn, estimated | 8.7% |
| Cash benefits | 65 and over | €311.4bn, estimated | 20.6% |
| Non-cash transfers | 18–29 | €69.9bn, estimated | 4.6% |
| Non-cash transfers | 30–39 | €142.5bn, estimated | 9.4% |
| Non-cash transfers | 40–49 | €185.1bn, estimated | 12.2% |
| Non-cash transfers | 50–64 | €213.5bn, estimated | 14.1% |
| Non-cash transfers | 65 and over | €262.2bn, estimated | 17.4% |
| Group | People | Pays a month, each | Receives a month, each |
|---|---|---|---|
| 18–29 | 5.5 million, estimated | €1,380, estimated (€1,190, estimated–€1,380, estimated) | €1,320, estimated (€1,190, estimated–€1,320, estimated) |
| 30–39 | 13.7 million, estimated | €1,350, estimated (€1,350, estimated–€1,570, estimated) | €1,110, estimated (€1,110, estimated–€1,350, estimated) |
| 40–49 | 17.1 million, estimated | €1,390, estimated (€1,390, estimated–€1,620, estimated) | €1,150, estimated (€1,150, estimated–€1,400, estimated) |
| 50–64 | 17.8 million, estimated | €1,950, estimated (€1,740, estimated–€1,950, estimated) | €1,620, estimated (€1,530, estimated–€1,620, estimated) |
| 65 and over | 14.4 million, estimated | €910, estimated (€750, estimated–€910, estimated) | €3,330, estimated (€2,950, estimated–€3,330, estimated) |
Age: the average age of the adults of the household, as Insee classifies households; children count in their household's group, so this is not each person's own age. Pays and receives: the group's levies and transfers over its people, a month; in brackets, the figure if every group had everyone's consumption units per person.
By age of the household: Insee's Figure 1e gives levies, cash benefits and non-cash transfers per consumption unit for five groups by the average age of the household's adults, children counting with their household. That is how Insee classifies households, not each person's own age: many under-30s live with their parents and are counted in older groups. No Insee table crosses the number or age of children with the age of the household's adults (the census's family and household tables cross them with family type, nationality and occupation only), so children are not split out and there is no individual-age view.
A group's amount is its euros per unit times its consumption units. Insee does not publish each group's units; they are calibrated so that the groups' per-unit amounts, weighted by their units, average to Insee's per-unit amounts for everyone on every row of Figure 1e, by least squares, each cell weighted by its rounding to €100, the 30–39 and 40–49 sharing one ratio of units to people, which the rows cannot separate. The bracketed ranges give the figure if every group had everyone's units per person. There is no detail of levies or transfers by age and no split through companies, so the middle of this view is coarser.
Capital income is not shown for this view: Insee's Figure 1e gives extended primary income by household age, not its capital part, and no other source found gives capital income by household age on the same concept. Levies are one total here, so the CSG on capital income is not split out either.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-ages-2023.html, and on the Method page.
Who paysWho receives · €bn a year
- 18–29Who pays€93.6bn, estimatedWho receives€89.7bn, estimated
- 30–39Who pays€228.8bn, estimatedWho receives€188.8bn, estimated
- 40–49Who pays€294.4bn, estimatedWho receives€245.1bn, estimated
- 50–64Who pays€428.7bn, estimatedWho receives€359bn, estimated
- 65 and overWho pays€162bn, estimatedWho receives€598.9bn, estimated
- Levies, net of subsidies
- Cash benefits
- Non-cash transfers
- Borrowing, other revenue and spending no group receives
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| 18–29 | Levies, net of subsidies | €93.6bn, estimated | 5.9% |
| 30–39 | Levies, net of subsidies | €228.8bn, estimated | 14.5% |
| 40–49 | Levies, net of subsidies | €294.4bn, estimated | 18.7% |
| 50–64 | Levies, net of subsidies | €428.7bn, estimated | 27.2% |
| 65 and over | Levies, net of subsidies | €162bn, estimated | 10.3% |
| Levies, net of subsidies | General government | €1,207bn, estimated | 76.7% |
| Borrowing | General government | €169.1bn | 10.7% |
| Other revenue | General government | €166.9bn | 10.6% |
| Inheritance and gift duties | General government | €20.8bn | 1.3% |
| General government | Cash benefits | €579.6bn, estimated | 36.8% |
| General government | Non-cash transfers | €902bn, estimated | 57.3% |
| General government | Debt interest and unclassified | €59.8bn | 3.8% |
| Outside France | General government | €3.5bn | 0.2% |
| Outside France | General government | €6.9bn | 0.4% |
| General government | Outside France | €22.3bn | 1.4% |
| General government | Outside France | €10.3bn | 0.7% |
| General government | Outside France | €760m | 0.0% |
| Cash benefits | 18–29 | €17.5bn, estimated | 1.1% |
| Cash benefits | 30–39 | €41.6bn, estimated | 2.6% |
| Cash benefits | 40–49 | €53.9bn, estimated | 3.4% |
| Cash benefits | 50–64 | €138.5bn, estimated | 8.8% |
| Cash benefits | 65 and over | €328.1bn, estimated | 20.8% |
| Non-cash transfers | 18–29 | €72.2bn, estimated | 4.6% |
| Non-cash transfers | 30–39 | €147.2bn, estimated | 9.3% |
| Non-cash transfers | 40–49 | €191.2bn, estimated | 12.1% |
| Non-cash transfers | 50–64 | €220.5bn, estimated | 14.0% |
| Non-cash transfers | 65 and over | €270.9bn, estimated | 17.2% |
| Group | People | Pays a month, each | Receives a month, each |
|---|---|---|---|
| 18–29 | 5.5 million, estimated | €1,430, estimated (€1,230, estimated–€1,430, estimated) | €1,370, estimated (€1,230, estimated–€1,370, estimated) |
| 30–39 | 13.7 million, estimated | €1,390, estimated (€1,390, estimated–€1,620, estimated) | €1,150, estimated (€1,150, estimated–€1,400, estimated) |
| 40–49 | 17.1 million, estimated | €1,430, estimated (€1,430, estimated–€1,670, estimated) | €1,190, estimated (€1,190, estimated–€1,460, estimated) |
| 50–64 | 17.8 million, estimated | €2,010, estimated (€1,790, estimated–€2,010, estimated) | €1,680, estimated (€1,590, estimated–€1,680, estimated) |
| 65 and over | 14.4 million, estimated | €940, estimated (€780, estimated–€940, estimated) | €3,470, estimated (€3,080, estimated–€3,470, estimated) |
Age: the average age of the adults of the household, as Insee classifies households; children count in their household's group, so this is not each person's own age. Pays and receives: the group's levies and transfers over its people, a month; in brackets, the figure if every group had everyone's consumption units per person.
By age of the household: Insee's Figure 1e gives levies, cash benefits and non-cash transfers per consumption unit for five groups by the average age of the household's adults, children counting with their household. That is how Insee classifies households, not each person's own age: many under-30s live with their parents and are counted in older groups. No Insee table crosses the number or age of children with the age of the household's adults (the census's family and household tables cross them with family type, nationality and occupation only), so children are not split out and there is no individual-age view.
A group's amount is its euros per unit times its consumption units. Insee does not publish each group's units; they are calibrated so that the groups' per-unit amounts, weighted by their units, average to Insee's per-unit amounts for everyone on every row of Figure 1e, by least squares, each cell weighted by its rounding to €100, the 30–39 and 40–49 sharing one ratio of units to people, which the rows cannot separate. The bracketed ranges give the figure if every group had everyone's units per person. There is no detail of levies or transfers by age and no split through companies, so the middle of this view is coarser.
Capital income is not shown for this view: Insee's Figure 1e gives extended primary income by household age, not its capital part, and no other source found gives capital income by household age on the same concept. Levies are one total here, so the CSG on capital income is not split out either.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-ages-2024.html, and on the Method page.
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- 0–2Who pays€4.1bn, estimatedWho receives€35.4bn, estimated
- 3–10Who pays€15.5bn, estimatedWho receives€109.3bn, estimated
- 11–17Who pays€24.4bn, estimatedWho receives€122.8bn, estimated
- 18–29Who pays€169.5bn, estimatedWho receives€162bn, estimated
- 30–39Who pays€231.9bn, estimatedWho receives€126.6bn, estimated
- 40–49Who pays€262.7bn, estimatedWho receives€130.2bn, estimated
- 50–64Who pays€371.7bn, estimatedWho receives€261.1bn, estimated
- 65–79Who pays€115.8bn, estimatedWho receives€386.4bn, estimated
- 80 and overWho pays€41.4bn, estimatedWho receives€186.8bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| 0–2 | Through companies | €4.1bn, estimated | 0.3% |
| 0–2 | CSG on earnings and benefits | €0m, estimated | 0.0% |
| 0–2 | CSG on capital income | €0m, estimated | 0.0% |
| 0–2 | Income tax | €0m, estimated | 0.0% |
| 0–2 | Other taxes on income and wealth | €0m, estimated | 0.0% |
| 0–2 | Pension contributions | €0m, estimated | 0.0% |
| 0–2 | Other contributions | €0m, estimated | 0.0% |
| 3–10 | Through companies | €15.5bn, estimated | 1.0% |
| 3–10 | CSG on earnings and benefits | €0m, estimated | 0.0% |
| 3–10 | CSG on capital income | €0m, estimated | 0.0% |
| 3–10 | Income tax | €0m, estimated | 0.0% |
| 3–10 | Other taxes on income and wealth | €0m, estimated | 0.0% |
| 3–10 | Pension contributions | €0m, estimated | 0.0% |
| 3–10 | Other contributions | €0m, estimated | 0.0% |
| 11–17 | Through companies | €23.5bn, estimated | 1.5% |
| 11–17 | CSG on earnings and benefits | €173m, estimated | 0.0% |
| 11–17 | CSG on capital income | €0m, estimated | 0.0% |
| 11–17 | Income tax | €0m, estimated | 0.0% |
| 11–17 | Other taxes on income and wealth | €28.5m, estimated | 0.0% |
| 11–17 | Pension contributions | €456m, estimated | 0.0% |
| 11–17 | Other contributions | €297m, estimated | 0.0% |
| 18–29 | Through companies | €67.7bn, estimated | 4.2% |
| 18–29 | CSG on earnings and benefits | €16.5bn, estimated | 1.0% |
| 18–29 | CSG on capital income | €433m, estimated | 0.0% |
| 18–29 | Income tax | €10.5bn, estimated | 0.7% |
| 18–29 | Other taxes on income and wealth | €2.8bn, estimated | 0.2% |
| 18–29 | Pension contributions | €43.4bn, estimated | 2.7% |
| 18–29 | Other contributions | €28.2bn, estimated | 1.7% |
| 30–39 | Through companies | €76.2bn, estimated | 4.7% |
| 30–39 | CSG on earnings and benefits | €24.7bn, estimated | 1.5% |
| 30–39 | CSG on capital income | €1.8bn, estimated | 0.1% |
| 30–39 | Income tax | €17.5bn, estimated | 1.1% |
| 30–39 | Other taxes on income and wealth | €4.4bn, estimated | 0.3% |
| 30–39 | Pension contributions | €65.1bn, estimated | 4.0% |
| 30–39 | Other contributions | €42.3bn, estimated | 2.6% |
| 40–49 | Through companies | €86.2bn, estimated | 5.3% |
| 40–49 | CSG on earnings and benefits | €27.6bn, estimated | 1.7% |
| 40–49 | CSG on capital income | €2.7bn, estimated | 0.2% |
| 40–49 | Income tax | €21.3bn, estimated | 1.3% |
| 40–49 | Other taxes on income and wealth | €5bn, estimated | 0.3% |
| 40–49 | Pension contributions | €72.6bn, estimated | 4.5% |
| 40–49 | Other contributions | €47.3bn, estimated | 2.9% |
| 50–64 | Through companies | €131.2bn, estimated | 8.1% |
| 50–64 | CSG on earnings and benefits | €39bn, estimated | 2.4% |
| 50–64 | CSG on capital income | €5.8bn, estimated | 0.4% |
| 50–64 | Income tax | €34.7bn, estimated | 2.1% |
| 50–64 | Other taxes on income and wealth | €7.4bn, estimated | 0.5% |
| 50–64 | Pension contributions | €93.1bn, estimated | 5.8% |
| 50–64 | Other contributions | €60.5bn, estimated | 3.7% |
| 65–79 | Through companies | €66.7bn, estimated | 4.1% |
| 65–79 | CSG on earnings and benefits | €18.3bn, estimated | 1.1% |
| 65–79 | CSG on capital income | €4.4bn, estimated | 0.3% |
| 65–79 | Income tax | €14.2bn, estimated | 0.9% |
| 65–79 | Other taxes on income and wealth | €3.7bn, estimated | 0.2% |
| 65–79 | Pension contributions | €5.1bn, estimated | 0.3% |
| 65–79 | Other contributions | €3.3bn, estimated | 0.2% |
| 80 and over | Through companies | €25.4bn, estimated | 1.6% |
| 80 and over | CSG on earnings and benefits | €6.7bn, estimated | 0.4% |
| 80 and over | CSG on capital income | €1.7bn, estimated | 0.1% |
| 80 and over | Income tax | €5.1bn, estimated | 0.3% |
| 80 and over | Other taxes on income and wealth | €1.4bn, estimated | 0.1% |
| 80 and over | Pension contributions | €692m, estimated | 0.0% |
| 80 and over | Other contributions | €450m, estimated | 0.0% |
| Outside France | Through companies | €29.9bn, estimated | 1.9% |
| Outside France | General government | €158.2bn, estimated | 9.8% |
| Outside France | General government | €3bn | 0.2% |
| Outside France | General government | €9.2bn | 0.6% |
| Through companies | Taxes on products | €318.8bn, estimated | 19.7% |
| Through companies | Taxes on production | €128.1bn, estimated | 7.9% |
| Through companies | Corporate tax | €79.3bn, estimated | 4.9% |
| Taxes on products | General government | €318.8bn, estimated | 19.7% |
| Taxes on production | General government | €128.1bn, estimated | 7.9% |
| Corporate tax | General government | €79.3bn, estimated | 4.9% |
| CSG on earnings and benefits | General government | €133bn, estimated | 8.2% |
| CSG on capital income | General government | €16.9bn, estimated | 1.0% |
| Income tax | General government | €103.3bn, estimated | 6.4% |
| Other taxes on income and wealth | General government | €24.7bn, estimated | 1.5% |
| Pension contributions | General government | €280.4bn, estimated | 17.4% |
| Other contributions | General government | €182.4bn, estimated | 11.3% |
| Lenders in France | General government | €676m, estimated | 0.0% |
| Other revenue | General government | €156.3bn | 9.7% |
| Inheritance and gift duties | General government | €20.8bn | 1.3% |
| General government | Subsidies on products | €44.2bn, estimated | 2.7% |
| General government | Subsidies on production | €53bn, estimated | 3.3% |
| General government | Pensions | €370bn, estimated | 22.9% |
| General government | Unemployment benefits | €42.9bn, estimated | 2.7% |
| General government | Other cash benefits | €137.4bn, estimated | 8.5% |
| General government | Health care | €249.7bn, estimated | 15.5% |
| General government | Education | €141.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €107.7bn, estimated | 6.7% |
| General government | Culture and leisure | €41.4bn, estimated | 2.6% |
| General government | Collective services | €332.8bn, estimated | 20.6% |
| General government | Banque de France | €11.3bn, estimated | 0.7% |
| General government | Lenders in France | €14.6bn, estimated | 0.9% |
| General government | Repaid to the Banque de France | €7bn, estimated | 0.4% |
| General government | Unclassified spending | €878m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.2bn, estimated | 2.7% |
| Subsidies on production | Through companies | €53bn, estimated | 3.3% |
| Through companies | 0–2 | €590m, estimated | 0.0% |
| Pensions | 0–2 | €0m, estimated | 0.0% |
| Unemployment benefits | 0–2 | €0m, estimated | 0.0% |
| Other cash benefits | 0–2 | €8.9bn, estimated | 0.6% |
| Health care | 0–2 | €2.8bn, estimated | 0.2% |
| Education | 0–2 | €510m, estimated | 0.0% |
| Social care and housing aid | 0–2 | €11.4bn, estimated | 0.7% |
| Culture and leisure | 0–2 | €1.2bn, estimated | 0.1% |
| Collective services | 0–2 | €9.9bn, estimated | 0.6% |
| Through companies | 3–10 | €2.3bn, estimated | 0.1% |
| Pensions | 3–10 | €0m, estimated | 0.0% |
| Unemployment benefits | 3–10 | €0m, estimated | 0.0% |
| Other cash benefits | 3–10 | €11.5bn, estimated | 0.7% |
| Health care | 3–10 | €8.3bn, estimated | 0.5% |
| Education | 3–10 | €44.3bn, estimated | 2.7% |
| Social care and housing aid | 3–10 | €9bn, estimated | 0.6% |
| Culture and leisure | 3–10 | €3.8bn, estimated | 0.2% |
| Collective services | 3–10 | €30.2bn, estimated | 1.9% |
| Through companies | 11–17 | €3.5bn, estimated | 0.2% |
| Pensions | 11–17 | €0m, estimated | 0.0% |
| Unemployment benefits | 11–17 | €117m, estimated | 0.0% |
| Other cash benefits | 11–17 | €9.8bn, estimated | 0.6% |
| Health care | 11–17 | €7.6bn, estimated | 0.5% |
| Education | 11–17 | €54.6bn, estimated | 3.4% |
| Social care and housing aid | 11–17 | €14.4bn, estimated | 0.9% |
| Culture and leisure | 11–17 | €3.6bn, estimated | 0.2% |
| Collective services | 11–17 | €29.3bn, estimated | 1.8% |
| Through companies | 18–29 | €14.9bn, estimated | 0.9% |
| Pensions | 18–29 | €327m, estimated | 0.0% |
| Unemployment benefits | 18–29 | €8.2bn, estimated | 0.5% |
| Other cash benefits | 18–29 | €19.3bn, estimated | 1.2% |
| Health care | 18–29 | €14.7bn, estimated | 0.9% |
| Education | 18–29 | €39.2bn, estimated | 2.4% |
| Social care and housing aid | 18–29 | €13.9bn, estimated | 0.9% |
| Culture and leisure | 18–29 | €5.7bn, estimated | 0.4% |
| Collective services | 18–29 | €45.8bn, estimated | 2.8% |
| Through companies | 30–39 | €18.3bn, estimated | 1.1% |
| Pensions | 30–39 | €291m, estimated | 0.0% |
| Unemployment benefits | 30–39 | €11.3bn, estimated | 0.7% |
| Other cash benefits | 30–39 | €22.6bn, estimated | 1.4% |
| Health care | 30–39 | €17.6bn, estimated | 1.1% |
| Education | 30–39 | €1.8bn, estimated | 0.1% |
| Social care and housing aid | 30–39 | €8.7bn, estimated | 0.5% |
| Culture and leisure | 30–39 | €5.1bn, estimated | 0.3% |
| Collective services | 30–39 | €40.8bn, estimated | 2.5% |
| Through companies | 40–49 | €19.9bn, estimated | 1.2% |
| Pensions | 40–49 | €297m, estimated | 0.0% |
| Unemployment benefits | 40–49 | €9.5bn, estimated | 0.6% |
| Other cash benefits | 40–49 | €23.4bn, estimated | 1.4% |
| Health care | 40–49 | €20.8bn, estimated | 1.3% |
| Education | 40–49 | €833m, estimated | 0.1% |
| Social care and housing aid | 40–49 | €8.8bn, estimated | 0.5% |
| Culture and leisure | 40–49 | €5.2bn, estimated | 0.3% |
| Collective services | 40–49 | €41.6bn, estimated | 2.6% |
| Through companies | 50–64 | €27.1bn, estimated | 1.7% |
| Pensions | 50–64 | €51.7bn, estimated | 3.2% |
| Unemployment benefits | 50–64 | €12.2bn, estimated | 0.8% |
| Other cash benefits | 50–64 | €31bn, estimated | 1.9% |
| Health care | 50–64 | €52.5bn, estimated | 3.2% |
| Education | 50–64 | €308m, estimated | 0.0% |
| Social care and housing aid | 50–64 | €14.1bn, estimated | 0.9% |
| Culture and leisure | 50–64 | €8bn, estimated | 0.5% |
| Collective services | 50–64 | €64.3bn, estimated | 4.0% |
| Through companies | 65–79 | €7.8bn, estimated | 0.5% |
| Pensions | 65–79 | €227.3bn, estimated | 14.1% |
| Unemployment benefits | 65–79 | €1.6bn, estimated | 0.1% |
| Other cash benefits | 65–79 | €6.8bn, estimated | 0.4% |
| Health care | 65–79 | €74.6bn, estimated | 4.6% |
| Education | 65–79 | €29.6m, estimated | 0.0% |
| Social care and housing aid | 65–79 | €11.1bn, estimated | 0.7% |
| Culture and leisure | 65–79 | €6.3bn, estimated | 0.4% |
| Collective services | 65–79 | €50.9bn, estimated | 3.2% |
| Through companies | 80 and over | €2.8bn, estimated | 0.2% |
| Pensions | 80 and over | €90.1bn, estimated | 5.6% |
| Unemployment benefits | 80 and over | €0m, estimated | 0.0% |
| Other cash benefits | 80 and over | €4.1bn, estimated | 0.3% |
| Health care | 80 and over | €50.9bn, estimated | 3.2% |
| Education | 80 and over | €11.6m, estimated | 0.0% |
| Social care and housing aid | 80 and over | €16.3bn, estimated | 1.0% |
| Culture and leisure | 80 and over | €2.5bn, estimated | 0.2% |
| Collective services | 80 and over | €20bn, estimated | 1.2% |
| General government | Outside France | €25.8bn, estimated | 1.6% |
| General government | Outside France | €23.9bn | 1.5% |
| General government | Outside France | €10.8bn | 0.7% |
| General government | Outside France | €373m | 0.0% |
A synthetic allocation. Each total is split between ages by published age profiles and conventions. Age: each person's own age; children are a group of their own. Pays and receives: the group's levies and transfers over its people, a month; in brackets, the lowest and highest figure under the alternative allocations the notes list.
Net balance under each allocation: what each group receives less what it pays, a month per person, one convention changed at a time.
The sign of the net balance depends on the scenario for 18–29: it receives more than it pays under Employees paid an arbitrary midpoint of the revenu salarial and the full-time-equivalent salary of their age; Employees paid the revenu salarial of their age, and pays more than it receives under Central; Family benefits to the parents who claim them; Taxes on products by equal consumption per person; Stress case: housing benefits and minimum incomes spread over every resident; The open pay band valued by age group; The closed pay bands at their lower bounds; The closed pay bands at their upper bounds; Employees paid the full-time-equivalent salary of their age; Income tax by households' direct taxes by age of the reference person; Income tax in proportion to the CSG yields by age; Wealth per person interpolated within Insee's age bands. These are scenarios, one convention changed at a time. They do not form a confidence interval.
A synthetic allocation. By person's age: the National Transfer Accounts method (United Nations, National Transfer Accounts Manual, 2013; for France, d'Albis, Bonnet, Navaux, Pelletan and Wolff, Économie et Statistique, 2017). Each levy and transfer keeps its total for the year, the same as in the other views; it is split between single ages, 0 to 100, in proportion to a published age profile times the population of each age (Eurostat, mean of 1 January of the year and of the next), then grouped. The groups add up to every total exactly; the profiles give only the shape.
Conventions. Family benefits go to the children they are paid for, at the ages each benefit's rules cover; taxes on products follow consumption, shared within households by the NTA equivalence scale (0.4 for a child under 5, rising to 1 at 20), so children bear their part of VAT and pay no other levy; housing benefits and minimum incomes go to the claimant's age; collective services, culture and the running costs of social security are spread equally per person; wealth, wealth taxes and corporate tax go to the ages of the households' reference persons. Earnings, which key contributions and taxes on production, are employees' total annual net pay by single age in Insee's base Tous salariés of 2023, private and public employers, which counts part-year and part-time work once, plus self-employment income by age of the household's reference person. No source gives income tax by age of the declarant, so its profile is an allocation scenario: the CSG yields by age weighted by Insee's ratio of direct taxes to income by age.
In brackets, the lowest and highest figure when one convention changes at a time: family benefits to the parents who claim them; taxes on products by equal consumption per person; a stress case spreading housing benefits and minimum incomes over every resident, recipients or not; the open pay band of the base Tous salariés valued by age group, and its closed bands at their lower or upper bounds; the Enquête emploi's employees by age paid the revenu salarial, the full-time-equivalent salary, or an arbitrary midpoint of the two, of their age, three other scenarios rather than bounds; income tax by households' direct taxes by age of the reference person (ERFS T03 × TRD04), or in proportion to the CSG yields by age; and wealth per person interpolated within Insee's age bands. These alternatives are correlated and do not span the uncertainty: the three income-tax profiles all rest on direct taxes or the CSG, no independent source being found; sharing benefits within the household and ownership of wealth across age bands, by a spouse or an adult child of another age, are untested, since no table gives households' composition by age. The table under the chart gives each group's net balance under every allocation, and says where its sign rests on the allocation.
Every profile at every single age, with the population and the share of the item each age takes, is in nta_allocation.csv: a group's share of an item is the sum of the rows of its profile over the group's ages. The pay of employees by age rests on the histogram of the base Tous salariés in bts_pay_2023.csv: employees of the reduced file by single age, band of total annual net pay and employer, on Insee's weights. The file is a sample of 1/12 that over-represents employees born in an even year, so its sums are counts of the file, not volumes, and single ages alternate: the profile takes ages in pairs and smooths within them. The open band, 50,000 euros and over, is valued at the mean of a Pareto tail fitted on the two top bands: about 78,000 euros for all ages, from about 62,000 euros under 30 to about 96,000 at 60 and over when fitted by age group, a variant in the ranges, as are the closed bands at their bounds.
| Item | Profile and source | Year |
|---|---|---|
| Taxes on products | Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age · Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue”; United Nations, National Transfer Accounts Manual | 2017; convention |
| Taxes on production | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Corporate tax | Financial and professional wealth by age of the reference person · Insee, Patrimoine et endettement des ménages en 2024 | start of 2024 |
| CSG | CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital · Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Income tax | CSG yields by age × Insee's ratio of direct taxes to income by age (allocation scenario) · Insee, Revenu, niveau de vie et pauvreté en 2023; Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Other taxes on income and wealth | CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital · Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Pension contributions | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Other contributions | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Subsidies on products | Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age · Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue”; United Nations, National Transfer Accounts Manual | 2017; convention |
| Subsidies on production | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Pensions | Direct pensions by single age (retirees × average pension), and survivors' pensions by five-year band · DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 | 2022 |
| Unemployment benefits | Recipients of unemployment benefits × mean entitlement, by age · France Travail, Allocataires indemnisés, and montant moyen de l'allocation d'assurance chômage, par sexe et âge | December 2023 for 2023, December 2024 for 2024 |
| Other cash benefits | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Family benefits by the age of the children they are paid for (NTA convention) · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| RSA and prime d'activité by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| Disability benefits paid by CNAF by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| Reimbursements by public health insurance per person · DREES, Dépenses de santé et restes à charge | 2023 | |
| Health care | Reimbursements by public health insurance per person · DREES, Dépenses de santé et restes à charge | 2023 |
| Education | Enrolment by single age and level, priced at spending per pupil · Eurostat, Pupils and students enrolled by education level, sex and age; Eurostat, Expenditure on educational institutions per pupil and student by education level | 2023; 2023 for 2023, 2024 for 2024 |
| Social care and housing aid | Help to the elderly, the disabled and children by beneficiaries' age, weighted by spending · DREES, Les dépenses d'aide sociale départementale, séries longues 1999-2024; DREES, Caractéristiques des bénéficiaires d'aides aux personnes âgées; DREES, Caractéristiques des bénéficiaires d'aides aux personnes handicapées; DREES, Les bénéficiaires de l'aide sociale à l'enfance en 2024; CNAF, Dépenses d'action sociale [National] | 2023 for 2023, 2024 for 2024; December 2023 and December 2024; end of 2023 and end of 2024; end of 2024 |
| Housing benefits by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view | |
| Culture and leisure | The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view |
| Collective services | The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view |
Capital income is not shown for this view: no source found gives capital income by each person's age on the concept of Insee's accounts. Insee's wealth survey gives wealth, not income, by age of the reference person, and is not put in its place. The CSG on capital income is drawn: this view already spreads that part of the CSG by gross wealth by age.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-persons-2023.html, and on the Method page.
Groups of individuals ranked by their household's living standard (Insee).
Who paysWho receives · €bn a year
- 0–2Who pays€4bn, estimatedWho receives€36.2bn, estimated
- 3–10Who pays€15.5bn, estimatedWho receives€112.1bn, estimated
- 11–17Who pays€24.7bn, estimatedWho receives€127.9bn, estimated
- 18–29Who pays€175.8bn, estimatedWho receives€168.4bn, estimated
- 30–39Who pays€239.1bn, estimatedWho receives€130.1bn, estimated
- 40–49Who pays€269.8bn, estimatedWho receives€133.9bn, estimated
- 50–64Who pays€382.7bn, estimatedWho receives€268.1bn, estimated
- 65–79Who pays€119.6bn, estimatedWho receives€406.8bn, estimated
- 80 and overWho pays€42.8bn, estimatedWho receives€196bn, estimated
- Social contributions
- Taxes on products and production
- Taxes on income and wealth
- Cash benefits
- Transfers in kind
- Pooled: through companies, general government, subsidies
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| 0–2 | Through companies | €4bn, estimated | 0.2% |
| 0–2 | CSG on earnings and benefits | €0m, estimated | 0.0% |
| 0–2 | CSG on capital income | €0m, estimated | 0.0% |
| 0–2 | Income tax | €0m, estimated | 0.0% |
| 0–2 | Other taxes on income and wealth | €0m, estimated | 0.0% |
| 0–2 | Pension contributions | €0m, estimated | 0.0% |
| 0–2 | Other contributions | €0m, estimated | 0.0% |
| 3–10 | Through companies | €15.5bn, estimated | 0.9% |
| 3–10 | CSG on earnings and benefits | €0m, estimated | 0.0% |
| 3–10 | CSG on capital income | €0m, estimated | 0.0% |
| 3–10 | Income tax | €0m, estimated | 0.0% |
| 3–10 | Other taxes on income and wealth | €0m, estimated | 0.0% |
| 3–10 | Pension contributions | €0m, estimated | 0.0% |
| 3–10 | Other contributions | €0m, estimated | 0.0% |
| 11–17 | Through companies | €23.8bn, estimated | 1.4% |
| 11–17 | CSG on earnings and benefits | €176m, estimated | 0.0% |
| 11–17 | CSG on capital income | €0m, estimated | 0.0% |
| 11–17 | Income tax | €0m, estimated | 0.0% |
| 11–17 | Other taxes on income and wealth | €29.1m, estimated | 0.0% |
| 11–17 | Pension contributions | €476m, estimated | 0.0% |
| 11–17 | Other contributions | €310m, estimated | 0.0% |
| 18–29 | Through companies | €69.2bn, estimated | 4.1% |
| 18–29 | CSG on earnings and benefits | €16.9bn, estimated | 1.0% |
| 18–29 | CSG on capital income | €453m, estimated | 0.0% |
| 18–29 | Income tax | €10.8bn, estimated | 0.6% |
| 18–29 | Other taxes on income and wealth | €2.9bn, estimated | 0.2% |
| 18–29 | Pension contributions | €45.7bn, estimated | 2.7% |
| 18–29 | Other contributions | €29.8bn, estimated | 1.8% |
| 30–39 | Through companies | €77.5bn, estimated | 4.6% |
| 30–39 | CSG on earnings and benefits | €25.2bn, estimated | 1.5% |
| 30–39 | CSG on capital income | €1.8bn, estimated | 0.1% |
| 30–39 | Income tax | €17.9bn, estimated | 1.1% |
| 30–39 | Other taxes on income and wealth | €4.5bn, estimated | 0.3% |
| 30–39 | Pension contributions | €68bn, estimated | 4.0% |
| 30–39 | Other contributions | €44.2bn, estimated | 2.6% |
| 40–49 | Through companies | €87.4bn, estimated | 5.2% |
| 40–49 | CSG on earnings and benefits | €28bn, estimated | 1.7% |
| 40–49 | CSG on capital income | €2.9bn, estimated | 0.2% |
| 40–49 | Income tax | €21.7bn, estimated | 1.3% |
| 40–49 | Other taxes on income and wealth | €5.1bn, estimated | 0.3% |
| 40–49 | Pension contributions | €75.6bn, estimated | 4.5% |
| 40–49 | Other contributions | €49.2bn, estimated | 2.9% |
| 50–64 | Through companies | €133.6bn, estimated | 7.9% |
| 50–64 | CSG on earnings and benefits | €39.7bn, estimated | 2.3% |
| 50–64 | CSG on capital income | €6.1bn, estimated | 0.4% |
| 50–64 | Income tax | €35.4bn, estimated | 2.1% |
| 50–64 | Other taxes on income and wealth | €7.5bn, estimated | 0.4% |
| 50–64 | Pension contributions | €97.2bn, estimated | 5.7% |
| 50–64 | Other contributions | €63.2bn, estimated | 3.7% |
| 65–79 | Through companies | €68.7bn, estimated | 4.1% |
| 65–79 | CSG on earnings and benefits | €18.8bn, estimated | 1.1% |
| 65–79 | CSG on capital income | €4.6bn, estimated | 0.3% |
| 65–79 | Income tax | €14.7bn, estimated | 0.9% |
| 65–79 | Other taxes on income and wealth | €3.9bn, estimated | 0.2% |
| 65–79 | Pension contributions | €5.3bn, estimated | 0.3% |
| 65–79 | Other contributions | €3.5bn, estimated | 0.2% |
| 80 and over | Through companies | €26.1bn, estimated | 1.5% |
| 80 and over | CSG on earnings and benefits | €7bn, estimated | 0.4% |
| 80 and over | CSG on capital income | €1.8bn, estimated | 0.1% |
| 80 and over | Income tax | €5.2bn, estimated | 0.3% |
| 80 and over | Other taxes on income and wealth | €1.4bn, estimated | 0.1% |
| 80 and over | Pension contributions | €721m, estimated | 0.0% |
| 80 and over | Other contributions | €469m, estimated | 0.0% |
| Outside France | Through companies | €31.5bn, estimated | 1.9% |
| Outside France | General government | €124.9bn, estimated | 7.4% |
| Outside France | General government | €3.5bn | 0.2% |
| Outside France | General government | €6.9bn | 0.4% |
| Through companies | Taxes on products | €325.4bn, estimated | 19.2% |
| Through companies | Taxes on production | €130.7bn, estimated | 7.7% |
| Through companies | Corporate tax | €81.2bn, estimated | 4.8% |
| Taxes on products | General government | €325.4bn, estimated | 19.2% |
| Taxes on production | General government | €130.7bn, estimated | 7.7% |
| Corporate tax | General government | €81.2bn, estimated | 4.8% |
| CSG on earnings and benefits | General government | €135.7bn, estimated | 8.0% |
| CSG on capital income | General government | €17.7bn, estimated | 1.0% |
| Income tax | General government | €105.8bn, estimated | 6.2% |
| Other taxes on income and wealth | General government | €25.3bn, estimated | 1.5% |
| Pension contributions | General government | €293bn, estimated | 17.3% |
| Other contributions | General government | €190.6bn, estimated | 11.3% |
| Lenders in France | General government | €64.4bn, estimated | 3.8% |
| Other revenue | General government | €166.9bn | 9.9% |
| Inheritance and gift duties | General government | €20.8bn | 1.2% |
| General government | Subsidies on products | €44.6bn, estimated | 2.6% |
| General government | Subsidies on production | €53.4bn, estimated | 3.2% |
| General government | Pensions | €389.8bn, estimated | 23.0% |
| General government | Unemployment benefits | €45.2bn, estimated | 2.7% |
| General government | Other cash benefits | €144.7bn, estimated | 8.5% |
| General government | Health care | €261.2bn, estimated | 15.4% |
| General government | Education | €148.6bn, estimated | 8.8% |
| General government | Social care and housing aid | €113.4bn, estimated | 6.7% |
| General government | Culture and leisure | €43.1bn, estimated | 2.5% |
| General government | Collective services | €335.7bn, estimated | 19.8% |
| General government | Banque de France | €11.9bn, estimated | 0.7% |
| General government | Lenders in France | €16.4bn, estimated | 1.0% |
| General government | Repaid to the Banque de France | €20.3bn, estimated | 1.2% |
| General government | Unclassified spending | €914m, estimated | 0.1% |
| Subsidies on products | Through companies | €44.6bn, estimated | 2.6% |
| Subsidies on production | Through companies | €53.4bn, estimated | 3.2% |
| Through companies | 0–2 | €570m, estimated | 0.0% |
| Pensions | 0–2 | €0m, estimated | 0.0% |
| Unemployment benefits | 0–2 | €0m, estimated | 0.0% |
| Other cash benefits | 0–2 | €9.2bn, estimated | 0.5% |
| Health care | 0–2 | €2.7bn, estimated | 0.2% |
| Education | 0–2 | €508m, estimated | 0.0% |
| Social care and housing aid | 0–2 | €12.4bn, estimated | 0.7% |
| Culture and leisure | 0–2 | €1.2bn, estimated | 0.1% |
| Collective services | 0–2 | €9.6bn, estimated | 0.6% |
| Through companies | 3–10 | €2.2bn, estimated | 0.1% |
| Pensions | 3–10 | €0m, estimated | 0.0% |
| Unemployment benefits | 3–10 | €0m, estimated | 0.0% |
| Other cash benefits | 3–10 | €12.1bn, estimated | 0.7% |
| Health care | 3–10 | €8.5bn, estimated | 0.5% |
| Education | 3–10 | €45.9bn, estimated | 2.7% |
| Social care and housing aid | 3–10 | €9.5bn, estimated | 0.6% |
| Culture and leisure | 3–10 | €3.8bn, estimated | 0.2% |
| Collective services | 3–10 | €29.9bn, estimated | 1.8% |
| Through companies | 11–17 | €3.5bn, estimated | 0.2% |
| Pensions | 11–17 | €0m, estimated | 0.0% |
| Unemployment benefits | 11–17 | €132m, estimated | 0.0% |
| Other cash benefits | 11–17 | €10.4bn, estimated | 0.6% |
| Health care | 11–17 | €7.8bn, estimated | 0.5% |
| Education | 11–17 | €57.7bn, estimated | 3.4% |
| Social care and housing aid | 11–17 | €15.3bn, estimated | 0.9% |
| Culture and leisure | 11–17 | €3.8bn, estimated | 0.2% |
| Collective services | 11–17 | €29.4bn, estimated | 1.7% |
| Through companies | 18–29 | €15.1bn, estimated | 0.9% |
| Pensions | 18–29 | €341m, estimated | 0.0% |
| Unemployment benefits | 18–29 | €8.9bn, estimated | 0.5% |
| Other cash benefits | 18–29 | €20.4bn, estimated | 1.2% |
| Health care | 18–29 | €15.3bn, estimated | 0.9% |
| Education | 18–29 | €41.4bn, estimated | 2.4% |
| Social care and housing aid | 18–29 | €14.6bn, estimated | 0.9% |
| Culture and leisure | 18–29 | €6bn, estimated | 0.4% |
| Collective services | 18–29 | €46.4bn, estimated | 2.7% |
| Through companies | 30–39 | €18.5bn, estimated | 1.1% |
| Pensions | 30–39 | €301m, estimated | 0.0% |
| Unemployment benefits | 30–39 | €11.8bn, estimated | 0.7% |
| Other cash benefits | 30–39 | €23.7bn, estimated | 1.4% |
| Health care | 30–39 | €18.2bn, estimated | 1.1% |
| Education | 30–39 | €1.9bn, estimated | 0.1% |
| Social care and housing aid | 30–39 | €9.4bn, estimated | 0.6% |
| Culture and leisure | 30–39 | €5.3bn, estimated | 0.3% |
| Collective services | 30–39 | €41bn, estimated | 2.4% |
| Through companies | 40–49 | €20bn, estimated | 1.2% |
| Pensions | 40–49 | €307m, estimated | 0.0% |
| Unemployment benefits | 40–49 | €9.9bn, estimated | 0.6% |
| Other cash benefits | 40–49 | €24.5bn, estimated | 1.4% |
| Health care | 40–49 | €21.4bn, estimated | 1.3% |
| Education | 40–49 | €880m, estimated | 0.1% |
| Social care and housing aid | 40–49 | €9.8bn, estimated | 0.6% |
| Culture and leisure | 40–49 | €5.4bn, estimated | 0.3% |
| Collective services | 40–49 | €41.7bn, estimated | 2.5% |
| Through companies | 50–64 | €27.3bn, estimated | 1.6% |
| Pensions | 50–64 | €53.8bn, estimated | 3.2% |
| Unemployment benefits | 50–64 | €12.8bn, estimated | 0.8% |
| Other cash benefits | 50–64 | €32.7bn, estimated | 1.9% |
| Health care | 50–64 | €54.5bn, estimated | 3.2% |
| Education | 50–64 | €352m, estimated | 0.0% |
| Social care and housing aid | 50–64 | €13.6bn, estimated | 0.8% |
| Culture and leisure | 50–64 | €8.3bn, estimated | 0.5% |
| Collective services | 50–64 | €64.8bn, estimated | 3.8% |
| Through companies | 65–79 | €8bn, estimated | 0.5% |
| Pensions | 65–79 | €239.8bn, estimated | 14.2% |
| Unemployment benefits | 65–79 | €1.7bn, estimated | 0.1% |
| Other cash benefits | 65–79 | €7.3bn, estimated | 0.4% |
| Health care | 65–79 | €78.8bn, estimated | 4.7% |
| Education | 65–79 | €32.3m, estimated | 0.0% |
| Social care and housing aid | 65–79 | €12.3bn, estimated | 0.7% |
| Culture and leisure | 65–79 | €6.7bn, estimated | 0.4% |
| Collective services | 65–79 | €52.2bn, estimated | 3.1% |
| Through companies | 80 and over | €2.9bn, estimated | 0.2% |
| Pensions | 80 and over | €95.2bn, estimated | 5.6% |
| Unemployment benefits | 80 and over | €0m, estimated | 0.0% |
| Other cash benefits | 80 and over | €4.3bn, estimated | 0.3% |
| Health care | 80 and over | €53.8bn, estimated | 3.2% |
| Education | 80 and over | €12.7m, estimated | 0.0% |
| Social care and housing aid | 80 and over | €16.5bn, estimated | 1.0% |
| Culture and leisure | 80 and over | €2.6bn, estimated | 0.2% |
| Collective services | 80 and over | €20.6bn, estimated | 1.2% |
| General government | Outside France | €30.6bn, estimated | 1.8% |
| General government | Outside France | €22.3bn | 1.3% |
| General government | Outside France | €10.3bn | 0.6% |
| General government | Outside France | €760m | 0.0% |
A synthetic allocation. Each total is split between ages by published age profiles and conventions. Age: each person's own age; children are a group of their own. Pays and receives: the group's levies and transfers over its people, a month; in brackets, the lowest and highest figure under the alternative allocations the notes list.
Net balance under each allocation: what each group receives less what it pays, a month per person, one convention changed at a time.
The sign of the net balance depends on the scenario for 18–29: it receives more than it pays under Employees paid an arbitrary midpoint of the revenu salarial and the full-time-equivalent salary of their age; Employees paid the revenu salarial of their age, and pays more than it receives under Central; Family benefits to the parents who claim them; Taxes on products by equal consumption per person; Stress case: housing benefits and minimum incomes spread over every resident; The open pay band valued by age group; The closed pay bands at their lower bounds; The closed pay bands at their upper bounds; Employees paid the full-time-equivalent salary of their age; Income tax by households' direct taxes by age of the reference person; Income tax in proportion to the CSG yields by age; Wealth per person interpolated within Insee's age bands. These are scenarios, one convention changed at a time. They do not form a confidence interval.
A synthetic allocation. By person's age: the National Transfer Accounts method (United Nations, National Transfer Accounts Manual, 2013; for France, d'Albis, Bonnet, Navaux, Pelletan and Wolff, Économie et Statistique, 2017). Each levy and transfer keeps its total for the year, the same as in the other views; it is split between single ages, 0 to 100, in proportion to a published age profile times the population of each age (Eurostat, mean of 1 January of the year and of the next), then grouped. The groups add up to every total exactly; the profiles give only the shape.
Conventions. Family benefits go to the children they are paid for, at the ages each benefit's rules cover; taxes on products follow consumption, shared within households by the NTA equivalence scale (0.4 for a child under 5, rising to 1 at 20), so children bear their part of VAT and pay no other levy; housing benefits and minimum incomes go to the claimant's age; collective services, culture and the running costs of social security are spread equally per person; wealth, wealth taxes and corporate tax go to the ages of the households' reference persons. Earnings, which key contributions and taxes on production, are employees' total annual net pay by single age in Insee's base Tous salariés of 2023, private and public employers, which counts part-year and part-time work once, plus self-employment income by age of the household's reference person. No source gives income tax by age of the declarant, so its profile is an allocation scenario: the CSG yields by age weighted by Insee's ratio of direct taxes to income by age.
In brackets, the lowest and highest figure when one convention changes at a time: family benefits to the parents who claim them; taxes on products by equal consumption per person; a stress case spreading housing benefits and minimum incomes over every resident, recipients or not; the open pay band of the base Tous salariés valued by age group, and its closed bands at their lower or upper bounds; the Enquête emploi's employees by age paid the revenu salarial, the full-time-equivalent salary, or an arbitrary midpoint of the two, of their age, three other scenarios rather than bounds; income tax by households' direct taxes by age of the reference person (ERFS T03 × TRD04), or in proportion to the CSG yields by age; and wealth per person interpolated within Insee's age bands. These alternatives are correlated and do not span the uncertainty: the three income-tax profiles all rest on direct taxes or the CSG, no independent source being found; sharing benefits within the household and ownership of wealth across age bands, by a spouse or an adult child of another age, are untested, since no table gives households' composition by age. The table under the chart gives each group's net balance under every allocation, and says where its sign rests on the allocation.
Every profile at every single age, with the population and the share of the item each age takes, is in nta_allocation.csv: a group's share of an item is the sum of the rows of its profile over the group's ages. The pay of employees by age rests on the histogram of the base Tous salariés in bts_pay_2023.csv: employees of the reduced file by single age, band of total annual net pay and employer, on Insee's weights. The file is a sample of 1/12 that over-represents employees born in an even year, so its sums are counts of the file, not volumes, and single ages alternate: the profile takes ages in pairs and smooths within them. The open band, 50,000 euros and over, is valued at the mean of a Pareto tail fitted on the two top bands: about 78,000 euros for all ages, from about 62,000 euros under 30 to about 96,000 at 60 and over when fitted by age group, a variant in the ranges, as are the closed bands at their bounds.
| Item | Profile and source | Year |
|---|---|---|
| Taxes on products | Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age · Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue”; United Nations, National Transfer Accounts Manual | 2017; convention |
| Taxes on production | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Corporate tax | Financial and professional wealth by age of the reference person · Insee, Patrimoine et endettement des ménages en 2024 | start of 2024 |
| CSG | CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital · Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Income tax | CSG yields by age × Insee's ratio of direct taxes to income by age (allocation scenario) · Insee, Revenu, niveau de vie et pauvreté en 2023; Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Other taxes on income and wealth | CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital · Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025; DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022; Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2022; 2023; 2023 and 2024; start of 2024 |
| Pension contributions | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Other contributions | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Subsidies on products | Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age · Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue”; United Nations, National Transfer Accounts Manual | 2017; convention |
| Subsidies on production | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Pensions | Direct pensions by single age (retirees × average pension), and survivors' pensions by five-year band · DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 | 2022 |
| Unemployment benefits | Recipients of unemployment benefits × mean entitlement, by age · France Travail, Allocataires indemnisés, and montant moyen de l'allocation d'assurance chômage, par sexe et âge | December 2023 for 2023, December 2024 for 2024 |
| Other cash benefits | Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person · Insee, Description des emplois salariés en 2023, fichier détail; Insee, Patrimoine et endettement des ménages en 2024; Insee, Revenu, niveau de vie et pauvreté en 2023; Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 | 2023; start of 2024 |
| Family benefits by the age of the children they are paid for (NTA convention) · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| RSA and prime d'activité by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| Disability benefits paid by CNAF by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| Reimbursements by public health insurance per person · DREES, Dépenses de santé et restes à charge | 2023 | |
| Health care | Reimbursements by public health insurance per person · DREES, Dépenses de santé et restes à charge | 2023 |
| Education | Enrolment by single age and level, priced at spending per pupil · Eurostat, Pupils and students enrolled by education level, sex and age; Eurostat, Expenditure on educational institutions per pupil and student by education level | 2023; 2023 for 2023, 2024 for 2024 |
| Social care and housing aid | Help to the elderly, the disabled and children by beneficiaries' age, weighted by spending · DREES, Les dépenses d'aide sociale départementale, séries longues 1999-2024; DREES, Caractéristiques des bénéficiaires d'aides aux personnes âgées; DREES, Caractéristiques des bénéficiaires d'aides aux personnes handicapées; DREES, Les bénéficiaires de l'aide sociale à l'enfance en 2024; CNAF, Dépenses d'action sociale [National] | 2023 for 2023, 2024 for 2024; December 2023 and December 2024; end of 2023 and end of 2024; end of 2024 |
| Housing benefits by age of the claimant · CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] | 2023 for 2023, 2024 for 2024 | |
| The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view | |
| Culture and leisure | The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view |
| Collective services | The same amount per person at every age · Eurostat, Population on 1 January by age and sex | the year of the view |
Capital income is not shown for this view: no source found gives capital income by each person's age on the concept of Insee's accounts. Insee's wealth survey gives wealth, not income, by age of the reference person, and is not put in its place. The CSG on capital income is drawn: this view already spreads that part of the CSG by gross wealth by age.
The evidence of every figure of this view and year, source and calculation, is also listed on one page: evidence/money-persons-2024.html, and on the Method page.
Estimated, on one perimeter for both years. Insee publishes distributional accounts for 2023 only, on its own perimeter, which also counts firms' collective pension and health schemes. So that 2023 and 2024 compare, both are put on the perimeter of general government (Eurostat S13): each Insee item is scaled to Eurostat's total for its category in the year, split between the items of the category as Insee splits them in 2023, and each group keeps its 2023 share of every item. The bridge below gives, for the year, each category's Eurostat total and the sum of Insee's 2023 items in it; their ratio is the scaling. A difference between the two years reflects growth in Eurostat's totals. No one publishes a change between groups for 2024.
| Eurostat category | Eurostat total | Insee's 2023 items | Insee items it scales |
|---|---|---|---|
| ESA D2, taxes on production and imports | €446.9bn | €446.6bn, estimated | Taxes on products, Taxes on production |
| ESA D5, taxes on income and wealth | €357.2bn | €351.2bn, estimated | Corporate tax, CSG, Income tax, Other taxes on income and wealth |
| ESA D61, social contributions | €462.8bn | €542.9bn, estimated | Pension contributions, Other contributions |
| COFOG 10, social protection | €657.9bn | €707.5bn, estimated | Pensions, Unemployment benefits, Other cash benefits, Social care and housing aid |
| COFOG 07, health | €249.7bn | €209.4bn, estimated | Health care |
| COFOG 09, education | €141.6bn | €128.1bn, estimated | Education |
| COFOG 08, recreation, culture and religion | €41.4bn | €52.6bn, estimated | Culture and leisure |
| COFOG 01 without debt interest, 02 to 06 | €430bn | €309.3bn, estimated | Subsidies on products, Subsidies on production, Collective services |
Eurostat's totals are wider than Insee's. Public revenue also counts capital taxes, sales, fees and property income, and spending counts debt interest; Insee attributes none of them, so they are drawn as other revenue (€156.3bn), inheritance and gift duties apart (€20.8bn), and as spending no group receives. COFOG, the UN classification of government spending by purpose, also counts spending gross of the fees that pay for part of it. Borrowing is the year's deficit (€151.9bn).
Taxes on capital are drawn apart where a source allows: corporate tax, which Insee attributes to shareholders; the CSG on capital income, carved out of each group's CSG, which Insee does not split by base: the year's CSG times capital income's share of its yield (11.3%, estimated, CCSS), a rescaled estimate rather than the CCSS's own yield, since the year's CSG is on the perimeter of the other levies. It is shared by an allocation scenario: the group's net financial income for the CSG on investment income and its rents, actual and imputed, for the CSG on property income, though imputed rents pay no CSG and capital gains are in no row; the alternatives share all of it by net financial income or by all capital income. By person's age it is shared by gross wealth. Inheritance and gift duties come from no group, since no source says who pays them by living standard or age. The property wealth tax (IFI) and the property tax (taxe foncière) stay inside Insee's rows, which join them with other taxes: no published key spreads them between groups.
Outside France is a layer on Insee's allocation, which attributes every levy and subsidy to residents; each key is a ratio, so every amount it moves is an estimate. Corporate tax: the share of French companies' listed and unlisted shares held by the rest of the world in the financial accounts (20%, estimated). Shares French companies hold in one another dilute it; for the listed companies of the CAC 40 the Banque de France finds non-residents hold 49.5%, which would put €39.3bn, estimated of corporate tax outside France: the two bound the true share. Taxes on products: visitors' share of household consumption on the territory (4.4%, estimated). Each is taken out of every group in proportion. Taxes on production and subsidies stay as Insee allocates them: no published key says who outside France bears a payroll or property tax, or gains from a subsidised fare.
Transfers between general government and the rest of the world are drawn gross, from Eurostat's government accounts, and taken out of the collective spending and other revenue they sit in. To Outside France: the EU contribution (€23.9bn), international cooperation (€10.8bn) and capital transfers (€373m); received from the EU: cooperation (€3bn) and capital transfers, the recovery plan's grants (€9.2bn). EU farm payments go to farmers directly, not through French general government, and customs duties collected for the EU count as EU revenue, so neither is here.
Borrowing is split by who took up public debt in the year: each holder's change in holdings at face value over all holders' (Eurostat, debt by holder), applied to the deficit. Lenders outside France took up 104.2%, estimated, other lenders in France 0.4%, estimated, and the Banque de France −4.6%, estimated: a negative share is debt it let mature, which general government repaid with new borrowing, drawn from general government to it. The Eurosystem stopped reinvesting its asset purchase programme's maturing bonds in July 2023 and its pandemic programme's at the end of 2024 (ECB). Eurostat does not publish debt transactions by holder; changes at face value carry no market revaluation.
Debt interest is split by average holdings over the year: outside France 49.9%, estimated, the Banque de France 21.9%, estimated, other lenders in France 28.2%, estimated. Eurostat does not publish interest by holder, and holders of older, low-coupon bonds, the Banque de France first, receive less than their share of the stock. Interest stops at the lender: Insee already counts what reaches households through insurers and funds in their primary income.
The Banque de France paid the State nothing for this year (€0m). The interest it pays on reserves exceeds what the bonds it bought yield, so nothing returned to the State. From 2015 to 2022 it paid €16.3bn of corporate tax and €15.5bn of dividends.
Estimated, on one perimeter for both years. Insee publishes distributional accounts for 2023 only, on its own perimeter, which also counts firms' collective pension and health schemes. So that 2023 and 2024 compare, both are put on the perimeter of general government (Eurostat S13): each Insee item is scaled to Eurostat's total for its category in the year, split between the items of the category as Insee splits them in 2023, and each group keeps its 2023 share of every item. The bridge below gives, for the year, each category's Eurostat total and the sum of Insee's 2023 items in it; their ratio is the scaling. A difference between the two years reflects growth in Eurostat's totals. No one publishes a change between groups for 2024.
| Eurostat category | Eurostat total | Insee's 2023 items | Insee items it scales |
|---|---|---|---|
| ESA D2, taxes on production and imports | €456.1bn | €446.6bn, estimated | Taxes on products, Taxes on production |
| ESA D5, taxes on income and wealth | €365.7bn | €351.2bn, estimated | Corporate tax, CSG, Income tax, Other taxes on income and wealth |
| ESA D61, social contributions | €483.6bn | €542.9bn, estimated | Pension contributions, Other contributions |
| COFOG 10, social protection | €693bn | €707.5bn, estimated | Pensions, Unemployment benefits, Other cash benefits, Social care and housing aid |
| COFOG 07, health | €261.2bn | €209.4bn, estimated | Health care |
| COFOG 09, education | €148.6bn | €128.1bn, estimated | Education |
| COFOG 08, recreation, culture and religion | €43.1bn | €52.6bn, estimated | Culture and leisure |
| COFOG 01 without debt interest, 02 to 06 | €433.7bn | €309.3bn, estimated | Subsidies on products, Subsidies on production, Collective services |
Eurostat's totals are wider than Insee's. Public revenue also counts capital taxes, sales, fees and property income, and spending counts debt interest; Insee attributes none of them, so they are drawn as other revenue (€166.9bn), inheritance and gift duties apart (€20.8bn), and as spending no group receives. COFOG, the UN classification of government spending by purpose, also counts spending gross of the fees that pay for part of it. Borrowing is the year's deficit (€169.1bn).
Taxes on capital are drawn apart where a source allows: corporate tax, which Insee attributes to shareholders; the CSG on capital income, carved out of each group's CSG, which Insee does not split by base: the year's CSG times capital income's share of its yield (11.5%, estimated, CCSS), a rescaled estimate rather than the CCSS's own yield, since the year's CSG is on the perimeter of the other levies. It is shared by an allocation scenario: the group's net financial income for the CSG on investment income and its rents, actual and imputed, for the CSG on property income, though imputed rents pay no CSG and capital gains are in no row; the alternatives share all of it by net financial income or by all capital income. By person's age it is shared by gross wealth. Inheritance and gift duties come from no group, since no source says who pays them by living standard or age. The property wealth tax (IFI) and the property tax (taxe foncière) stay inside Insee's rows, which join them with other taxes: no published key spreads them between groups.
Outside France is a layer on Insee's allocation, which attributes every levy and subsidy to residents; each key is a ratio, so every amount it moves is an estimate. Corporate tax: the share of French companies' listed and unlisted shares held by the rest of the world in the financial accounts (20.2%, estimated). Shares French companies hold in one another dilute it; for the listed companies of the CAC 40 the Banque de France finds non-residents hold 50%, which would put €40.6bn, estimated of corporate tax outside France: the two bound the true share. Taxes on products: visitors' share of household consumption on the territory (4.6%, estimated). Each is taken out of every group in proportion. Taxes on production and subsidies stay as Insee allocates them: no published key says who outside France bears a payroll or property tax, or gains from a subsidised fare.
Transfers between general government and the rest of the world are drawn gross, from Eurostat's government accounts, and taken out of the collective spending and other revenue they sit in. To Outside France: the EU contribution (€22.3bn), international cooperation (€10.3bn) and capital transfers (€760m); received from the EU: cooperation (€3.5bn) and capital transfers, the recovery plan's grants (€6.9bn). EU farm payments go to farmers directly, not through French general government, and customs duties collected for the EU count as EU revenue, so neither is here.
Borrowing is split by who took up public debt in the year: each holder's change in holdings at face value over all holders' (Eurostat, debt by holder), applied to the deficit. Lenders outside France took up 73.9%, estimated, other lenders in France 38.1%, estimated, and the Banque de France −12%, estimated: a negative share is debt it let mature, which general government repaid with new borrowing, drawn from general government to it. The Eurosystem stopped reinvesting its asset purchase programme's maturing bonds in July 2023 and its pandemic programme's at the end of 2024 (ECB). Eurostat does not publish debt transactions by holder; changes at face value carry no market revaluation.
Debt interest is split by average holdings over the year: outside France 51.9%, estimated, the Banque de France 20.2%, estimated, other lenders in France 27.8%, estimated. Eurostat does not publish interest by holder, and holders of older, low-coupon bonds, the Banque de France first, receive less than their share of the stock. Interest stops at the lender: Insee already counts what reaches households through insurers and funds in their primary income.
The Banque de France paid the State nothing for this year (€0m). The interest it pays on reserves exceeds what the bonds it bought yield, so nothing returned to the State. From 2015 to 2022 it paid €16.3bn of corporate tax and €15.5bn of dividends.
Compared
France beside Germany, the UK and the US
Public spending is of GDP in France, against in Germany, in the United Kingdom and in the United States. Against Germany, old age, mainly pensions, accounts for of the difference of , and social protection as a whole for .
On the OECD's social expenditure figures for 2021, the latest year for which it publishes net figures, gross public social spending was of GDP in France, in Germany, in the United Kingdom and in the United States. Counting private social benefits too, mandatory and voluntary, and netting out the taxes levied on benefits, net total social spending was , , and . France less the United States is on public social spending and on net total social spending, the United States higher; France less the United Kingdom, and . In 2019, the year before the pandemic with net figures, net total social spending was in France and in the United States. In the OECD's definition, private social spending on health includes the plans employers finance, which it notes are important in the United States, and private employment-related benefits mostly reallocate income among people who are or were employed (SOCX Manual, 2019 edition, pp. 15 and 18).
- FranceFR
- GermanyDE
- United KingdomUK
- United StatesUS
Social protection
Old age
Health
Education
Economic affairs
Debt interest
Other general services
Defence
Public order
Housing, environment, culture
Show the data as a table
| France | Germany | United Kingdom | United States | |
|---|---|---|---|---|
| Social protection | ||||
| Old age | ||||
| Health | ||||
| Education | ||||
| Economic affairs | ||||
| Debt interest | ||||
| Other general services | ||||
| Defence | ||||
| Public order | ||||
| Housing, environment, culture |
The same flows, country by country
France
Where it comes from
100% = France: Public spending, % of GDP, 57%
- Social contributions28.9%
- Taxes on production27.2%
- Taxes on income and wealth21.9%
- Capital taxes1.2%
- Sales and other revenue10.5%
- Borrowing10.2%
Where it goes
100% = France: Public spending, % of GDP, 57%
- Social protection41.6%
- Old age23.5%
- Survivors2.5%
- Sickness and disability5.1%
- Family4.0%
- Unemployment3.0%
- Other social protection3.5%
- Health15.6%
- General services10.9%
- Debt interest3.5%
- Other general services7.4%
- Economic affairs10.0%
- Education8.9%
- Housing, environment, culture6.8%
- Defence3.3%
- Public order3.2%
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| From | To | Amount | Share |
|---|---|---|---|
| Social contributions | Public spending | 28.9% | |
| Taxes on production | Public spending | 27.2% | |
| Taxes on income and wealth | Public spending | 21.9% | |
| Capital taxes | Public spending | 1.2% | |
| Sales and other revenue | Public spending | 10.5% | |
| Borrowing | Public spending | 10.2% | |
| Public spending | Social protection | 41.6% | |
| Public spending | Health | 15.6% | |
| Public spending | General services | 10.9% | |
| Public spending | Economic affairs | 10.0% | |
| Public spending | Education | 8.9% | |
| Public spending | Housing, environment, culture | 6.8% | |
| Public spending | Defence | 3.3% | |
| Public spending | Public order | 3.2% | |
| Social protection | Old age | 23.5% | |
| Social protection | Survivors | 2.5% | |
| Social protection | Sickness and disability | 5.1% | |
| Social protection | Family | 4.0% | |
| Social protection | Unemployment | 3.0% | |
| Social protection | Other social protection | 3.5% | |
| General services | Debt interest | 3.5% | |
| General services | Other general services | 7.4% |
Germany
Where it comes from
100% = Germany: Public spending, % of GDP, 49.4%
- Social contributions35.4%
- Taxes on production20.7%
- Taxes on income and wealth25.8%
- Capital taxes0.5%
- Sales and other revenue12.2%
- Borrowing5.4%
Where it goes
100% = Germany: Public spending, % of GDP, 49.4%
- Social protection41.3%
- Old age20.0%
- Survivors3.8%
- Sickness and disability6.7%
- Family3.9%
- Unemployment3.4%
- Other social protection3.5%
- Health15.4%
- General services13.0%
- Debt interest2.3%
- Other general services10.7%
- Economic affairs11.0%
- Education9.1%
- Housing, environment, culture4.3%
- Defence2.7%
- Public order3.3%
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| From | To | Amount | Share |
|---|---|---|---|
| Social contributions | Public spending | 35.4% | |
| Taxes on production | Public spending | 20.7% | |
| Taxes on income and wealth | Public spending | 25.8% | |
| Capital taxes | Public spending | 0.5% | |
| Sales and other revenue | Public spending | 12.2% | |
| Borrowing | Public spending | 5.4% | |
| Public spending | Social protection | 41.3% | |
| Public spending | Health | 15.4% | |
| Public spending | General services | 13.0% | |
| Public spending | Economic affairs | 11.0% | |
| Public spending | Education | 9.1% | |
| Public spending | Housing, environment, culture | 4.3% | |
| Public spending | Defence | 2.7% | |
| Public spending | Public order | 3.3% | |
| Social protection | Old age | 20.0% | |
| Social protection | Survivors | 3.8% | |
| Social protection | Sickness and disability | 6.7% | |
| Social protection | Family | 3.9% | |
| Social protection | Unemployment | 3.4% | |
| Social protection | Other social protection | 3.5% | |
| General services | Debt interest | 2.3% | |
| General services | Other general services | 10.7% |
United Kingdom
Where it comes from
100% = United Kingdom: Public spending, % of GDP, 46.3%
- Social contributions17.2%
- Taxes on production25.7%
- Taxes on income and wealth35.3%
- Capital taxes0.6%
- Sales and other revenue8.1%
- Borrowing13.1%
Where it goes
100% = United Kingdom: Public spending, % of GDP, 46.3%
- Social protection34.3%
- Old age18.4%
- Survivors0.1%
- Sickness and disability5.5%
- Family2.9%
- Unemployment0.1%
- Other social protection7.3%
- Health18.9%
- General services13.0%
- Debt interest6.2%
- Other general services6.8%
- Economic affairs8.6%
- Education10.6%
- Housing, environment, culture4.6%
- Defence4.9%
- Public order4.7%
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| From | To | Amount | Share |
|---|---|---|---|
| Social contributions | Public spending | 17.2% | |
| Taxes on production | Public spending | 25.7% | |
| Taxes on income and wealth | Public spending | 35.3% | |
| Capital taxes | Public spending | 0.6% | |
| Sales and other revenue | Public spending | 8.1% | |
| Borrowing | Public spending | 13.1% | |
| Public spending | Social protection | 34.3% | |
| Public spending | Health | 18.9% | |
| Public spending | General services | 13.0% | |
| Public spending | Economic affairs | 8.6% | |
| Public spending | Education | 10.6% | |
| Public spending | Housing, environment, culture | 4.6% | |
| Public spending | Defence | 4.9% | |
| Public spending | Public order | 4.7% | |
| Social protection | Old age | 18.4% | |
| Social protection | Survivors | 0.1% | |
| Social protection | Sickness and disability | 5.5% | |
| Social protection | Family | 2.9% | |
| Social protection | Unemployment | 0.1% | |
| Social protection | Other social protection | 7.3% | |
| General services | Debt interest | 6.2% | |
| General services | Other general services | 6.8% |
United States
Where it comes from
100% = United States: Public spending, % of GDP, 39.6%
- Social contributions16.6%
- Taxes on production16.9%
- Taxes on income and wealth31.8%
- Capital taxes0.4%
- Sales and other revenue14.0%
- Borrowing20.3%
Where it goes
100% = United States: Public spending, % of GDP, 39.6%
- Social protection19.7%
- Old age11.5%
- Sickness and disability3.2%
- Unemployment0.3%
- Other social protection4.7%
- Health26.0%
- General services17.3%
- Debt interest11.9%
- Other general services5.4%
- Economic affairs8.4%
- Education14.1%
- Housing, environment, culture2.0%
- Defence7.9%
- Public order4.5%
Swipe sideways to follow the flows
Show the data as a table
| From | To | Amount | Share |
|---|---|---|---|
| Social contributions | Public spending | 16.6% | |
| Taxes on production | Public spending | 16.9% | |
| Taxes on income and wealth | Public spending | 31.8% | |
| Capital taxes | Public spending | 0.4% | |
| Sales and other revenue | Public spending | 14.0% | |
| Borrowing | Public spending | 20.3% | |
| Public spending | Social protection | 19.7% | |
| Public spending | Health | 26.0% | |
| Public spending | General services | 17.3% | |
| Public spending | Economic affairs | 8.4% | |
| Public spending | Education | 14.1% | |
| Public spending | Housing, environment, culture | 2.0% | |
| Public spending | Defence | 7.9% | |
| Public spending | Public order | 4.5% | |
| Social protection | Old age | 11.5% | |
| Social protection | Sickness and disability | 3.2% | |
| Social protection | Unemployment | 0.3% | |
| Social protection | Other social protection | 4.7% | |
| General services | Debt interest | 11.9% | |
| General services | Other general services | 5.4% |
France and Germany from Eurostat; the United Kingdom and the United States from the OECD's national-accounts tables, which follow the same international standards: the UN System of National Accounts (SNA 2008) and COFOG, its classification of government spending by purpose. Each share is the one its source publishes, so the totals of two releases can differ by a few tenths of a point.