Taxes by economic base, the wage share of value added, and the tax rates of the richest households.
of pay went in taxes and contributions in 2024, on average.
of their economic income went in direct taxes for the richest 0.1% of households in 2016, before the 2018 tax reforms, on average, counting the corporate tax of the companies they control, as calculated by this site from the IPP's rates; the IPP's own figure at the entry to the top 0.1% is . Personal taxes alone took, on the same calculation, . No official source has published these rates for a later year.
for the 75 richest households, whose income is mostly profit kept in those companies.
Estimated: a model, an imputation or a surveyHypothetical: a scenario or a forecastUnmarked figures are published as observed.
Taxes
Half of all taxes are levied on work
Of the France levied in 2024, came from income from work: employer and employee contributions, and the income tax and CSG (contribution sociale généralisée, a flat tax on most income) on pay. The share was in 1995. From 1995 to 2024 the shares of consumption and capital taxes changed, and the share levied on work stayed near half.
Labour51.5%
Consumption24.7%
Capital23.7%
Show the data as a table
Taxes by economic base, 2024
Component
Amount
Share
Labour
€654.1bn
51.5%
Consumption
€313.9bn
24.7%
Capital
€301.2bn
23.7%
Total
€1,269bn
100%
Labour
Consumption
Capital
Why believe these series: · ·
Show the data as a table
Shares of total taxation, France
Year
Labour
Consumption
Capital
1995
51.6%
28.5%
19.9%
1996
50.6%
28.6%
20.8%
1997
50.1%
28.2%
21.7%
1998
49.7%
27.9%
22.4%
1999
49.6%
27.4%
22.9%
2000
49.8%
26.5%
23.7%
2001
50.1%
25.9%
24.0%
2002
50.6%
26.3%
23.0%
2003
51.4%
26.2%
22.4%
2004
50.5%
26.2%
23.2%
2005
50.4%
26.0%
23.6%
2006
50.2%
25.5%
24.3%
2007
50.2%
25.2%
24.6%
2008
50.8%
24.9%
24.3%
2009
52.7%
25.2%
22.1%
2010
52.5%
25.3%
22.2%
2011
51.7%
25.2%
23.1%
2012
51.8%
24.8%
23.4%
2013
52.5%
24.5%
23.0%
2014
52.8%
24.5%
22.6%
2015
52.3%
24.8%
22.9%
2016
52.5%
25.1%
22.4%
2017
51.8%
25.1%
23.1%
2018
52.1%
25.4%
22.5%
2019
50.9%
25.8%
23.3%
2020
51.2%
25.2%
23.6%
2021
50.5%
26.0%
23.5%
2022
50.4%
24.8%
24.8%
2023
51.2%
24.7%
24.1%
2024
51.5%
24.7%
23.7%
Employers pay of the labour total, the highest share of GDP in the European Union; employees pay , and pensions and benefits . On average, pay is taxed at .
Social-security receipts by base, 1993 and 2025
Contributions were of the receipts of the basic social-security schemes in 1993 and in 2025: CSG and earmarked taxes made up for the contribution cuts on low wages. of receipts are levied on earned income, and pensions are financed at by contributions on pay.
DG TAXUD, the European Commission's tax directorate, classifies each tax by its economic base. It counts taxes on pensions as labour, and the income of the self-employed as capital.
One total, three counts
Three totals of 2024 taxes are in use: DG TAXUD's , used above; the taxes and social contributions general government received in the national accounts, ; and the compulsory levies Insee counts, , or of GDP. The table goes from the second to the third one item of the European system of accounts (ESA) at a time. DG TAXUD's total falls between them, and the gaps left are shown, not explained: the files this site holds do not separate the amounts unlikely to be collected (D.995), nor say which deductions DG TAXUD's total makes.
Taxes and social contributions, 2024, three counts
Item
ESA code
2024
Taxes and social contributions received by general government
D.2 + D.5 + D.61 + D.91
less imputed social contributions
D.612
plus levies received by the EU's institutions
S.212
Taxes and actual social contributions, general government and EU
D.2 + D.5 + D.611 + D.613 + D.91
less payable tax credits on income and corporate tax
D.51
Net of payable credits
Compulsory levies, Insee
Gap not closed
D.995
Total taxation, DG TAXUD
DG TAXUD below the actual receipts
DG TAXUD above the compulsory levies
Imputed contributions include the State's funding of its own civil servants' pensions, booked as a contribution it pays to itself. The national accounts record payable tax credits as spending and leave the tax before them; the compulsory levies deduct them, and so do the Government's figures for 2025 to 2027 on the money page.
Wages and capital
Wages and capital in value added
Employees received of value added in 1995 and in 2025. If automation or AI shifts income from wages to profits, this is the first series to show it.
Labour
Capital
Why believe these series: ·
Show the data as a table
Labour and capital shares of value added, France
Year
Labour
Capital
1995
57.1%
39.5%
1996
57.4%
39.0%
1997
56.9%
39.3%
1998
56.5%
39.8%
1999
57.0%
39.3%
2000
56.7%
39.7%
2001
56.9%
39.8%
2002
57.4%
39.4%
2003
57.5%
39.3%
2004
57.0%
39.6%
2005
56.9%
39.5%
2006
56.8%
40.0%
2007
56.1%
40.8%
2008
56.2%
40.7%
2009
57.7%
38.9%
2010
57.6%
39.6%
2011
57.7%
39.3%
2012
58.3%
38.6%
2013
58.5%
38.8%
2014
58.6%
38.9%
2015
58.3%
39.2%
2016
58.7%
38.7%
2017
59.2%
38.4%
2018
59.2%
38.1%
2019
57.8%
38.3%
2020
58.1%
39.2%
2021
58.1%
40.0%
2022
58.2%
38.3%
2023
57.1%
39.5%
2024
57.4%
39.5%
2025
57.6%
39.3%
Shares of gross value added at basic prices. The labour share is unadjusted: the self-employed are on the capital side, and their number changed over the period.
If it did
Suppose of value added moved from wages to capital. At today's average rate on pay, labour taxes would lose about a year. How much would come back through taxes on profits and capital income is unknown: no reliable tax rate on capital is published.
Lost on labour taxes
Recovered on capital taxes?Unknown
Capital
Capital, and what it pays
French households own , years of their disposable income. The richest 10% of adults hold of it, the richest 1% . About is passed on each year by inheritance and gifts. Inheritance and gift duties raise : of what is passed on.
Inherited and given each yearEstimate of the Conseil d'analyse économique (CAE), about 2020
Inheritance and gift dutiesCollected in 2024
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Passed on each year, and the duties it pays
Item
Amount
Year
Inherited and given each year
€300bn
2021
Inheritance and gift duties
€20.8bn
2024
Most inheritances pay nothing: of inheritance declarations paid any duty in 2022, and the median child heir pays . Firms passed on under a Dutreil pact are three-quarters exempt from duties. The Cour des comptes puts the cost at in 2024; the budget documents put it at €0.5bn up to the PLF 2025 and at in the PLF 2026. According to the Cour, of it goes to the top 1% of heirs: 110 people, €30m each on average.
The very top
At the very top, income is mostly profit kept in companies the household controls, which personal taxes reach only when the profits are paid out. Counting the corporate tax those companies pay, the Institut des politiques publiques finds the overall tax rate falls as income rises past the top 0.1%:
Entering the top 0.1%
The top 0.1%, on average, calculated by this site from the IPP's rates
The 75 richest households
The same, if all their income were taxed like wages
Personal taxes alone come to of the economic income of the 378 richest households. The site's public-money flows show no line for this: profits kept in holding companies are not income in the national accounts until they are paid out, so the top 0.1% does not appear as such in the national accounts tables this site uses.
The rates use 2016 tax data, before the wealth tax was replaced by a property tax and capital income got a flat rate in 2018. The inheritance flow is an economic estimate; declared estates are 35-40% smaller (CAE). All figures and quotes are in figures.md.
Why believe this?
Overall tax rate, the 75 richest households
26%Estimated2016
Definition
What it counts
The same rate for the richest 0.0002% of tax households (75), whose income is mostly profits kept in the companies they control.
Caveat
2016 tax data, before the 2018 replacement of the wealth tax by a property tax and the flat tax on capital income.
le taux d'imposition global devient régressif, passant de 46 % pour les 0,1 % les plus riches, à 26 % pour les 0,0002 % les plus riches (les « milliardaires »)
As published
26.0%
Read
2026-10-04
Why believe this?
Personal tax rate, top 0.1%
9.8%EstimatedCalculated by this site2016
Definition
What it counts
Wealth tax, income tax and social levies of the richest 0.1% of tax households as a share of their economic income, 2016: IPP's rates by g-percentile weighted by the income of each slice.
Calculation
Computed as
Σ (economic income of a slice × its part in P99.9–100 × its rate) ÷ Σ (economic income × part), over P99.9–99.99, P99.99–99.999, P99.999–99.9998, P99.9998–100
From
Economic income of P99.9–99.99, 2016
Economic income of P99.99–99.999, 2016
Economic income of P99.999–99.9998, 2016
Economic income of P99.9998–100, 2016
Personal tax rate, P99.9–99.99, 2016
Personal tax rate, P99.99–99.999, 2016
Personal tax rate, P99.999–99.9998, 2016
Personal tax rate, P99.9998–100, 2016
Result
9.8%
Why believe this?
Economic income of P99.9–99.99, 2016
€39bnEstimatedCalculated by this site2016
Definition
What it counts
Households of the slice times their average economic income: the total above the lower threshold minus the total above the upper one.
Calculation
Computed as
(Tax households above P99.9, 2016 × Average economic income above P99.9, 2016 − Tax households above P99.99, 2016 × Average economic income above P99.99, 2016) ÷ 10⁹
Taux d'imposition global par g-percentile, revenu économique
As published
3.0%
Read
2026-10-14
Why believe this?
Overall tax rate at the entry to the top 0.1%
46%Estimated2016
Definition
What it counts
All direct taxes, including the corporate tax of the companies they control, as a share of economic income, for the tax households at the threshold of the richest 0.1% (g-percentile P99.9). It is not the group's average: the rate falls above that threshold, to 26% for the 75 richest households.
Caveat
2016 tax data, before the 2018 replacement of the wealth tax by a property tax and the flat tax on capital income.
le taux d'imposition global devient régressif, passant de 46 % pour les 0,1 % les plus riches, à 26 % pour les 0,0002 % les plus riches (les « milliardaires »)
As published
46.0%
Read
2026-10-04
Why believe this?
Direct tax rate, top 0.1%
34.5%EstimatedCalculated by this site2016
Definition
What it counts
Every direct tax of the richest 0.1% of tax households, the corporate tax of the companies they control included, as a share of their economic income, 2016: IPP's rates by g-percentile weighted by the income of each slice.
Σ (economic income of a slice × its part in P99.9–100 × its rate) ÷ Σ (economic income × part), over P99.9–99.99, P99.99–99.999, P99.999–99.9998, P99.9998–100
From
Economic income of P99.9–99.99, 2016
Economic income of P99.99–99.999, 2016
Economic income of P99.999–99.9998, 2016
Economic income of P99.9998–100, 2016
Direct tax rate, P99.9–99.99, 2016
Direct tax rate, P99.99–99.999, 2016
Direct tax rate, P99.999–99.9998, 2016
Direct tax rate, P99.9998–100, 2016
Result
34.5%
Why believe this?
Direct tax rate, P99.9–99.99, 2016
45%Estimated2016
Definition
What it counts
Every direct tax (wealth tax, income tax, social levies, social contributions, corporate tax of the companies they control, a provision for gift tax) as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.
Taux d'imposition global par g-percentile, revenu économique
As published
45.0%
Read
2026-10-14
Why believe this?
Direct tax rate, P99.99–99.999, 2016
37%Estimated2016
Definition
What it counts
Every direct tax (wealth tax, income tax, social levies, social contributions, corporate tax of the companies they control, a provision for gift tax) as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.
Taux d'imposition global par g-percentile, revenu économique
As published
37.0%
Read
2026-10-14
Why believe this?
Direct tax rate, P99.999–99.9998, 2016
31%Estimated2016
Definition
What it counts
Every direct tax (wealth tax, income tax, social levies, social contributions, corporate tax of the companies they control, a provision for gift tax) as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.
Taux d'imposition global par g-percentile, revenu économique
As published
31.0%
Read
2026-10-14
Why believe this?
Direct tax rate, P99.9998–100, 2016
26%Estimated2016
Definition
What it counts
Every direct tax (wealth tax, income tax, social levies, social contributions, corporate tax of the companies they control, a provision for gift tax) as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.
Taux d'imposition global par g-percentile, revenu économique
As published
26.0%
Read
2026-10-14
Why believe this?
Implicit tax rate on labour
38.8%Observed2024
Definition
What it counts
Taxes and contributions on employed labour divided by the total compensation of employees: the average rate at which pay is taxed.
Caveat
No comparable rate on capital is published: the Commission suspended it in 2023, and the database series loaded since is not presented as the restored indicator, so this page does not use it.
Compulsory levies (prélèvements obligatoires): the taxes and actual social contributions received by general government and the European Union's institutions without any direct and immediate counterpart, net of the amounts unlikely to be collected and net of tax credits (Insee, definition c1571, updated 30 May 2024). Imputed social contributions are not in them.
Caveat
Insee's ratio applied to Eurostat's GDP for 2024 of October 2026; Insee computed the ratio on the GDP of its own release, so the euro amount is approximate.
Compulsory levies (prélèvements obligatoires): the taxes and actual social contributions received by general government and the European Union's institutions without any direct and immediate counterpart, net of the amounts unlikely to be collected and net of tax credits (Insee, definition c1571, updated 30 May 2024). Imputed social contributions are not in them.
€2,935,236.2 million · flagged provisional by Eurostat
Dataset version
updated 2026-10-02, read 2026-10-02
Calculation
Transformation
Divided by 1,000 to give billions, then rounded for display.
Why believe this?
DG TAXUD's total below the actual receipts, 2024
€9bnObservedCalculated by this site2024
Definition
What it counts
Taxes and actual social contributions of general government and the EU, less DG TAXUD's total taxation. The DG TAXUD files here do not say which deductions its total makes, so the gap is not closed.
Calculation
Computed as
Taxes and actual social contributions, general government and EU, 2024 − Total taxation
From
Taxes and actual social contributions, general government and EU, 2024
Total taxation
Result
€9,041.0 million
Why believe this?
Taxes and actual social contributions, general government and EU, 2024
€1,278bnObservedCalculated by this site2024
Definition
What it counts
Taxes and social contributions received by general government, less the imputed contributions (ESA D.612), plus the levies received by the European Union's institutions (S.212): D.2 + D.5 + D.611 + D.613 + D.91, the field of the compulsory levies before their deductions.
Calculation
Computed as
Taxes and social contributions received by general government, 2024 − Imputed social contributions received, 2024 + Compulsory levies received by the EU, 2024
From
Taxes and social contributions received by general government, 2024
Imputed social contributions received, 2024
Compulsory levies received by the EU, 2024
Result
€1,278,275.0 million
Why believe this?
Taxes and social contributions received by general government, 2024
€1,327bnObservedCalculated by this site2024
Definition
What it counts
Taxes on production and imports (ESA D.2), current taxes on income and wealth (D.5), net social contributions (D.61) and capital taxes (D.91) received by general government, as Eurostat's revenue table records them: imputed contributions included, payable tax credits not deducted, taxes collected for the European Union not included.
Calculation
Computed as
Taxes on production and imports + taxes on income and wealth + social contributions + capital taxes
From
Taxes on production and imports
Taxes on income and wealth
Social contributions
Capital taxes
Result
€1,326,917.0 million
Why believe this?
Taxes on production and imports
€456.1bnObserved2024
Definition
What it counts
VAT, excise duties on energy, tobacco and alcohol, and taxes on payroll and on business property, as received by general government.
geo=FRunit=MIO_EURsector=S13na_item=D5RECtime=2024 · query this cell
As published
€365,683.0 million
Dataset version
updated 2026-07-21, read 2026-10-02
Calculation
Transformation
Divided by 1,000 to give billions, then rounded for display.
Why believe this?
Social contributions
€483.6bnObserved2024
Definition
What it counts
Contributions paid by employers, employees and the self-employed to social security, pensions and unemployment insurance.
Caveat
Includes imputed contributions: the State's own funding of civil servants' pensions is booked as a contribution it pays itself. CSG is not here; national accounts class it as a tax on income.
geo=FRunit=MIO_EURsector=S13na_item=D91RECtime=2024 · query this cell
As published
€21,470.0 million
Dataset version
updated 2026-07-21, read 2026-10-02
Calculation
Transformation
Divided by 1,000 to give billions, then rounded for display.
Why believe this?
Imputed social contributions received, 2024
€51.2bnObserved2024
Definition
What it counts
Social contributions imputed to employers (ESA D.612) received by general government, the State's funding of its own civil servants' pensions among them, booked as a contribution it pays to itself.
Compte de distribution secondaire du revenu, ressources, D612, 2024
Published
28 August 2026
It says
D612 Cotisations sociales imputées à la charge des employeurs : 51,242 (2024)
As published
€51,242.0 million
Read
2026-10-17
Why believe this?
Compulsory levies received by the EU, 2024
€2.6bnObservedCalculated by this site2024
Definition
What it counts
The part of compulsory levies received by the European Union's institutions (ESA subsector S.212).
Caveat
Insee's ratio applied to Eurostat's GDP for 2024 of October 2026; Insee computed the ratio on the GDP of its own release, so the euro amount is approximate.
Calculation
Computed as
Compulsory levies received by the EU, % of GDP, 2024 ÷ 100 × GDP, 2024
From
Compulsory levies received by the EU, % of GDP, 2024
GDP, 2024
Result
€2,600.0 million
Why believe this?
Compulsory levies received by the EU, % of GDP, 2024
0.1%Observed2024
Definition
What it counts
The part of compulsory levies received by the European Union's institutions (ESA subsector S.212), such as customs duties.
Table, 2024 (semi-definitive), and its data file econ-fin-pub-prelev-oblig.xlsx
Published
28 August 2026
It says
2024 (sd) : 42,7 ; dont au profit de l'Union européenne : 0,1
As published
0.1% of GDP
Read
2026-10-17
Why believe this?
Gap to the compulsory levies not closed, 2024
€4.7bnObservedCalculated by this site2024
Definition
What it counts
What separates the national-accounts receipts, net of imputed contributions and payable credits, from Insee's compulsory levies: the amounts unlikely to be collected (ESA D.995), which the levies deduct, the timing of the credits, and the rounding of the levy ratio. The files here do not separate them.
Caveat
Insee's ratio applied to Eurostat's GDP for 2024 of October 2026; Insee computed the ratio on the GDP of its own release, so the euro amount is approximate.
Calculation
Computed as
Taxes and actual contributions net of payable credits, 2024 − Compulsory levies, 2024
From
Taxes and actual contributions net of payable credits, 2024
Compulsory levies, 2024
Result
€4,692.0 million
Why believe this?
Taxes and actual contributions net of payable credits, 2024
€1,259bnObservedCalculated by this site2024
Definition
What it counts
Taxes and actual social contributions of general government and the EU, less the payable tax credits on income and corporate tax.
Calculation
Computed as
Taxes and actual social contributions, general government and EU, 2024 − Payable tax credits on income and corporate tax, 2024
From
Taxes and actual social contributions, general government and EU, 2024
Payable tax credits on income and corporate tax, 2024
Result
€1,258,716.0 million
Why believe this?
Payable tax credits on income and corporate tax, 2024
€19.6bnObservedCalculated by this site2024
Definition
What it counts
The tax expenditures titled crédit d'impôt on income and corporate tax, as this site's register classes them: the national accounts record these credits as spending and leave the tax receipt before them (Insee, fiche méthodologique n° 8, May 2024, p. 1-2).
Caveat
Their cost in the budget's tax-expenditure annex, not their record in the national accounts, which dates each credit by the year that gives rise to it.
Calculation
Computed as
Sum of the register's payable tax credits
From
Crédit d'impôt pour frais de garde des enfants âgés de moins de 6 ans
Crédit d'impôt au titre de l'emploi d'un salarié à domicile
Crédit d'impôt en faveur de la recherche
Crédit d'impôt en faveur de l'innovation
Crédit d'impôt famille
Crédits d'impôt "Prêt à taux zéro" et "Prêt à taux zéro renforcé PTZ+"
Crédit d'impôt à raison des investissements productifs réalisés dans les départements d'outre-mer
Crédit d'impôt pour dépenses de production d'œuvres audiovisuelles
Crédit d’impôt à raison des investissements effectués dans le secteur du logement social dans les départements d’outre-mer
Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques et audiovisuelles étrangères
Smaller payable tax credits, under EUR 200m each
Smaller payable tax credits with a causal study
Result
€19,559.0 million
Why believe this?
Crédit d'impôt pour frais de garde des enfants âgés de moins de 6 ans
€1.7bnObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédit d'impôt au titre de l'emploi d'un salarié à domicile
€6.4bnObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédits d'impôt "Prêt à taux zéro" et "Prêt à taux zéro renforcé PTZ+"
€652mObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédit d'impôt à raison des investissements productifs réalisés dans les départements d'outre-mer
€295mObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédit d'impôt pour dépenses de production d'œuvres audiovisuelles
€224mObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédit d’impôt à raison des investissements effectués dans le secteur du logement social dans les départements d’outre-mer
€258mObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques et audiovisuelles étrangères
€212mObserved2024
Definition
What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance. A payable tax credit: the national accounts record it as general government spending, so it is already inside the spending lines and is not added to public money a second time.
La montée en charge des dispositifs d'exonération à partir du début des années 1990, amplifiée depuis 2015, a contribué à la baisse relative des cotisations dans les recettes des régimes de base de sécurité sociale. En 2025, elles représentaient 49% de leurs recettes, contre 82% en 1993.
As published
49.0%
Read
2026-10-03
Why believe this?
Contributions' share of social-security receipts, 1993
82%Observed1993
Definition
What it counts
Social contributions as a share of the receipts of the basic social-security schemes.
La montée en charge des dispositifs d'exonération à partir du début des années 1990, amplifiée depuis 2015, a contribué à la baisse relative des cotisations dans les recettes des régimes de base de sécurité sociale. En 2025, elles représentaient 49% de leurs recettes, contre 82% en 1993.
As published
82.0%
Read
2026-10-03
Why believe this?
Taxes on pensions and benefits
€49.1bnObserved2024
Definition
What it counts
Taxes and contributions levied on pensions and social transfers.
The labour taxes no longer collected if that much value added stopped being paid as wages, at today's average rate on labour.
Caveat
This counts only the loss on labour taxes. Any recovery through taxes on profits and capital income depends on a capital tax rate that is not reliably published. It assumes the shifted income would have been taxed at the average rate on labour.
Calculation
Computed as
Fall in the labour share ÷ 100 × gross value added, 2024 × implicit tax rate on labour ÷ 100
From
Fall in the labour share
Gross value added, 2024
Implicit tax rate on labour
Result
€50,870.4 million
Why believe this?
Fall in the labour share
5%Hypothetical2024
Definition
What it counts
Points of value added moving from employees to capital.
Where it comes from
Source
None. A scenario parameter chosen for this page; it is not a measurement.
Why this value
Chosen to make the arithmetic concrete. France's labour share has stayed between 56.1% (2007) and 59.2% (2017) since 1995; a five-point fall would be larger than anything in that period.
Why believe this?
Gross value added, 2024
€2,625bnObserved2024
Definition
What it counts
Gross value added at basic prices, current prices.
La dépense fiscale est concentrée sur le dernier centile, qui représente 65 % de son total. Les 110 donataires concernés en 2024 ont bénéficié d'un avantage fiscal moyen de 30 M€
As published
65.0%
Read
2026-10-04
Why believe this?
Pacte Dutreil
€5bnObserved2024
Definition
What it counts
Partial exemption from inheritance and gift duties when a business is passed on. Created in 1999, with no end date.
Caveat
Costed at €500m a year until 2024. The Cour des comptes: “Ce dispositif, jamais évalué depuis sa création il y a plus de vingt ans jusqu'au rapport de la Cour publié à l'automne 2025, illustre le défaut de mesure, de suivi et de connaissance qui caractérise de nombreuses dépenses fiscales.” (NEB 2026, p. 5)
Déclarations principales de succession 354 443 Dont déclarations payantes 165 595 (47 %)
As published
47.0%
Read
2026-10-04
Why believe this?
Inherited and given each year
€300bnEstimated2021
Definition
What it counts
Wealth passed on each year by inheritance and gifts, estimated from the national-accounts stock, mortality, and the wealth of the dead relative to the living.
Caveat
France Stratégie (2017) estimated €250bn in 2015, 19% of household disposable income, against 8.5% in 1980.
the richest 10% holding roughly 60% of total wealth and the top 1% around 27%
As published
59.7%
Read
2026-10-04
Why believe this?
Wealth in years of income
8.5ObservedCalculated by this site2025
Definition
What it counts
Household net wealth divided by household net disposable income: how many years of income the stock represents.
Calculation
Computed as
net wealth / net disposable income
From
Household net wealth, 2025
Household net disposable income, 2025
Result
8
Why believe this?
Household net wealth, 2025
€15,505bnObserved2025
Definition
What it counts
Net worth of households and non-profit institutions serving them: housing, land, financial assets and business assets, less debts, at the end of the year.
Caveat
Provisional for 2025. Housing including land is 51% of assets.
Taxes on corporate profits, on households' capital income, on the self-employed and on stocks of capital (property, wealth, inheritance), as a share of total taxation.
Computed as
CAP ÷ (LAB + C + CAP) × 100
From
LAB Taxes on labour: European Commission, DG TAXUD TAX_EC_FUNC GEO=FR, EF=LAB, UNIT=MIO_EUR · query the series · browse the table
C Taxes on consumption: European Commission, DG TAXUD TAX_EC_FUNC GEO=FR, EF=C, UNIT=MIO_EUR · query the series · browse the table
CAP Taxes on capital: European Commission, DG TAXUD TAX_EC_FUNC GEO=FR, EF=CAP, UNIT=MIO_EUR · query the series · browse the table
Dataset version
updated 2026-03-30, read 2026-10-03
Caveat
The household and self-employed split changes method in 2012.