How France works

Why believe this?

Figures of one view and year of the diagram, with their sources and how they were computed, each under its own anchor. Back to Home.

8 parts: 1 2 3 4 5 6 7 8

Why believe this?

Researchers per 1,000 in employment, France against its synthetic, 2008-2012

9.4%Estimated2012

Definition

What it counts
Mean gap between France's researchers per thousand in employment (all sectors, OECD MSTI) and its synthetic counterpart over 2008-2012, as a share of the synthetic level. The synthetic France is fitted on 1995-2007, from donors whose R&D tax incentives did not change.
Caveat
Rank p-value 0.10: the share of the 10 units, France and its placebos, whose fit worsens as much after 2008. With so few donors 0.10 is the smallest value possible. The series counts researchers in every sector, not only in firms.

Source

Source
This site, Synthetic control of the CIR (analysis/cir.ml)
Where
design=researchers-2008, unit=FRA, 2008-2012
Published
2026
As published
9.4%
Read
2026-10-03

Why believe this?

Territoires d'industrie: 2018 communes, industrial jobs (census), 2021

−6%Estimated2021

Definition

What it counts
Change in industrial jobs (census) from the 2015 to the 2021 census in the treated communes, minus the change in their matched controls, in % (log points × 100). The 2021 census pools the surveys of 2019-2023.
Caveat
95% confidence interval -11.0 to -1.0 (standard errors clustered by département): distinguishable from zero at 95%. Range across matching draws -15.4 to 4.4, which measures how much the estimate depends on the draw, not sampling uncertainty.

Source

Source
This site, Matched evaluation of place-based programmes (analysis/places.ml)
Where
design=ti, outcome=industry_jobs, year=2021
Published
2026
As published
−6.0%
Read
2026-10-03

Why believe this?

Additionality: communes entering ZRR in 2017, population (census), 2021

−1.4%Estimated2021

Definition

What it counts
Change in population (census) from the 2015 to the 2021 census in the treated communes, minus the change in their matched controls, in % (log points × 100). The 2021 census pools the surveys of 2019-2023.
Caveat
95% confidence interval -2.3 to -0.5 (standard errors clustered by département): distinguishable from zero at 95%. Range across matching draws -3.6 to 0.7, which measures how much the estimate depends on the draw, not sampling uncertainty.

Source

Source
This site, Matched evaluation of the ZRR (analysis/zrr.ml)
Where
design=additionality, outcome=population, year=2021
Published
2026
As published
−1.4%
Read
2026-10-03

Why believe this?

General public services n.e.c.

€867mObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0106 time=2024 · query this cell
As published
€866.6 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Defence n.e.c.

€2.6bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0205 time=2024 · query this cell
As published
€2,580.0 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Prisons

€5.1bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0304 time=2024 · query this cell
As published
€5,119.8 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Fuel and energy

€15.5bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0403 time=2024 · query this cell
As published
€15,460.8 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Waste water management

€5.2bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0502 time=2024 · query this cell
As published
€5,200.0 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Housing development

€8.4bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0601 time=2024 · query this cell
As published
€8,415.0 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Subsidiary services to education

€20bnObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF0906 time=2024 · query this cell
As published
€20,022.9 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

R&D Social protection

€0mObserved2024

Definition

What it counts
General government total expenditure on this function (COFOG level 2), France.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF1008 time=2024 · query this cell
As published
€0.0 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-03

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Demi-part supplémentaire, ou quart de part supplémentaire en cas de résidence alternée des enfants à charge, accordée aux parents isolés

€849mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 110110
Published
October 2025
As published
€849.0 million
Read
2026-10-03

Why believe this?

Réduction d'impôt au titre des frais de dépendance et d'hébergement pour les personnes dépendantes accueillies en établissement spécialisé

€270mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 110213
Published
October 2025
As published
€270.0 million
Read
2026-10-03

Why believe this?

Exonération partielle de la prise en charge par l'employeur, une collectivité territoriale ou l’opérateur France Travail, des frais de transport entre le domicile et le lieu de travail

€217mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 120113
Published
October 2025
As published
€217.0 million
Read
2026-10-03

Why believe this?

Abattement de 10 % sur le montant des pensions (y compris les pensions alimentaires) et des retraites

€4.8bnObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 120401
Published
October 2025
As published
€4,803.0 million
Read
2026-10-03

Why believe this?

Imposition au taux forfaitaire des prestations de retraite versées sous forme de capital : 12,8 % pour la part correspondant aux produits provenant d'un plan d'épargne retraite ; 7,5 % pour les autres prestations de retraite servies sous forme de capital

€328mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 120508
Published
October 2025
As published
€328.0 million
Read
2026-10-03

Why believe this?

Exonération des intérêts des livrets A

€950mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 140102
Published
October 2025
As published
€950.0 million
Read
2026-10-03

Why believe this?

Exonération ou imposition réduite des produits attachés aux bons ou contrats de capitalisation et d'assurance-vie

€582mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 140119
Published
October 2025
As published
€582.0 million
Read
2026-10-03

Why believe this?

Crédit d'impôt famille

€209mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 210308
Published
October 2025
As published
€209.0 million
Read
2026-10-03

Why believe this?

Détermination du résultat imposable des entreprises de transport maritime en fonction du tonnage de leurs navires

€625mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 320119
Published
October 2025
As published
€625.0 million
Read
2026-10-03

Why believe this?

Taux de 10 % pour les travaux d’amélioration, de transformation, d’aménagement et d’entretien, autres que les travaux de rénovation énergétiques soumis au taux de 5,5 % en application de l’article 278-0 bis A, portant sur les logements achevés depuis plus de deux ans

€2.2bnObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 730213
Published
October 2025
As published
€2,195.0 million
Read
2026-10-03

Why believe this?

Tarif réduit pour les gaz naturels consommés comme combustible dans les installations grandes consommatrices d’énergie et soumises au régime des quotas d’émission de gaz à effet de serre du dispositif ETS pour les installations fixes (niveau d'intensité énergétique au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée)

€673mObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 830201
Published
October 2025
As published
€673.0 million
Read
2026-10-03

Why believe this?

Exonération pour les véhicules dont la source d’énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux

€1.1bnObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
Measure 940102
Published
October 2025
As published
€1,091.0 million
Read
2026-10-03

Why believe this?

Smaller tax expenditures, under EUR 200m each

€10.7bnObserved2024

Definition

What it counts
Cost of the tax expenditure in 2024 (réalisé), as estimated by the Ministry of Finance.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
All measures under EUR 200m
Published
October 2025
As published
€10,703.0 million
Read
2026-10-03

Why believe this?

Share of public money in broad lines: At least one causal study

82.2%Observed2024

Definition

What it counts
Share of 2024 public money (general government spending by COFOG category, tax expenditures and social-contribution exemptions) in lines with this status. A spending line is a broad category, such as old-age pensions or primary education, and it counts in full as soon as one measure or rule inside it has a causal study: this is not the share of public money that has been evaluated.
Caveat
Status is per line: a line counts as studied when at least one causal study is tied to it, even if the study covers one rule or one measure of the line, or an outcome other than its official goals.

Calculation

Computed as
sum of the lines with this status / sum of all lines × 100
From
  • Executive and legislative organs, financial and fiscal affairs, external affairs €42.8bn
  • Foreign economic aid €4.9bn
  • General services €53.8bn
  • Basic research €19.9bn
  • R&D General public services €6.1m
  • General public services n.e.c. €867m
  • Public debt transactions €58.9bn
  • Transfers of a general character between different levels of government €0.1m
  • Military defence €47.7bn
  • Civil defence €229m
  • Foreign military aid €2bn
  • R&D Defence €1.7bn
  • Defence n.e.c. €2.6bn
  • Police services €28.9bn
  • Fire-protection services €7.9bn
  • Law courts €8.3bn
  • Prisons €5.1bn
  • R&D Public order and safety €0m
  • Public order and safety n.e.c. €1.9bn
  • General economic, commercial and labour affairs €45.3bn
  • Agriculture, forestry, fishing and hunting €6.2bn
  • Fuel and energy €15.5bn
  • Mining, manufacturing and construction €1.6bn
  • Transport €60.7bn
  • Communication €1.6bn
  • Other industries €11.2bn
  • R&D Economic affairs €21.4bn
  • Economic affairs n.e.c. €2.6bn
  • Waste management €15.9bn
  • Waste water management €5.2bn
  • Pollution abatement €4.3bn
  • Protection of biodiversity and landscape €1.7bn
  • R&D Environmental protection €1.8bn
  • Environmental protection n.e.c. €1.5bn
  • Housing development €8.4bn
  • Community development €27.2bn
  • Water supply €2.8bn
  • Street lighting €1.8bn
  • R&D Housing and community amenities €0m
  • Housing and community amenities n.e.c. €1.8bn
  • Medical products, appliances and equipment €43.7bn
  • Outpatient services €91.8bn
  • Hospital services €109.3bn
  • Public health services €8bn
  • R&D Health €6.7bn
  • Health n.e.c. €1.6bn
  • Recreational and sporting services €15.6bn
  • Cultural services €19bn
  • Broadcasting and publishing services €7.6bn
  • Religious and other community services €744m
  • R&D Recreation, culture and religion €0m
  • Recreation, culture and religion n.e.c. €232m
  • Pre-primary and primary education €42.2bn
  • Secondary education €63.8bn
  • Post-secondary non-tertiary education €1.2bn
  • Tertiary education €12.3bn
  • Education not definable by level €8.6bn
  • Subsidiary services to education €20bn
  • R&D Education €0m
  • Education n.e.c. €575m
  • Sickness and disability €83.9bn
  • Old age €392bn
  • Survivors €40.6bn
  • Family and children €66.7bn
  • Unemployment €48.5bn
  • Housing €21.1bn
  • Social exclusion n.e.c. €36.5bn
  • R&D Social protection €0m
  • Social protection n.e.c. €3.7bn
  • Abattement en faveur des personnes âgées ou invalides de condition modeste €390m
  • Demi-part supplémentaire pour les contribuables vivant seuls ayant eu à titre exclusif ou principal, en vivant seuls, la charge d'enfants pendant au moins cinq ans €674m
  • Demi-part supplémentaire pour les contribuables (et leurs conjoints survivants) de plus de 74 ans titulaires de la carte du combattant et pour les conjoints survivants de plus de 74 ans de personnes titulaires de la carte du combattant au moment de leur décès €493m
  • Demi-part supplémentaire pour les contribuables invalides €523m
  • Demi-part supplémentaire, ou quart de part supplémentaire en cas de résidence alternée des enfants à charge, accordée aux parents isolés €849m
  • Réduction d'impôt au titre des dons €2bn
  • Crédit d'impôt pour frais de garde des enfants âgés de moins de 6 ans €1.7bn
  • Réduction d'impôt au titre des frais de dépendance et d'hébergement pour les personnes dépendantes accueillies en établissement spécialisé €270m
  • Réduction d'impôt pour frais de scolarité dans l'enseignement secondaire €221m
  • Réduction d'impôt sur le revenu à raison des investissements productifs réalisés dans les départements et collectivités d'outre-mer €775m
  • Réduction d'impôt pour frais de scolarité dans l'enseignement supérieur €217m
  • Crédit d'impôt au titre de l'emploi d'un salarié à domicile €6.4bn
  • Réductions d'impôt sur le revenu en faveur de l'investissement locatif intermédiaire (dispositifs Duflot et Pinel) €1.5bn
  • Réduction, dans la limite d’un certain montant, pour les contribuables des départements d’outre-mer de la cotisation résultant du barème (30 % en Guadeloupe, Martinique et Réunion ; 40 % en Guyane et à Mayotte) €426m
  • Exonération des sommes versées au titre de la participation, de l'intéressement, de l'abondement, d'un partage de plus-value, des primes de partage de la valeur, d’un plan de partage de la valorisation de l’entreprise, aux plans d'épargne salariale et aux plans d'épargne retraite d'entreprise collectifs ou obligatoires €2.9bn
  • Exonération du salaire des apprentis et des gratifications versées aux stagiaires versées à compter du 12 juillet 2014 €424m
  • Exonération de la participation des employeurs au financement des titres-restaurant €519m
  • Exonération partielle de la prise en charge par l'employeur, une collectivité territoriale ou l’opérateur France Travail, des frais de transport entre le domicile et le lieu de travail €217m
  • Exonération totale pour les prestations et rentes viagères servies aux victimes d'accidents du travail et de maladies professionnelles et à hauteur de 50 % pour les indemnités temporaires €521m
  • Exonération totale ou partielle des sommes versées aux salariés détachés à l'étranger €369m
  • Exonération temporaire des suppléments de rémunération versés aux salariés et mandataires sociaux au titre de l'exercice d'une activité professionnelle en France (primes d'impatriation), de la fraction de leur rémunération correspondant à l'activité exercée à l'étranger et de la rémunération des salariés et dirigeants de la Chambre de commerce internationale €388m
  • Exonération d'impôt sur le revenu (sur option) des salaires perçus par les jeunes au titre d'une activité exercée pendant leurs études secondaires ou supérieures ou leurs congés scolaires ou universitaires €312m
  • Exonération sous plafond des indemnités reçues par les salariés en cas de rupture conventionnelle du contrat de travail (ou dispositifs assimilés) €284m
  • Exonération de l’impôt sur le revenu, sous certaines conditions et limites, des rémunérations versées à raison des heures supplémentaires et complémentaires réalisées à compter du 1er janvier 2019 €2.1bn
  • Exonération des prestations familiales et de l'allocation aux adultes handicapés €1.5bn
  • Exonération des indemnités journalières de sécurité sociale servies au titre des maladies "longues et coûteuses" €597m
  • Abattement de 10 % sur le montant des pensions (y compris les pensions alimentaires) et des retraites €4.8bn
  • Régime spécial d'imposition des assistants maternels et des assistants familiaux régis par les articles L. 421-1 et suivants et L. 423-1 et suivants du code de l'action sociale et des familles €427m
  • Imposition au taux forfaitaire des prestations de retraite versées sous forme de capital : 12,8 % pour la part correspondant aux produits provenant d'un plan d'épargne retraite ; 7,5 % pour les autres prestations de retraite servies sous forme de capital €328m
  • Déduction des dépenses de réparations et d'amélioration €2bn
  • Exonération des intérêts et primes versés dans le cadre de l'épargne logement €426m
  • Exonération des intérêts des livrets A €950m
  • Exonération des intérêts des livrets de développement durable €384m
  • Exonération des revenus provenant de l'épargne salariale (participation, plan d'épargne salariale et compartiment épargne salariale des plans d'épargne retraite) €652m
  • Exonération des dividendes capitalisés sur un plan d'épargne en actions €428m
  • Exonération ou imposition réduite des produits attachés aux bons ou contrats de capitalisation et d'assurance-vie €582m
  • Déduction de précaution €301m
  • Crédit d'impôt en faveur de la recherche €7.8bn
  • Crédit d'impôt en faveur de l'innovation €330m
  • Déduction exceptionnelle de 40% du prix de revient de certains biens limitativement énumérés, pratiquée sur la durée normale d'utilisation du bien €289m
  • Crédit d'impôt famille €209m
  • Réduction d'impôt au titre des dons faits par les entreprises à des œuvres ou organismes d'intérêt général €1.6bn
  • Crédits d'impôt "Prêt à taux zéro" et "Prêt à taux zéro renforcé PTZ+" €652m
  • Crédit d'impôt à raison des investissements productifs réalisés dans les départements d'outre-mer €295m
  • Taxation au taux de 10% des revenus issus de certains actifs de propriété industrielle €1.2bn
  • Exonération d’impôt sur les bénéfices pour les entreprises créées ou reprises dans les ZRR €411m
  • Exonération des organismes d'HLM et des offices publics d'aménagement et de construction (OPAC) €400m
  • Exonérations des produits retirés par les sociétés d'investissements immobiliers cotées, ainsi que par leurs filiales ou des filiales de sociétés de placement à prépondérance immobilière à capital variable ou des filiales conjointes de ces dernières sociétés, et provenant de la location d'immeubles, de la sous-location des immeubles pris en crédit bail ou dont la jouissance a été conférée à titre temporaire par l'Etat, une collectivité territoriale ou leurs établissements publics, de certains droits réels immobiliers et de certaines plus-values de cession €648m
  • Exonération des sociétés de placement à prépondérance immobilière à capital variable (SPPICAV) €600m
  • Détermination du résultat imposable des entreprises de transport maritime en fonction du tonnage de leurs navires €625m
  • Crédit d'impôt pour dépenses de production d'œuvres audiovisuelles €224m
  • Crédit d’impôt à raison des investissements effectués dans le secteur du logement social dans les départements d’outre-mer €258m
  • Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques et audiovisuelles étrangères €212m
  • Exonération partielle, sous certaines conditions, de droits de mutation à titre gratuit lors de la transmission d'entreprises exploitées sous la forme individuelle ou détenues sous forme sociale €5bn
  • Niveau des taux en Guadeloupe, en Martinique et à La Réunion (8,5 % pour le taux normal et 2,1 % pour le taux réduit) €1.2bn
  • Exonération des services rendus aux personnes physiques par les associations agréées en application de l'article L. 7232-1 du code du travail €245m
  • Taux de 10 % pour les prestations d’hébergement fournies dans le cadre du secteur hôtelier ou de secteurs ayant une fonction similaire et pour les locations de logements meublés à usage résidentiel assorties de prestations annexes €695m
  • Taux de 10 % dans le secteur du logement locatif social pour les opérations qui ne sont pas éligibles au taux réduit de 5,5 % €560m
  • Taux de 10 % pour les travaux d’amélioration, de transformation, d’aménagement et d’entretien, autres que les travaux de rénovation énergétiques soumis au taux de 5,5 % en application de l’article 278-0 bis A, portant sur les logements achevés depuis plus de deux ans €2.2bn
  • Taux de 5,5 % dans le secteur de l’accession sociale à la propriété et dans le secteur du logement locatif social pour les logements financés par un prêt locatif aidé d’intégration (PLAI), pour les logements financés par un prêt locatif à usage social (PLUS) lorsqu’ils relèvent de la politique de renouvellement urbain, ainsi que pour certains travaux portant sur ces logements ou participant au renouvellement urbain €505m
  • Taux de 10% pour la restauration commerciale (consommation sur place et vente à emporter en vue d'une consommation immédiate) €2bn
  • Taux de 10 % pour les ventes et livraisons à soi-même, à des investisseurs dotés de la personnalité morale, de logements locatifs intermédiaires situés dans des zones caractérisées par un déséquilibre important entre l’offre et la demande de logement ou en cours de revitalisation et de réindustrialisation, lorsqu’ils répondent à des critères de mixité avec des logements locatifs sociaux, ainsi que pour les livraisons de logements locatifs intermédiaires à l’association foncière logement, ou aux sociétés qu’elle contrôle, lorsqu’ils sont situés dans des quartiers ciblés de la politique de la ville ou à leur proximité €225m
  • Taux de 5,5% pour les travaux d'amélioration de la qualité énergétique des locaux à usage d'habitation achevés depuis plus de deux ans ainsi que sur les travaux induits qui leur sont indissociablement liés €935m
  • Taux de 10 % applicable aux droits d’admission aux expositions, sites et installations à caractère culturel, ludique, éducatif et professionnel ainsi qu’aux loteries foraines €225m
  • Taux de 5,5 % applicable aux droits d’entrée dans les théâtres, les cirques, les concerts, les spectacles de variété, les salles de cinéma, les parcs zoologiques et les compétitions de jeux vidéos €315m
  • Taux particuliers applicables à divers produits et services consommés ou utilisés en Corse €219m
  • Tarif réduit des gazoles non routiers autres que celui utilisé pour les usages agricoles €713m
  • Tarif particulier pour le superéthanol E85, carburant essence comprenant au moins 65 % d'éthanol €501m
  • Tarif réduit (remboursement) pour les gazoles utilisés comme carburant par les véhicules routiers de transport de marchandises d'au moins 7,5 tonnes €1.2bn
  • Tarif réduit (remboursement ou application dès la facturation) pour les gazoles, les fiouls lourds et les gaz de pétrole liquéfiés utilisés pour les travaux agricoles et forestiers €1.8bn
  • Réduction du champ de l'accise sur les produits énergétiques à usage carburants, dans les collectivités régies par l'article 73 de la Constitution, aux seuls essences et gazoles et faculté pour ces collectivités de minorer les tarifs €1.5bn
  • Tarif réduit pour l’électricité consommée par les entreprises électro-intensives pour les besoins des activités industrielles €428m
  • Tarif réduit pour les gaz naturels consommés comme combustible dans les installations grandes consommatrices d’énergie et soumises au régime des quotas d’émission de gaz à effet de serre du dispositif ETS pour les installations fixes (niveau d'intensité énergétique au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée) €673m
  • Exonération pour les véhicules dont la source d’énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux €1.1bn
  • Exonération pour les véhicules de tourisme pour les véhicules hybrides électriques présentant une autonomie en mode tout électrique supérieure à 50 km €1.2bn
  • Réduction des émissions, ou de la puissance administrative, prises en compte dans le barème du malus à hauteur de 80 grammes par kilomètre, ou de 4 CV, pour les véhicules comportant au moins 8 places assises dont disposent les personnes morales €700m
  • Dépenses pour faciliter l'accessibilité pour personnes handicapées €248m
  • Pertes de récoltes ou de bétail €284m
  • Exonération de la cotisation minimum de CFE des redevables réalisant un très faible chiffre d'affaires €306m
  • Smaller tax expenditures, under EUR 200m each €10.7bn
  • Smaller tax expenditures with a causal study €158m
  • General contribution reductions €77.6bn
  • Overseas exemptions (LODEOM) €1.5bn
  • Other targeted exemptions €9.4bn
  • Exemptions from the contribution base €14.9bn
Result
82.2%

Why believe this?

Cost of tax expenditures, 2024

€89.4bnObserved2024

Definition

What it counts
Sum of the cost of every tax expenditure, as revenue forgone, before any behavioural response.
Competing figures
Caveat
The ministry itself warns that the sum “est donc dépourvue de réelle signification”, since measures interact. VAT measures count only the cost left to the State after its transfers to social security and local authorities.

Source

Source
Ministère de l'Économie et des Finances, Évaluation des voies et moyens, tome II, Dépenses fiscales (PLF 2026)
Where
p. 13 and table p. 16
Published
October 2025
It says
Le montant des dépenses fiscales s'est élevé à 89,4 Md€ en 2024 (montant définitif, +6,1 Md€ par rapport aux prévisions)
As published
€89,406.0 million
Read
2026-10-03

Why believe this?

Share of net borrowing from abroad

91.8%Estimated2025

Definition

What it counts
A holder's net take-up of public debt over the year, as a share of all holders': the change in its holdings at face value.
Caveat
Net take-up at face value: the change in what each sector holds over the year, which also moves when bonds change hands between sectors. Eurostat does not publish government debt transactions by holder; changes at face value carry no market revaluation, so they are the closest published measure. The total change in debt differs from the deficit by the stock-flow adjustment (cash buffers, premiums and discounts at issue), so the shares, not the amounts, are applied to the deficit.

Calculation

Computed as
(Public debt held by the rest of the world, end 2025 − Public debt held by the rest of the world, end 2024) ÷ (Public debt, all holders, end 2025 − Public debt, all holders, end 2024) × 100
From
  • Public debt held by the rest of the world, end 2024 €1,738bn
  • Public debt held by the rest of the world, end 2025 €1,880bn
  • Public debt, all holders, end 2024 €3,306bn
  • Public debt, all holders, end 2025 €3,460bn
Result
91.8%

Why believe this?

Duties as a share of what is passed on

6.9%Estimated2024

Definition

What it counts
Inheritance and gift duties collected in 2024, as a share of the estimated annual flow of inheritances and gifts.
Caveat
The flow is the CAE's estimate for about 2020 and may have changed since.

Calculation

Computed as
duties / flow × 100
From
Result
6.9%

Why believe this?

Public order and safety

€48.7bnObserved2023

Definition

What it counts
Police, justice, prisons and fire.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF03 time=2023 · query this cell
As published
€48,711.9 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-14

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

International cooperation paid

€10.8bnObserved2023

Definition

What it counts
A transfer between French general government and the rest of the world, as Eurostat records it in the government accounts.

Source

Source
Eurostat, dataset gov_10a_main (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=D74PAY time=2023 · query this cell
As published
€10,833.0 million
Dataset version
updated 2026-07-21, read 2026-10-14

Calculation

Transformation
Divided by 1,000 to give billions, then rounded for display.

Why believe this?

Population on 1 January 2023, 86 years

294,601Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y86 time=2023 · query this cell
As published
294,601 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 87 years

277,246Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y87 time=2024 · query this cell
As published
277,246 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 90 years

196,799Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y90 time=2024 · query this cell
As published
196,799 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 95 years

66,223Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y95 time=2023 · query this cell
As published
66,223 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 98 years

28,314Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y98 time=2024 · query this cell
As published
28,314 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 3 years

703,926Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y3 time=2024 · query this cell
As published
703,926 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 4 years

731,562Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y4 time=2023 · query this cell
As published
731,562 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 10 years

829,697Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y10 time=2024 · query this cell
As published
829,697 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 15 years

861,451Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y15 time=2023 · query this cell
As published
861,451 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 18 years

827,859Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y18 time=2024 · query this cell
As published
827,859 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 21 years

788,021Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y21 time=2024 · query this cell
As published
788,021 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 24 years

768,835Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y24 time=2023 · query this cell
As published
768,835 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 29 years

767,461Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y29 time=2024 · query this cell
As published
767,461 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 32 years

822,155Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y32 time=2024 · query this cell
As published
822,155 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 33 years

834,288Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y33 time=2023 · query this cell
As published
834,288 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 42 years

898,493Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y42 time=2023 · query this cell
As published
898,493 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 43 years

905,206Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y43 time=2024 · query this cell
As published
905,206 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 51 years

923,166Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y51 time=2023 · query this cell
As published
923,166 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 54 years

888,739Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y54 time=2024 · query this cell
As published
888,739 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 59 years

888,421Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y59 time=2023 · query this cell
As published
888,421 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 60 years

855,922Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y60 time=2023 · query this cell
As published
855,922 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 65 years

807,837Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y65 time=2024 · query this cell
As published
807,837 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 68 years

772,724Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y68 time=2023 · query this cell
As published
772,724 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2024, 76 years

688,202Observed2024

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y76 time=2024 · query this cell
As published
688,202 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Population on 1 January 2023, 77 years

483,621Observed2023

Definition

What it counts
Residents of France on 1 January, by age in completed years (Eurostat demo_pjan).

Source

Source
Eurostat, dataset demo_pjan (browse the table)
Exact cell
geo=FR unit=NR sex=T age=Y77 time=2023 · query this cell
As published
483,621 · flagged provisional by Eurostat
Dataset version
updated 2026-09-25, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

Mean total net pay of employees aged 0 to 100 paid 50,000 euros or more, 2023

€78,018Estimated2023

Definition

What it counts
The mean of a Pareto tail above 50,000 euros whose coefficient α matches the employees paid 40,000 euros or more and 50,000 euros or more.

Calculation

Computed as
50,000 × α ÷ (α − 1), α = ln((Employees aged 0 to 100 paid 40,000 to 50,000 euros, 2023, file weights + Employees aged 0 to 100 paid 50,000 euros or more, 2023, file weights) ÷ Employees aged 0 to 100 paid 50,000 euros or more, 2023, file weights) ÷ ln(50,000 ÷ 40,000)
From
  • Employees aged 0 to 100 paid 40,000 to 50,000 euros, 2023, file weights 1.8 million
  • Employees aged 0 to 100 paid 50,000 euros or more, 2023, file weights 2.1 million
Result
€78,018

Why believe this?

Employees aged 14 to 29 paid 1,000 to 1,500 euros, 2023, file weights

175,092Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 14 to 29, band 03, weight summed over sectors
Published
24 March 2026
As published
175,092
Read
2026-10-14

Why believe this?

Employees aged 14 to 29 paid 18,000 to 20,000 euros, 2023, file weights

529,296Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 14 to 29, band 14, weight summed over sectors
Published
24 March 2026
As published
529,296
Read
2026-10-14

Why believe this?

Employees aged 30 to 39 paid 2,000 to 3,000 euros, 2023, file weights

113,568Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 30 to 39, band 05, weight summed over sectors
Published
24 March 2026
As published
113,568
Read
2026-10-14

Why believe this?

Employees aged 30 to 39 paid 22,000 to 24,000 euros, 2023, file weights

510,924Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 30 to 39, band 16, weight summed over sectors
Published
24 March 2026
As published
510,924
Read
2026-10-14

Why believe this?

Employees aged 30 to 39 paid 50,000 euros or more, 2023, file weights

401,388Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 30 to 39, band 23, weight summed over sectors
Published
24 March 2026
As published
401,388
Read
2026-10-14

Why believe this?

Employees aged 40 to 49 paid 500 to 1,000 euros, 2023, file weights

6,600Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 40 to 49, band 02, weight summed over sectors
Published
24 March 2026
As published
6,600
Read
2026-10-14

Why believe this?

Employees aged 40 to 49 paid 12,000 to 14,000 euros, 2023, file weights

190,632Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 40 to 49, band 11, weight summed over sectors
Published
24 March 2026
As published
190,632
Read
2026-10-14

Why believe this?

Employees aged 40 to 49 paid 28,000 to 30,000 euros, 2023, file weights

361,512Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 40 to 49, band 19, weight summed over sectors
Published
24 March 2026
As published
361,512
Read
2026-10-14

Why believe this?

Employees aged 40 to 49 paid 30,000 to 35,000 euros, 2023, file weights

751,260Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 40 to 49, band 20, weight summed over sectors
Published
24 March 2026
As published
751,260
Read
2026-10-14

Why believe this?

Employees aged 50 to 59 paid 1,000 to 1,500 euros, 2023, file weights

19,752Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 50 to 59, band 03, weight summed over sectors
Published
24 March 2026
As published
19,752
Read
2026-10-14

Why believe this?

Employees aged 50 to 59 paid 18,000 to 20,000 euros, 2023, file weights

347,196Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 50 to 59, band 14, weight summed over sectors
Published
24 March 2026
As published
347,196
Read
2026-10-14

Why believe this?

Employees aged 60 to 100 paid 0 to 200 euros, 2023, file weights

8,772Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 60 to 100, band 00, weight summed over sectors
Published
24 March 2026
As published
8,772
Read
2026-10-14

Why believe this?

Employees aged 60 to 100 paid 6,000 to 8,000 euros, 2023, file weights

114,108Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 60 to 100, band 08, weight summed over sectors
Published
24 March 2026
As published
114,108
Read
2026-10-14

Why believe this?

Employees aged 60 to 100 paid 24,000 to 26,000 euros, 2023, file weights

100,944Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 60 to 100, band 17, weight summed over sectors
Published
24 March 2026
As published
100,944
Read
2026-10-14

Why believe this?

Employees aged 60 to 100 paid 40,000 to 50,000 euros, 2023, file weights

139,020Estimated2023

Definition

What it counts
Employees of the reduced file in this band of total annual net pay, summed with Insee's weight of 12; the file over-represents those born in an even year, so this is a count of the file, not a volume.

Source

Source
Insee, Description des emplois salariés en 2023, fichier détail
Where
data/income/bts_pay_2023.csv: age 60 to 100, band 22, weight summed over sectors
Published
24 March 2026
As published
139,020
Read
2026-10-14

Why believe this?

Self-employment income, share of disposable income, ages 40 to 49, 2023

5.5%Estimated2023

Definition

What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03).

Source

Source
Insee, Revenu, niveau de vie et pauvreté en 2023
Where
Sheet “ERFS_T03”, row 7 “Revenus d'indépendants (2)”, column D
Published
17 February 2026
As published
5.5%
Read
2026-10-14

Why believe this?

Self-employment income per household, ages 75 to 100, 2023

€827Estimated2023

Definition

What it counts
Mean amount per household of this age of reference person: the share of disposable income times the mean disposable income. Each single age weighs it by its households, Insee's share of households of its band (HVP 2024) spread by population.

Calculation

Computed as
Self-employment income, share of disposable income, ages 75 to 100, 2023 × Mean disposable income of households, ages 75 to 100, 2023 ÷ 100
From
  • Self-employment income, share of disposable income, ages 75 to 100, 2023 2.3%
  • Mean disposable income of households, ages 75 to 100, 2023 €35,940
Result
€827

Why believe this?

Households, ages 18 to 29, start of 2024, %

9.2%Estimated2024

Definition

What it counts
Share of households whose reference person is of this age.

Source

Source
Insee, Patrimoine et endettement des ménages en 2024
Where
Sheet “AGE”, row 18 “Ensemble”, column B
Published
26 February 2026
As published
9.2%
Read
2026-10-14

Why believe this?

Average survivor's pension, residents, end 2022

€739Estimated2022

Definition

What it counts
Gross monthly survivor's pension, euros.

Source

Source
DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022
Where
Sheet “2.4-a”, row 23 “2022”, column F
Published
30 October 2024
As published
€739
Read
2026-10-14

Why believe this?

Unemployment benefits

€42.9bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Social protection × Unemployment benefits ÷ Insee items in COFOG 10, social protection
From
Result
€42.9 billion

Why believe this?

80 and over, share of Unemployment benefits by age profile

0%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The entitlement of unemployment insurance prices recipients of every scheme, solidarity allowances included; 60 and over is placed at 60 to 67.

Calculation

Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = unemployment of data/income/nta_allocation.csv summed over these ages. Profile: Recipients of unemployment benefits × mean entitlement, by age. Sources: 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).
From
Result
0.0%

Why believe this?

Unemployment benefit recipients, December 2023

3.1 millionEstimated2023

Definition

What it counts
Jobseekers paid an unemployment benefit in the month, all schemes, France.

Source

Source
France Travail, Allocataires indemnisés, and montant moyen de l'allocation d'assurance chômage, par sexe et âge
Where
Sheet “Indemnisés France sexe age”, men and women summed
Published
2026
As published
3,108,570
Read
2026-10-14

Why believe this?

Other cash benefits

€137.4bnEstimated2023

Definition

What it counts
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Social protection × Other cash benefits ÷ Insee items in COFOG 10, social protection
From
Result
€137.4 billion

Why believe this?

80 and over, share of Famille by age profile

0%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Following the NTA convention, family benefits go to the children they are paid for: each benefit's national amount (CNAF, the year's twelve months) is spread over the ages its rules cover, in proportion to population: birth grant at birth, PAJE basic allowance and PreParE under 3, childminding supplement under 6, family allowances and family support allowance under 20, family supplement 3 to 20, back-to-school allowance 6 to 18.

Calculation

Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = family_children of data/income/nta_allocation.csv summed over these ages. Profile: Family benefits by the age of the children they are paid for (NTA convention). Sources: CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] (2023 for 2023, 2024 for 2024).
From
Result
0.0%

Why believe this?

80 and over, share of Invalidité by age profile

0.9%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Proxy for all disability cash benefits: invalidity pensions of health insurance, which no table found splits by age, are assumed to follow the CNAF disability benefits' age profile.

Calculation

Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = disability of data/income/nta_allocation.csv summed over these ages. Profile: Disability benefits paid by CNAF by age of the claimant. Sources: CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National] (2023 for 2023, 2024 for 2024).
From
Result
0.9%

Why believe this?

80 and over, share of Remboursements des contrats collectifs de complémentaires santé by age profile

20.4%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
DREES publishes ten-year bands; within them the amount per person is interpolated linearly between the bands' midpoints, keeping each band's mean. Hospitals' funding outside reimbursements is spread the same way.

Calculation

Computed as
Σ over ages 80 to 100 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = health of data/income/nta_allocation.csv summed over these ages. Profile: Reimbursements by public health insurance per person. Sources: DREES, Dépenses de santé et restes à charge (2023).
From
Result
20.4%

Why believe this?

Public health insurance reimbursement per person, 2023

€2,496Estimated2023

Definition

What it counts
Average amount reimbursed by mandatory health insurance per insured person, all care.

Source

Source
DREES, Dépenses de santé et restes à charge
Where
Classe d'âge _Ensemble
Published
13 April 2026
It says
_Ensemble: €2496; 51 - 60 ans: €2557; 31 - 40 ans: €1477; 00 - 10 ans: €925; 61 - 70 ans: €3822; 41 - 50 ans: €1713; 11 - 20 ans: €887; 80 ans et plus: €7858; 71 - 80 ans: €5587; 21 - 30 ans: €1134
As published
€2,496
Read
2026-10-14

Why believe this?

Education

€141.6bnEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Education × Education ÷ Education
From
Result
€141.6 billion

Why believe this?

Spending per pupil or student, primary

€8,352Observed2023

Definition

What it counts
Expenditure on public and private educational institutions per full-time-equivalent pupil or student, in euros.

Source

Source
Eurostat, dataset educ_uoe_fini04 (browse the table)
Exact cell
geo=FR unit=EUR sector=TOT_SEC isced11=ED1 time=2023 · query this cell
As published
€8,352
Dataset version
updated 2026-09-15, read 2026-10-14

Calculation

Transformation
None: shown as published, rounded.

Why believe this?

80 and over, share of Social care and housing aid by age profile

15.2%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.

Calculation

Computed as
Σ over Insee's rows of (the row's 2023 amount × its share by age) ÷ Σ of the rows' amounts
From
  • Everyone, Action sociale (dépendance, handicap, petite enfance, etc.), Insee €80.8bn
  • 80 and over, share of Action sociale (dépendance, handicap, petite enfance, etc.) by age profile 19.8%
  • Everyone, Aides au logement et chèque énergie, Insee €16.1bn
  • 80 and over, share of Aides au logement et chèque énergie by age profile 2.8%
  • Everyone, Frais de fonctionnement de la Sécurité sociale, Insee €18.9bn
  • 80 and over, share of Frais de fonctionnement de la Sécurité sociale by age profile 6%
Result
15.2%

Why believe this?

CNAF, housing benefits (ALF, ALS, APL) paid in 2023

€14,995,071,158Estimated2023

Definition

What it counts
Amounts paid by the family allowance funds in the year, summed over the months, euros: housing benefits (ALF, ALS, APL).

Source

Source
CNAF, Toutes prestations - Répartition des allocataires selon la prestation et l'âge [National]
Where
All ages, all months of the year
Published
9 October 2026
As published
€14,995,071,158
Read
2026-10-14

Why believe this?

Culture and leisure

€41.4bnEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Recreation, culture and religion × Culture and leisure ÷ Culture and leisure
From
Result
€41.4 billion

Why believe this?

80 and over, levies paid

€41.4bnEstimated2023

Definition

What it counts
Every levy attributed to the group, gross of subsidies.

Calculation

Computed as
80 and over, Taxes on products + 80 and over, Taxes on production + 80 and over, Corporate tax + 80 and over, CSG on earnings and benefits + 80 and over, CSG on capital income + 80 and over, Income tax + 80 and over, Other taxes on income and wealth + 80 and over, Pension contributions + 80 and over, Other contributions
From
  • 80 and over, Taxes on products €18.5bn
  • 80 and over, Taxes on production €316m
  • 80 and over, Corporate tax €6.5bn
  • 80 and over, CSG on earnings and benefits €6.7bn
  • 80 and over, CSG on capital income €1.7bn
  • 80 and over, Income tax €5.1bn
  • 80 and over, Other taxes on income and wealth €1.4bn
  • 80 and over, Pension contributions €692m
  • 80 and over, Other contributions €450m
Result
€41.4 billion

Why believe this?

Insee items in ESA D5, taxes on income and wealth

€351.2bnEstimated2023

Definition

What it counts
The sum of Insee's 2023 items mapped to this category.

Calculation

Computed as
Corporate tax + CSG + Income tax + Other taxes on income and wealth
From
Result
€351.2 billion

Why believe this?

CSG

€147.3bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, column B (Ensemble)
Published
16 April 2026
As published
€147.3 billion
Read
2026-10-14

Why believe this?

Financial and professional wealth, weight of ages 40 to 49

19,710Estimated2024

Definition

What it counts
The band's wealth relative to the others: mean wealth times the parts kept times the share of households; spread over the band's ages by population.

Calculation

Computed as
Mean gross wealth, ages 40 to 49, start of 2024 × (Financial wealth share, ages 40 to 49, start of 2024, % + Professional wealth share, ages 40 to 49, start of 2024, %) ÷ 100 × Households, ages 40 to 49, start of 2024, % ÷ 100
From
  • Mean gross wealth, ages 40 to 49, start of 2024 €367,600
  • Financial wealth share, ages 40 to 49, start of 2024, % 16.7%
  • Professional wealth share, ages 40 to 49, start of 2024, % 15.6%
  • Households, ages 40 to 49, start of 2024, % 16.6%
Result
19,710

Why believe this?

Mean gross wealth, ages 40 to 49, start of 2024

€367,600Estimated2024

Definition

What it counts
Mean gross wealth of households by age of the reference person, euros.

Source

Source
Insee, Patrimoine et endettement des ménages en 2024
Where
Sheet “AGE”, row 7 “De 40 à 49 ans”, column B
Published
26 February 2026
As published
€367,600
Read
2026-10-14

Why believe this?

Professional wealth share, ages 40 to 49, start of 2024, %

15.6%Estimated2024

Definition

What it counts
Share of this kind of wealth in households' mean gross wealth, by age of the reference person.

Source

Source
Insee, Patrimoine et endettement des ménages en 2024
Where
Sheet “AGE”, row 7 “De 40 à 49 ans”, column E
Published
26 February 2026
As published
15.6%
Read
2026-10-14

Why believe this?

Financial wealth share, ages 60 to 69, start of 2024, %

22.9%Estimated2024

Definition

What it counts
Share of this kind of wealth in households' mean gross wealth, by age of the reference person.

Source

Source
Insee, Patrimoine et endettement des ménages en 2024
Where
Sheet “AGE”, row 9 “De 60 à 69 ans”, column D
Published
26 February 2026
As published
22.9%
Read
2026-10-14

Why believe this?

Gross wealth, weight of ages 18 to 29

9,604.8Estimated2024

Definition

What it counts
The band's wealth relative to the others: mean wealth times the parts kept times the share of households; spread over the band's ages by population.

Calculation

Computed as
Mean gross wealth, ages 18 to 29, start of 2024 × Households, ages 18 to 29, start of 2024, % ÷ 100
From
  • Mean gross wealth, ages 18 to 29, start of 2024 €104,400
  • Households, ages 18 to 29, start of 2024, % 9.2%
Result
9,605

Why believe this?

80 and over, CSG on capital income

€1.7bnEstimated2023

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × 80 and over, share of CSG on capital income by age profile ÷ 100
From
  • CSG on capital income €16.9bn
  • 80 and over, share of CSG on capital income by age profile 10.2%
Result
€1.7 billion

Why believe this?

Direct taxes, share of disposable income, ages 50 to 64, 2023

19.5%Estimated2023

Definition

What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03); direct taxes are income tax, CSG, CRDS and residence tax.

Source

Source
Insee, Revenu, niveau de vie et pauvreté en 2023
Where
Sheet “ERFS_T03”, row 15 “Impôts directs”, column E
Published
17 February 2026
As published
19.5%
Read
2026-10-14

Why believe this?

Pensions, share of disposable income, ages 18 to 29, 2023

2.5%Estimated2023

Definition

What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03); direct taxes are income tax, CSG, CRDS and residence tax.

Source

Source
Insee, Revenu, niveau de vie et pauvreté en 2023
Where
Sheet “ERFS_T03”, row 8 “Pensions et retraites”, column B
Published
17 February 2026
As published
2.5%
Read
2026-10-14

Why believe this?

Pensions, share of disposable income, ages 65 to 74, 2023

80.5%Estimated2023

Definition

What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03); direct taxes are income tax, CSG, CRDS and residence tax.

Source

Source
Insee, Revenu, niveau de vie et pauvreté en 2023
Where
Sheet “ERFS_T03”, row 8 “Pensions et retraites”, column F
Published
17 February 2026
As published
80.5%
Read
2026-10-14

Why believe this?

Property income, share of disposable income, ages 30 to 39, 2023

4.9%Estimated2023

Definition

What it counts
Share of the mean disposable income of households of this age of reference person, percent (ERFS 2023, T03); direct taxes are income tax, CSG, CRDS and residence tax.

Source

Source
Insee, Revenu, niveau de vie et pauvreté en 2023
Where
Sheet “ERFS_T03”, row 9 “Revenus du patrimoine”, column C
Published
17 February 2026
As published
4.9%
Read
2026-10-14

Why believe this?

40–49, share of Subsidies on products by age profile

14%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The one profile from 2017 (Budget de famille). Each person consumes by the NTA equivalence scale (0.4 for a child under 5, rising to 1 at 20) times the consumption per consumption unit of households of their age band; children at the level of the 35 to 64. The NTA regression of household consumption on its members' ages needs households' composition by age, which Insee does not publish: Budget de famille's table cad01 counts households by age of the reference person and, separately, by type of household, never the two crossed, and holds no consumption.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = consumption of data/income/nta_allocation.csv summed over these ages. Profile: Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age. Sources: Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue” (2017); United Nations, National Transfer Accounts Manual (convention).
From
Result
14.0%

Why believe this?

40–49, Other cash benefits

€23.4bnEstimated2023

Definition

What it counts
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
A synthetic allocation by the National Transfer Accounts method; it is not a measurement. The item's national total for the year is split between ages in proportion to an age profile times the population of each age, so the ages add up to the total exactly. Profiles come from other years and other perimeters, only their shape is used, and several rest on conventions; the view's ranges vary them one at a time.

Calculation

Computed as
Other cash benefits × 40–49, share of Other cash benefits by age profile ÷ 100
From
  • Other cash benefits €137.4bn
  • 40–49, share of Other cash benefits by age profile 17%
Result
€23.4 billion

Why believe this?

40–49, share of Collective services by age profile

12.5%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Spread equally over residents: the National Transfer Accounts convention for public goods that no one consumes by age.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = per_capita of data/income/nta_allocation.csv summed over these ages. Profile: The same amount per person at every age. Sources: Eurostat, Population on 1 January by age and sex (the year of the view).
From
Result
12.5%

Why believe this?

40–49, share of Taxes on products by age profile

14%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The one profile from 2017 (Budget de famille). Each person consumes by the NTA equivalence scale (0.4 for a child under 5, rising to 1 at 20) times the consumption per consumption unit of households of their age band; children at the level of the 35 to 64. The NTA regression of household consumption on its members' ages needs households' composition by age, which Insee does not publish: Budget de famille's table cad01 counts households by age of the reference person and, separately, by type of household, never the two crossed, and holds no consumption.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = consumption of data/income/nta_allocation.csv summed over these ages. Profile: Consumption per adult equivalent (NTA scale) at the level per consumption unit of the age. Sources: Insee, Insee Première n° 1749, “En 2017, les ménages consomment autant qu'en 2011 mais leur structure de consommation évolue” (2017); United Nations, National Transfer Accounts Manual (convention).
From
Result
14.0%

Why believe this?

40–49, share of Corporate tax by age profile

16.3%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Insee publishes wealth by age of the household's reference person; it is put on the residents of that age band, spouses taken as the same age, children holding none. Any allocation that keeps a household's wealth within its reference person's band gives the same total to each band; ownership across bands, by a spouse or an adult child of another age, is untested, for want of households' composition by age. Which ages inside a band hold it is the assumption varied: here the amount per person is flat within each band.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = business_wealth of data/income/nta_allocation.csv summed over these ages. Profile: Financial and professional wealth by age of the reference person. Sources: Insee, Patrimoine et endettement des ménages en 2024 (start of 2024).
From
  • Financial and professional wealth, weight of ages 18 to 29 3,236.8
  • Financial and professional wealth, weight of ages 30 to 39 9,295.1
  • Financial and professional wealth, weight of ages 40 to 49 19,710
  • Financial and professional wealth, weight of ages 50 to 59 29,319.6
  • Financial and professional wealth, weight of ages 60 to 69 27,264.8
  • Financial and professional wealth, weight of ages 70 to 100 32,237
  • 40–49, people, 2023 8.6 million
  • Everyone, people, 2023 68.5 million
Result
16.3%

Why believe this?

40–49, share of Other taxes on income and wealth by age profile

20.2%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
The CSG's three bases (CCSS) each spread by its own profile: earnings, pensions for all replacement income, gross wealth for capital income.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = csg of data/income/nta_allocation.csv summed over these ages. Profile: CSG yields by base (CCSS), each spread by age: earnings, replacement income and capital. Sources: Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025 (2023 and 2024); DREES, Les effectifs de retraités, montants des pensions et âges de départ à la retraite, fin 2022 (2022); Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
  • CSG on earnings, 2023 €104.7bn
  • CSG on replacement income, 2023 €26.1bn
  • CSG on capital income, 2023 €16.6bn
  • Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €120.1bn
  • Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €171.4bn
  • Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €192.7bn
  • Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €195.4bn
  • Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €54.8bn
  • Self-employment income per household, ages 18 to 29, 2023 €1,480
  • Self-employment income per household, ages 30 to 39, 2023 €3,236
  • Self-employment income per household, ages 40 to 49, 2023 €2,889
  • Self-employment income per household, ages 50 to 64, 2023 €3,102
  • Self-employment income per household, ages 65 to 74, 2023 €1,013
  • Self-employment income per household, ages 75 to 100, 2023 €827
  • Households, ages 18 to 29, start of 2024, % 9.2%
  • Households, ages 30 to 39, start of 2024, % 14.8%
  • Households, ages 40 to 49, start of 2024, % 16.6%
  • Households, ages 50 to 59, start of 2024, % 19%
  • Households, ages 60 to 69, start of 2024, % 16.7%
  • Households, ages 70 to 100, start of 2024, % 23.6%
  • Retirees of a direct pension resident in France, end 2022 16,062
  • Survivors' pension recipients resident in France, end 2022 3,826.9
  • Average survivor's pension, residents, end 2022 €739
  • Gross wealth, weight of ages 18 to 29 9,604.8
  • Gross wealth, weight of ages 30 to 39 39,220
  • Gross wealth, weight of ages 40 to 49 61,021.6
  • Gross wealth, weight of ages 50 to 59 88,312
  • Gross wealth, weight of ages 60 to 69 77,237.5
  • Gross wealth, weight of ages 70 to 100 99,190.8
  • 40–49, people, 2023 8.6 million
  • Everyone, people, 2023 68.5 million
Result
20.2%

Why believe this?

40–49, share of Cotisations sociales chômage1 by age profile

25.9%Estimated2023

Definition

What it counts
The group's part of the item: the age profile times the population at each of its ages, over the same for all ages.
Caveat
Employees' pay is their total annual net pay, from Insee's base Tous salariés of 2023 (private and public employers, salariés file, a sample of 1/12): it counts part-year and part-time work once. The file over-represents employees born in an even year, so single ages alternate; ages are taken in pairs, one born in an even year and one in an odd one, and the pay per person is smoothed within each pair, keeping its mean. The file's weights give counts of the file, not volumes: only the shape across ages is used. Pay is in bands; the central case values each closed band at its midpoint and the open band, 50,000 euros and over, at the mean of one Pareto tail fitted on the two top bands of all ages. Variants value the open band by age group and the closed bands at their bounds. Other alternatives price the Enquête emploi's employees by age (PEMP01 scaled to CSS08's employees by broad band) by Insee's revenu salarial, by the full-time-equivalent salary, or by their geometric mean, an arbitrary midpoint. Self-employment income is a separate part, 7.4% of salaries as in ERFS 2023, by age of the household's reference person (T03 × TRD04 × households), so the self-employed of 65 and over are counted there.

Calculation

Computed as
Σ over ages 40 to 49 of profile × population ÷ Σ over all ages × 100, allocation year 2023: the rows year = 2023, profile = earnings of data/income/nta_allocation.csv summed over these ages. Profile: Earnings by age: employees × their total annual net pay (base Tous salariés), and self-employment income by age of the household's reference person. Sources: Insee, Description des emplois salariés en 2023, fichier détail (2023); Insee, Patrimoine et endettement des ménages en 2024 (start of 2024); Insee, Revenu, niveau de vie et pauvreté en 2023 (2023); Insee, Revenus et niveau de vie, séries longues (ERFS 2023): TRD04 (2023).
From
  • Employees' total net pay, ages 14 to 29, 2023, file weights, € billion €120.1bn
  • Employees' total net pay, ages 30 to 39, 2023, file weights, € billion €171.4bn
  • Employees' total net pay, ages 40 to 49, 2023, file weights, € billion €192.7bn
  • Employees' total net pay, ages 50 to 59, 2023, file weights, € billion €195.4bn
  • Employees' total net pay, ages 60 to 100, 2023, file weights, € billion €54.8bn
  • Self-employment income per household, ages 18 to 29, 2023 €1,480
  • Self-employment income per household, ages 30 to 39, 2023 €3,236
  • Self-employment income per household, ages 40 to 49, 2023 €2,889
  • Self-employment income per household, ages 50 to 64, 2023 €3,102
  • Self-employment income per household, ages 65 to 74, 2023 €1,013
  • Self-employment income per household, ages 75 to 100, 2023 €827
  • Households, ages 18 to 29, start of 2024, % 9.2%
  • Households, ages 30 to 39, start of 2024, % 14.8%
  • Households, ages 40 to 49, start of 2024, % 16.6%
  • Households, ages 50 to 59, start of 2024, % 19%
  • Households, ages 60 to 69, start of 2024, % 16.7%
  • Households, ages 70 to 100, start of 2024, % 23.6%
  • 40–49, people, 2023 8.6 million
  • Everyone, people, 2023 68.5 million
Result
25.9%

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.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
p. 1
Published
May 2025
It says
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?

Top 0.04%, levies paid

€54.3bnEstimated2023

Definition

What it counts
Every levy attributed to the group, gross of subsidies.

Calculation

Computed as
Top 0.04%, Taxes on products + Top 0.04%, Taxes on production + Top 0.04%, Corporate tax + Top 0.04%, CSG on earnings and benefits + Top 0.04%, CSG on capital income + Top 0.04%, Income tax + Top 0.04%, Other taxes on income and wealth + Top 0.04%, Pension contributions + Top 0.04%, Other contributions
From
  • Top 0.04%, Taxes on products €1.1bn
  • Top 0.04%, Taxes on production €770m
  • Top 0.04%, Corporate tax €36.4bn
  • Top 0.04%, CSG on earnings and benefits €1bn
  • Top 0.04%, CSG on capital income €450m
  • Top 0.04%, Income tax €10bn
  • Top 0.04%, Other taxes on income and wealth €1.7bn
  • Top 0.04%, Pension contributions €1.5bn
  • Top 0.04%, Other contributions €1.5bn
Result
€54.3 billion

Why believe this?

Top 0.04%, Taxes on products

€1.1bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.

Calculation

Computed as
Taxes on products × Top 0.04%, Taxes on products ÷ All groups, Taxes on products
From
Result
€1.1 billion

Why believe this?

V4, Extended primary income, Insee

€32.4bnEstimated2023

Definition

What it counts
Income before any public transfer: labour income with all social contributions, property and self-employment income, retained profits attributed to owners and a share of public bodies' primary income.
Caveat
Insee ranks individuals by the survey-based living standard of their household and cuts them into twenty groups of 5% each; D1 to D9 join two of them, P90–95 is the nineteenth and the top 5% the twentieth. Distributional accounts are Insee's imputation of national accounts to households; they are not a measurement. Insee prints levies as negative amounts; they are shown here as amounts paid.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 14 “Revenu primaire élargi (D=A+B+C)”, column F (V4)
Published
16 April 2026
As published
€32.4 billion
Read
2026-10-14

Why believe this?

V15, Extended primary income, Insee

€117.7bnEstimated2023

Definition

What it counts
Income before any public transfer: labour income with all social contributions, property and self-employment income, retained profits attributed to owners and a share of public bodies' primary income.
Caveat
Insee ranks individuals by the survey-based living standard of their household and cuts them into twenty groups of 5% each; D1 to D9 join two of them, P90–95 is the nineteenth and the top 5% the twentieth. Distributional accounts are Insee's imputation of national accounts to households; they are not a measurement. Insee prints levies as negative amounts; they are shown here as amounts paid.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 14 “Revenu primaire élargi (D=A+B+C)”, column Q (V15)
Published
16 April 2026
As published
€117.7 billion
Read
2026-10-14

Why believe this?

All groups, Taxes on products

€318.6bnEstimated2023

Definition

What it counts
The sum of the groups' amounts, as Insee rounds them.

Calculation

Computed as
Bottom 33%, Taxes on products + Bottom 33–49%, Taxes on products + Middle, 49–61% from the bottom, Taxes on products + Top 29–39%, Taxes on products + Top 20–29%, Taxes on products + Top 13–20%, Taxes on products + Top 7.9–13%, Taxes on products + Top 3.5–7.9%, Taxes on products + Top 0.9–3.5%, Taxes on products + Top 0.6–0.9%, Taxes on products + Top 0.3–0.6%, Taxes on products + Top 0.2–0.3%, Taxes on products + Top 0.04–0.2%, Taxes on products + Top 0.04%, Taxes on products
From
Result
€318.6 billion

Why believe this?

Top 13–20%, Taxes on products

€27.8bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 18, V16: -19.4; row 18, V17: -19.7; row 18, V18: -21.7
As published
€27.8 billion
Read
2026-10-14

Why believe this?

Top 5%, Taxes on production

€22.2bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, column V (V20)
Published
16 April 2026
As published
€22.2 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Taxes on production

€13.8bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 20, V15: -7.9; row 20, V16: -8.6
As published
€13.8 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Corporate tax

€2.3bnEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 22, V1: -0.4; row 22, V2: -0.3; row 22, V3: -0.3; row 22, V4: -0.3; row 22, V5: -0.3; row 22, V6: -0.5; row 22, V7: -0.3
As published
€2.3 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Corporate tax

€2bnEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Corporate tax × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0343), level on the tail (b = 1.920, shape = 0.490), e = 1.94: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Corporate tax, Insee €6.7bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Corporate tax, Insee €57.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.0 billion

Why believe this?

Top 0.04%, CSG

€1.4bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, CSG × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0492), level on the tail (b = 1.920, shape = 0.490), e = 0.78: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, CSG, Insee €15.4bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, CSG, Insee €29.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€1.4 billion

Why believe this?

Top 5%, CSG

€29.3bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, column V (V20)
Published
16 April 2026
As published
€29.3 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, CSG

€16.3bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 23, V10: -5.8; row 23, V11: -6.2; row 23, V12: -6.8; row 23, V13: -7.6
As published
€16.3 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, CSG

€13.4bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, CSG × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4557), level on the tail (b = 1.920, shape = 0.490), e = 0.78: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, CSG, Insee €15.4bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, CSG, Insee €29.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€13.4 billion

Why believe this?

Top 0.04%, CSG on capital income

€450mEstimated2023

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €654m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €578m, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × Top 0.04%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €16.9bn
  • Top 0.04%, share of the CSG on capital income 2.7%
Result
€0.4 billion

Why believe this?

All groups, Net financial income

€133.9bnEstimated2023

Definition

What it counts
The sum of the groups' amounts, as Insee rounds them.

Calculation

Computed as
Bottom 33%, Net financial income + Bottom 33–49%, Net financial income + Middle, 49–61% from the bottom, Net financial income + Top 29–39%, Net financial income + Top 20–29%, Net financial income + Top 13–20%, Net financial income + Top 7.9–13%, Net financial income + Top 3.5–7.9%, Net financial income + Top 0.9–3.5%, Net financial income + Top 0.6–0.9%, Net financial income + Top 0.3–0.6%, Net financial income + Top 0.2–0.3%, Net financial income + Top 0.04–0.2%, Net financial income + Top 0.04%, Net financial income
From
  • Bottom 33%, Net financial income €8.3bn
  • Bottom 33–49%, Net financial income €6.4bn
  • Middle, 49–61% from the bottom, Net financial income €7.3bn
  • Top 29–39%, Net financial income €8bn
  • Top 20–29%, Net financial income €8.8bn
  • Top 13–20%, Net financial income €10.8bn
  • Top 7.9–13%, Net financial income €13.1bn
  • Top 3.5–7.9%, Net financial income €19.3bn
  • Top 0.9–3.5%, Net financial income €26bn
  • Top 0.6–0.9%, Net financial income €5.2bn
  • Top 0.3–0.6%, Net financial income €5.2bn
  • Top 0.2–0.3%, Net financial income €5.2bn
  • Top 0.04–0.2%, Net financial income €5.2bn
  • Top 0.04%, Net financial income €5.2bn
Result
€133.9 billion

Why believe this?

Top 20–29%, Net financial income

€8.8bnEstimated2023

Definition

What it counts
Interest, dividends and other property income households receive, less the interest they pay.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 8, V15: 4.9; row 8, V16: 5.6
As published
€8.8 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Net financial income

€5.2bnEstimated2023

Definition

What it counts
Interest, dividends and other property income households receive, less the interest they pay.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.2 billion

Why believe this?

Top 13–20%, Rents, actual and imputed

€16.4bnEstimated2023

Definition

What it counts
Rents landlords receive and the rent owner-occupiers are deemed to pay themselves, net of costs.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 9, V16: 10.6; row 9, V17: 11.6; row 9, V18: 12.9
As published
€16.4 billion
Read
2026-10-14

Why believe this?

Top 5%, Income tax

€49.4bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, column V (V20)
Published
16 April 2026
As published
€49.4 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Income tax

€7.3bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 24, V15: -3.8; row 24, V16: -4.8
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Other taxes on income and wealth

€1.7bnEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.

Calculation

Computed as
Other taxes on income and wealth × Top 0.04%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €24.7bn
  • Top 0.04%, Other taxes on income and wealth €1.6bn
  • All groups, Other taxes on income and wealth €24.1bn
Result
€1.7 billion

Why believe this?

All groups, Other taxes on income and wealth

€24.1bnEstimated2023

Definition

What it counts
The sum of the groups' amounts, as Insee rounds them.

Calculation

Computed as
Bottom 33%, Other taxes on income and wealth + Bottom 33–49%, Other taxes on income and wealth + Middle, 49–61% from the bottom, Other taxes on income and wealth + Top 29–39%, Other taxes on income and wealth + Top 20–29%, Other taxes on income and wealth + Top 13–20%, Other taxes on income and wealth + Top 7.9–13%, Other taxes on income and wealth + Top 3.5–7.9%, Other taxes on income and wealth + Top 0.9–3.5%, Other taxes on income and wealth + Top 0.6–0.9%, Other taxes on income and wealth + Top 0.3–0.6%, Other taxes on income and wealth + Top 0.2–0.3%, Other taxes on income and wealth + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04%, Other taxes on income and wealth
From
  • Bottom 33%, Other taxes on income and wealth €1.8bn
  • Bottom 33–49%, Other taxes on income and wealth €1.7bn
  • Middle, 49–61% from the bottom, Other taxes on income and wealth €1.8bn
  • Top 29–39%, Other taxes on income and wealth €1.8bn
  • Top 20–29%, Other taxes on income and wealth €1.9bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • Top 7.9–13%, Other taxes on income and wealth €2.5bn
  • Top 3.5–7.9%, Other taxes on income and wealth €2.7bn
  • Top 0.9–3.5%, Other taxes on income and wealth €2.9bn
  • Top 0.6–0.9%, Other taxes on income and wealth €681m
  • Top 0.3–0.6%, Other taxes on income and wealth €738m
  • Top 0.2–0.3%, Other taxes on income and wealth €823m
  • Top 0.04–0.2%, Other taxes on income and wealth €976m
  • Top 0.04%, Other taxes on income and wealth €1.6bn
Result
€24.1 billion

Why believe this?

Top 13–20%, Other taxes on income and wealth

€2.1bnEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 25, V16: -1.2; row 25, V17: -1.4; row 25, V18: -1.9
As published
€2.1 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Pension contributions

€36.5bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 26, V15: -20.6; row 26, V16: -22.9
As published
€36.5 billion
Read
2026-10-14

Why believe this?

Top 5%, Other contributions

€45.1bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, column V (V20), summed, signs dropped
Published
16 April 2026
It says
row 29, V20: -32.3; row 27, V20: -5.1; row 28, V20: -7.7
As published
€45.1 billion
Read
2026-10-14

Why believe this?

V19, Cotisations sociales famille1, Insee

€4.1bnEstimated2023

Definition

What it counts
A row of Insee's distributional accounts, read as published.
Caveat
Insee ranks individuals by the survey-based living standard of their household and cuts them into twenty groups of 5% each; D1 to D9 join two of them, P90–95 is the nineteenth and the top 5% the twentieth. Distributional accounts are Insee's imputation of national accounts to households; they are not a measurement. Insee prints levies as negative amounts; they are shown here as amounts paid.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 28 “Cotisations sociales famille1”, column U (V19)
Published
16 April 2026
As published
€4.1 billion
Read
2026-10-14

Why believe this?

V20, Cotisations sociales famille1, Insee

€7.7bnEstimated2023

Definition

What it counts
A row of Insee's distributional accounts, read as published.
Caveat
Insee ranks individuals by the survey-based living standard of their household and cuts them into twenty groups of 5% each; D1 to D9 join two of them, P90–95 is the nineteenth and the top 5% the twentieth. Distributional accounts are Insee's imputation of national accounts to households; they are not a measurement. Insee prints levies as negative amounts; they are shown here as amounts paid.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 28 “Cotisations sociales famille1”, column V (V20)
Published
16 April 2026
As published
€7.7 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Other contributions

€17.9bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 29, V1: -0.5; row 29, V2: -0.8; row 29, V3: -1.3; row 29, V4: -1.7; row 29, V5: -2.1; row 29, V6: -2.4; row 29, V7: -2.8; row 27, V1: -0.1; row 27, V2: -0.2; row 27, V3: -0.4; row 27, V4: -0.5; row 27, V5: -0.7; row 27, V6: -0.8; row 27, V7: -0.9; row 28, V1: -0.1; row 28, V2: -0.3; row 28, V3: -0.5; row 28, V4: -0.6; row 28, V5: -0.8; row 28, V6: -0.9; row 28, V7: -1.1
As published
€17.9 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Other contributions

€3bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Other contributions × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0669), level on the tail (b = 1.920, shape = 0.490), e = 0.66: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Other contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Autres cotisations sociales (maladie, invalidité, ATMP)1, Insee €18.2bn
  • V19, Cotisations sociales chômage1, Insee €3.7bn
  • V19, Cotisations sociales famille1, Insee €4.1bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Autres cotisations sociales (maladie, invalidité, ATMP)1, Insee €32.3bn
  • V20, Cotisations sociales chômage1, Insee €5.1bn
  • V20, Cotisations sociales famille1, Insee €7.7bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€3.0 billion

Why believe this?

Top 0.04%, Taxes on products

€2.7bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.

Calculation

Computed as
Top 0.04%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 0.04%, Taxes on products €2.8bn
  • Share of consumption by visitors 4.4%
Result
€2.7 billion

Why believe this?

Middle, 49–61% from the bottom, Taxes on products

€39.5bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 18, V10: -14.6; row 18, V11: -15.5; row 18, V12: -16.5; row 18, V13: -16.7
As published
€39.5 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Taxes on products

€13.9bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4167), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€13.9 billion

Why believe this?

Top 0.2–0.3%, Taxes on products

€2.8bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Top 3.5–7.9%, Taxes on production, below P95

€7.6bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 20, V19: -13.2
As published
€7.6 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Taxes on production

€1.9bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Taxes on production × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.9 billion

Why believe this?

Top 29–39%, Corporate tax

€1.6bnEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 22, V13: -0.8; row 22, V14: -0.7; row 22, V15: -1.2
As published
€1.6 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Corporate tax

€13.4bnEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.

Calculation

Computed as
Top 3.5–7.9%, Corporate tax, below P95 + Top 3.5–7.9%, Corporate tax, above P95
From
  • Top 3.5–7.9%, Corporate tax, below P95 €3.8bn
  • Top 3.5–7.9%, Corporate tax, above P95 €9.6bn
Result
€13.4 billion

Why believe this?

Top 13–20%, CSG

€15.3bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 23, V16: -9.8; row 23, V17: -10.7; row 23, V18: -12.5
As published
€15.3 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, CSG

€2.4bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, CSG × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.4 billion

Why believe this?

Bottom 33–49%, Net financial income

€6.4bnEstimated2023

Definition

What it counts
Interest, dividends and other property income households receive, less the interest they pay.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 8, V7: 1.9; row 8, V8: 1.9; row 8, V9: 2.2; row 8, V10: 2.1
As published
€6.4 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Net financial income, above P95

€10.4bnEstimated2023

Definition

What it counts
Interest, dividends and other property income households receive, less the interest they pay.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1666), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€10.4 billion

Why believe this?

All groups, Rents, actual and imputed

€166.8bnEstimated2023

Definition

What it counts
The sum of the groups' amounts, as Insee rounds them.

Calculation

Computed as
Bottom 33%, Rents, actual and imputed + Bottom 33–49%, Rents, actual and imputed + Middle, 49–61% from the bottom, Rents, actual and imputed + Top 29–39%, Rents, actual and imputed + Top 20–29%, Rents, actual and imputed + Top 13–20%, Rents, actual and imputed + Top 7.9–13%, Rents, actual and imputed + Top 3.5–7.9%, Rents, actual and imputed + Top 0.9–3.5%, Rents, actual and imputed + Top 0.6–0.9%, Rents, actual and imputed + Top 0.3–0.6%, Rents, actual and imputed + Top 0.2–0.3%, Rents, actual and imputed + Top 0.04–0.2%, Rents, actual and imputed + Top 0.04%, Rents, actual and imputed
From
  • Bottom 33%, Rents, actual and imputed €29bn
  • Bottom 33–49%, Rents, actual and imputed €20.7bn
  • Middle, 49–61% from the bottom, Rents, actual and imputed €19.8bn
  • Top 29–39%, Rents, actual and imputed €18.8bn
  • Top 20–29%, Rents, actual and imputed €17.1bn
  • Top 13–20%, Rents, actual and imputed €16.4bn
  • Top 7.9–13%, Rents, actual and imputed €15.1bn
  • Top 3.5–7.9%, Rents, actual and imputed €12.1bn
  • Top 0.9–3.5%, Rents, actual and imputed €8.9bn
  • Top 0.6–0.9%, Rents, actual and imputed €1.8bn
  • Top 0.3–0.6%, Rents, actual and imputed €1.8bn
  • Top 0.2–0.3%, Rents, actual and imputed €1.8bn
  • Top 0.04–0.2%, Rents, actual and imputed €1.8bn
  • Top 0.04%, Rents, actual and imputed €1.8bn
Result
€166.8 billion

Why believe this?

Bottom 33%, Rents, actual and imputed

€29bnEstimated2023

Definition

What it counts
Rents landlords receive and the rent owner-occupiers are deemed to pay themselves, net of costs.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 9, V1: 3.3; row 9, V2: 3.6; row 9, V3: 3.4; row 9, V4: 3.9; row 9, V5: 5; row 9, V6: 5.8; row 9, V7: 6.1
As published
€29.0 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Rents, actual and imputed

€1.8bnEstimated2023

Definition

What it counts
Rents landlords receive and the rent owner-occupiers are deemed to pay themselves, net of costs.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Rents, actual and imputed × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Rents, actual and imputed €21.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.8 billion

Why believe this?

Top 3.5–7.9%, Income tax, below P95

€9.1bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 24, V19: -15.9
As published
€9.1 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Income tax

€4.1bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.1 billion

Why believe this?

Middle, 49–61% from the bottom, Other taxes on income and wealth

€1.8bnEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 25, V10: -0.6; row 25, V11: -0.7; row 25, V12: -0.8; row 25, V13: -0.8
As published
€1.8 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Other taxes on income and wealth

€3.7bnEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4167), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other taxes on income and wealth €8.8bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€3.7 billion

Why believe this?

Top 0.2–0.3%, Other taxes on income and wealth

€733mEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other taxes on income and wealth €8.8bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.7 billion

Why believe this?

Top 0.04%, Pension contributions

€4.1bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.

Calculation

Computed as
Pension contributions × Top 0.04%, Pension contributions ÷ All groups, Pension contributions
From
Result
€4.1 billion

Why believe this?

Top 3.5–7.9%, Pension contributions, below P95

€20.5bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 26, V19: -35.7
As published
€20.5 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Pension contributions

€4.8bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.8 billion

Why believe this?

Top 29–39%, Other contributions

€22.3bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 29, V13: -6.7; row 29, V14: -7.1; row 29, V15: -8.4; row 27, V13: -1.9; row 27, V14: -1.9; row 27, V15: -2.2; row 28, V13: -1.9; row 28, V14: -2; row 28, V15: -2.2
As published
€22.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Other contributions

€22.4bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.

Calculation

Computed as
Top 3.5–7.9%, Other contributions, below P95 + Top 3.5–7.9%, Other contributions, above P95
From
  • Top 3.5–7.9%, Other contributions, below P95 €14.9bn
  • Top 3.5–7.9%, Other contributions, above P95 €7.5bn
Result
€22.4 billion

Why believe this?

Top 40–50%, Taxes on products

€32bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 18, V11: -15.5; row 18, V12: -16.5
As published
€32.0 billion
Read
2026-10-14

Why believe this?

Bottom 10%, Taxes on production

€2.2bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns C and D (V1 + V2), summed, signs dropped
Published
16 April 2026
It says
row 20, V1: -0.9; row 20, V2: -1.3
As published
€2.2 billion
Read
2026-10-14

Why believe this?

Top 10–20%, Taxes on production

€20.3bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns S and T (V17 + V18), summed, signs dropped
Published
16 April 2026
It says
row 20, V17: -9.3; row 20, V18: -11
As published
€20.3 billion
Read
2026-10-14

Why believe this?

Bottom 40–50%, Corporate tax

€800mEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns K and L (V9 + V10), summed, signs dropped
Published
16 April 2026
It says
row 22, V9: -0.4; row 22, V10: -0.4
As published
€0.8 billion
Read
2026-10-14

Why believe this?

Top 10%, CSG

€44.7bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns U and V (V19 + V20), summed, signs dropped
Published
16 April 2026
It says
row 23, V19: -15.4; row 23, V20: -29.3
As published
€44.7 billion
Read
2026-10-14

Why believe this?

Bottom 20–30%, CSG

€6.5bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital income.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns G and H (V5 + V6), summed, signs dropped
Published
16 April 2026
It says
row 23, V5: -2.8; row 23, V6: -3.7
As published
€6.5 billion
Read
2026-10-14

Why believe this?

Top 30–40%, Net financial income

€7.5bnEstimated2023

Definition

What it counts
Interest, dividends and other property income households receive, less the interest they pay.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns O and P (V13 + V14), summed, signs dropped
Published
16 April 2026
It says
row 8, V13: 3.4; row 8, V14: 4.1
As published
€7.5 billion
Read
2026-10-14

Why believe this?

Top 20–30%, Rents, actual and imputed

€20.5bnEstimated2023

Definition

What it counts
Rents landlords receive and the rent owner-occupiers are deemed to pay themselves, net of costs.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, columns Q and R (V15 + V16), summed, signs dropped
Published
16 April 2026
It says
row 9, V15: 9.9; row 9, V16: 10.6
As published
€20.5 billion
Read
2026-10-14

Why believe this?

Bottom 10%, Income tax

€2.7bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns C and D (V1 + V2), summed, signs dropped
Published
16 April 2026
It says
row 24, V1: -2.7; row 24, V2: 0
As published
€2.7 billion
Read
2026-10-14

Why believe this?

Top 10–20%, Income tax

€16.1bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns S and T (V17 + V18), summed, signs dropped
Published
16 April 2026
It says
row 24, V17: -6.4; row 24, V18: -9.7
As published
€16.1 billion
Read
2026-10-14

Why believe this?

Top 40–50%, Other taxes on income and wealth

€1.5bnEstimated2023

Definition

What it counts
Residence tax, the wealth tax on property (IFI), CRDS and other taxes on income and wealth.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 25, V11: -0.7; row 25, V12: -0.8
As published
€1.5 billion
Read
2026-10-14

Why believe this?

Bottom 10%, Pension contributions

€3.9bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns C and D (V1 + V2), summed, signs dropped
Published
16 April 2026
It says
row 26, V1: -1.4; row 26, V2: -2.5
As published
€3.9 billion
Read
2026-10-14

Why believe this?

Top 10–20%, Pension contributions

€54.7bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns S and T (V17 + V18), summed, signs dropped
Published
16 April 2026
It says
row 26, V17: -25; row 26, V18: -29.7
As published
€54.7 billion
Read
2026-10-14

Why believe this?

Bottom 40–50%, Other contributions

€14.2bnEstimated2023

Definition

What it counts
Employer and employee contributions to health, disability, work-injury, unemployment and family insurance.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns K and L (V9 + V10), summed, signs dropped
Published
16 April 2026
It says
row 29, V9: -4.1; row 29, V10: -4.8; row 27, V9: -1.2; row 27, V10: -1.3; row 28, V9: -1.3; row 28, V10: -1.5
As published
€14.2 billion
Read
2026-10-14

Why believe this?

Top 40–50%, Subsidies on products

€3.1bnEstimated2023

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed to the households who consume.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 19, V11: 1.5; row 19, V12: 1.6
As published
€3.1 billion
Read
2026-10-14

Why believe this?

Bottom 10%, Subsidies on production

€500mEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns C and D (V1 + V2), summed, signs dropped
Published
16 April 2026
It says
row 21, V1: 0.2; row 21, V2: 0.3
As published
€0.5 billion
Read
2026-10-14

Why believe this?

Top 10–20%, Subsidies on production

€6.1bnEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns S and T (V17 + V18), summed, signs dropped
Published
16 April 2026
It says
row 21, V17: 2.8; row 21, V18: 3.3
As published
€6.1 billion
Read
2026-10-14

Why believe this?

Top 30–40%, Pensions

€44.7bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 31 “Pensions de retraite”, columns O and P (V13 + V14), summed, signs dropped
Published
16 April 2026
It says
row 31, V13: 20.9; row 31, V14: 23.8
As published
€44.7 billion
Read
2026-10-14

Why believe this?

Top 10%, Unemployment benefits

€5.1bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Unemployment benefits × Top 10%, Unemployment benefits ÷ All groups, Unemployment benefits
From
Result
€5.1 billion

Why believe this?

Top 40–50%, Unemployment benefits

€3.5bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 32, V11: 1.6; row 32, V12: 1.9
As published
€3.5 billion
Read
2026-10-14

Why believe this?

Top 10%, Other cash benefits

€13.8bnEstimated2023

Definition

What it counts
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.

Calculation

Computed as
Other cash benefits × Top 10%, Other cash benefits ÷ All groups, Other cash benefits
From
Result
€13.8 billion

Why believe this?

Bottom 30–40%, Other cash benefits

€14.1bnEstimated2023

Definition

What it counts
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns I and J (V7 + V8), summed, signs dropped
Published
16 April 2026
It says
row 33, V7: 1.2; row 33, V8: 1.4; row 34, V7: 1.8; row 34, V8: 1.9; row 35, V7: 2; row 35, V8: 1.6; row 36, V7: 1.3; row 36, V8: 0.9; row 37, V7: 1; row 37, V8: 1
As published
€14.1 billion
Read
2026-10-14

Why believe this?

Top 40–50%, Health care

€21.2bnEstimated2023

Definition

What it counts
Care paid for by public health insurance and hospitals, received in kind.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 40, V11: 10.5; row 40, V12: 10.7
As published
€21.2 billion
Read
2026-10-14

Why believe this?

Top 10%, Education

€11.5bnEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.

Calculation

Computed as
Education × Top 10%, Education ÷ All groups, Education
From
Result
€11.5 billion

Why believe this?

Top 40–50%, Education

€11.5bnEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns M and N (V11 + V12), summed, signs dropped
Published
16 April 2026
It says
row 41, V11: 5.8; row 41, V12: 5.7
As published
€11.5 billion
Read
2026-10-14

Why believe this?

Top 30–40%, Social care and housing aid

€8.2bnEstimated2023

Definition

What it counts
Care for dependent elderly and disabled people, childcare and other social action, housing benefits and the energy cheque, and the running costs of social security, received in kind.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, columns O and P (V13 + V14), summed, signs dropped
Published
16 April 2026
It says
row 42, V13: 3.1; row 42, V14: 3.1; row 44, V13: 0.1; row 44, V14: 0.1; row 45, V13: 0.9; row 45, V14: 0.9
As published
€8.2 billion
Read
2026-10-14

Why believe this?

Top 10%, Culture and leisure

€4.1bnEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.

Calculation

Computed as
Culture and leisure × Top 10%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€4.1 billion

Why believe this?

Bottom 10–20%, Culture and leisure

€5.2bnEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 43 “Culture et loisirs”, columns E and F (V3 + V4), summed, signs dropped
Published
16 April 2026
It says
row 43, V3: 2.6; row 43, V4: 2.6
As published
€5.2 billion
Read
2026-10-14

Why believe this?

Top 30–40%, Collective services

€23.4bnEstimated2023

Definition

What it counts
Defence, police, justice, general administration and other collective spending, spread over people, net of other transfers and of balances with the rest of the world, which are small and negative overall.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 46 “Autres transferts non monétaires”, columns O and P (V13 + V14), summed, signs dropped
Published
16 April 2026
It says
row 46, V13: 11.6; row 46, V14: 11.8
As published
€23.4 billion
Read
2026-10-14

Why believe this?

V2, Individuals, millions, Insee

3.4Estimated2023

Definition

What it counts
Number of individuals, in millions.
Caveat
Insee ranks individuals by the survey-based living standard of their household and cuts them into twenty groups of 5% each; D1 to D9 join two of them, P90–95 is the nineteenth and the top 5% the twentieth. Distributional accounts are Insee's imputation of national accounts to households; they are not a measurement. Insee prints levies as negative amounts; they are shown here as amounts paid.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 59 “Nombre d'individus (en millions)”, column D (V2)
Published
16 April 2026
As published
3
Read
2026-10-14

Why believe this?

Bottom 10%, Subsidies on products

€3.9bnEstimated2023

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed to the households who consume.

Calculation

Computed as
Subsidies on products × Bottom 10%, Subsidies on products ÷ All groups, Subsidies on products
From
Result
€3.9 billion