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 Public money.

16 parts: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Why believe this?

Average economic income above P99.99, 2016

€23,530,000Estimated2016

Definition

What it counts
Average economic income of the tax households above the threshold: fiscal income plus the profits retained by the companies they control.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
Tableau 1, p. 3, “Moy. au-delà”
Published
May 2025
It says
P99.99: 23530000 €
As published
€23,530,000
Read
2026-10-04

Why believe this?

Economic income of P99.999–99.9998, 2016

€17.4bnEstimated2016

Definition

What it counts
Households of the slice times their average economic income: the total above the lower threshold minus the total above the upper one.

Calculation

Computed as
(Tax households above P99.999, 2016 × Average economic income above P99.999, 2016 − Tax households above P99.9998, 2016 × Average economic income above P99.9998, 2016) ÷ 10⁹
From
  • Tax households above P99.999, 2016 378
  • Average economic income above P99.999, 2016 €171,822,000
  • Tax households above P99.9998, 2016 75
  • Average economic income above P99.9998, 2016 €634,504,000
Result
€17.4 billion

Why believe this?

P99.9–100's part of the top 5%'s income, WID

19.3%Estimated2023

Definition

What it counts
The same part in WID's pre-tax income, adults ranked by their own income: an upper bound, since ranking people by another variable can only lower the share the top holds.

Calculation

Computed as
WID pre-tax income share above P99.9 ÷ WID pre-tax income share above P95 × 100
From
  • WID pre-tax income share above P99.9 4.7%
  • WID pre-tax income share above P95 24.4%
Result
19.3%

Why believe this?

WID pre-tax income share above P99

11.8%Estimated2023

Definition

What it counts
Share of pre-tax national income going to the adults above this percentile, adults ranked by their own pre-tax income, income split equally between spouses.

Source

Source
World Inequality Database, WID_data_FR.csv, wid_all_data.zip (last modified 9 September 2026)
Where
variable sptincj992, percentile p99p100, year 2023; extract raw/wid_FR_top_shares.csv
Published
2026
As published
11.8%
Read
2026-10-14

Why believe this?

V6, Extended primary income, Insee

€47bnEstimated2023

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 H (V6)
Published
16 April 2026
As published
€47.0 billion
Read
2026-10-14

Why believe this?

Subsidies on production

€38.1bnEstimated2023

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.)”, column B (Ensemble)
Published
16 April 2026
As published
€38.1 billion
Read
2026-10-14

Why believe this?

All groups, Subsidies on products

€32bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Subsidies on products + Bottom 33–49%, Subsidies on products + Middle, 49–61% from the bottom, Subsidies on products + Top 29–39%, Subsidies on products + Top 20–29%, Subsidies on products + Top 13–20%, Subsidies on products + Top 7.9–13%, Subsidies on products + Top 3.5–7.9%, Subsidies on products + Top 0.9–3.5%, Subsidies on products + Top 0.6–0.9%, Subsidies on products + Top 0.3–0.6%, Subsidies on products + Top 0.2–0.3%, Subsidies on products + Top 0.04–0.2%, Subsidies on products + Top 0.04%, Subsidies on products
From
  • Bottom 33%, Subsidies on products €9.7bn
  • Bottom 33–49%, Subsidies on products €4.7bn
  • Middle, 49–61% from the bottom, Subsidies on products €3.8bn
  • Top 29–39%, Subsidies on products €3.2bn
  • Top 20–29%, Subsidies on products €2.8bn
  • Top 13–20%, Subsidies on products €2.4bn
  • Top 7.9–13%, Subsidies on products €1.9bn
  • Top 3.5–7.9%, Subsidies on products €1.4bn
  • Top 0.9–3.5%, Subsidies on products €1bn
  • Top 0.6–0.9%, Subsidies on products €200m
  • Top 0.3–0.6%, Subsidies on products €200m
  • Top 0.2–0.3%, Subsidies on products €200m
  • Top 0.04–0.2%, Subsidies on products €200m
  • Top 0.04%, Subsidies on products €200m
Result
€32.0 billion

Why believe this?

Top 0.6–0.9%, Subsidies on products

€200mEstimated2023

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed 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%, Subsidies on products × ∫ 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%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 29–39%, Pensions

€45.6bnEstimated2023

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 and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 31, V13: 20.9; row 31, V14: 23.8; row 31, V15: 23.1
As published
€45.6 billion
Read
2026-10-14

Why believe this?

Top 5%, Pensions

€36.4bnEstimated2023

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”, column V (V20)
Published
16 April 2026
As published
€36.4 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Unemployment benefits

€2.8bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 32, V15: 1.8; row 32, V16: 1.6
As published
€2.8 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Health care

€512mEstimated2023

Definition

What it counts
Care paid for by public health insurance and hospitals, received in kind.
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%, Health care × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.5 billion

Why believe this?

Education

€141.6bnObserved2023

Definition

What it counts
Schools and universities.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF09 time=2023 · query this cell
As published
€141,554.8 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?

Top 0.6–0.9%, Education

€344mEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.
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%, Education × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.3 billion

Why believe this?

Bottom 33%, Culture and leisure

€17.3bnEstimated2023

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 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 43, V1: 2.6; row 43, V2: 2.6; row 43, V3: 2.6; row 43, V4: 2.6; row 43, V5: 2.6; row 43, V6: 2.6; row 43, V7: 2.6
As published
€17.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Culture and leisure

€20.7mEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
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%, Culture and leisure × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0080), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.0 billion

Why believe this?

Top 29–39%, Collective services

€23.5bnEstimated2023

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 and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 46, V13: 11.6; row 46, V14: 11.8; row 46, V15: 11.3
As published
€23.5 billion
Read
2026-10-14

Why believe this?

Taxes on production and imports

€446.9bnObserved2023

Definition

What it counts
VAT, excise duties on energy, tobacco and alcohol, and taxes on payroll and on business property, as received by general government.

Source

Source
Eurostat, dataset gov_10a_main (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=D2REC time=2023 · query this cell
As published
€446,907.0 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?

Top 20–29%, Taxes on products

€31.4bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 18, V15: -18.1; row 18, V16: -19.4
As published
€31.4 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Taxes on production

€15.2bnEstimated2023

Definition

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

Calculation

Computed as
Taxes on production × Bottom 33%, Taxes on production ÷ All groups, Taxes on production
From
Result
€15.2 billion

Why believe this?

Top 13–20%, Taxes on production

€13.3bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 20, V16: -8.6; row 20, V17: -9.3; row 20, V18: -11
As published
€13.3 billion
Read
2026-10-14

Why believe this?

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

€3.7bnEstimated2023

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 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%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€3.7 billion

Why believe this?

Top 0.3–0.6%, 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 P99.4036–99.6595 ÷ ∫ 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%, 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?

Income tax

€101.6bnEstimated2023

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 B (Ensemble)
Published
16 April 2026
As published
€101.6 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Corporate tax

€1.2bnEstimated2023

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 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 22, V7: -0.3; row 22, V8: -0.4; row 22, V9: -0.4; row 22, V10: -0.4
As published
€1.2 billion
Read
2026-10-14

Why believe this?

Bottom 33%, CSG

€14.7bnEstimated2023

Definition

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

Calculation

Computed as
CSG × Bottom 33%, CSG ÷ All groups, CSG
From
Result
€14.7 billion

Why believe this?

Top 3.5–7.9%, CSG

€13.7bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, CSG, below P95 + Top 3.5–7.9%, CSG, above P95
From
Result
€13.7 billion

Why believe this?

Top 3.5–7.9%, CSG, below P95

€8.8bnEstimated2023

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 U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 23, V19: -15.4
As published
€8.8 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, 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 P99.8457–99.9602 ÷ ∫ 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%, 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?

CSG on replacement income, 2023

€26.1bnEstimated2023

Definition

What it counts
Yield of the CSG on this base, all recipients.

Source

Source
Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025
Where
Tableau 1, page 47
Published
June 2025
It says
CSG sur les revenus d'activité 104706; de remplacement 26140; du capital 16611 (M€, 2023)
As published
€26,140.0 million
Read
2026-10-14

Why believe this?

Top 7.9–13%, Rents, actual and imputed

€15.1bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 9, V18: 12.9; row 9, V19: 14.9
As published
€15.1 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Rents, actual and imputed

€8.9bnEstimated2023

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 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%, Rents, actual and imputed €21.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€8.9 billion

Why believe this?

Top 0.2–0.3%, 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 P99.6595–99.8457 ÷ ∫ 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%, 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?

Bottom 33%, Income tax

€3bnEstimated2023

Definition

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

Calculation

Computed as
Income tax × Bottom 33%, Income tax ÷ All groups, Income tax
From
Result
€3.0 billion

Why believe this?

Top 0.6–0.9%, 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 P99.0795–99.4036 ÷ ∫ 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%, 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?

Pension contributions

€328.9bnEstimated2023

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”, column B (Ensemble)
Published
16 April 2026
As published
€328.9 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Other contributions

€15.2bnEstimated2023

Definition

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

Calculation

Computed as
Other contributions × Bottom 33%, Other contributions ÷ All groups, Other contributions
From
Result
€15.2 billion

Why believe this?

Rank above which people hold 80% of income

49Estimated2023

Definition

What it counts
The rank in Insee's ranking by living standard above which people hold this share of extended primary income: linear between Insee's twentieths below P95, on the generalized Pareto tail above.

Calculation

Computed as
share of primary income above the rank = 80%, on Insee's curve (b = 1.920, shape = 0.490 above P95)
From
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V1, Extended primary income, Insee €10.4bn
  • V2, Extended primary income, Insee €16.6bn
  • V3, Extended primary income, Insee €25.3bn
  • V4, Extended primary income, Insee €32.4bn
  • V5, Extended primary income, Insee €40.5bn
  • V6, Extended primary income, Insee €47bn
  • V7, Extended primary income, Insee €54.7bn
  • V8, Extended primary income, Insee €63.1bn
  • V9, Extended primary income, Insee €68.3bn
  • V10, Extended primary income, Insee €73.7bn
  • V11, Extended primary income, Insee €80.6bn
  • V12, Extended primary income, Insee €85.9bn
  • V13, Extended primary income, Insee €98.3bn
  • V14, Extended primary income, Insee €103.2bn
  • V15, Extended primary income, Insee €117.7bn
  • V16, Extended primary income, Insee €130.8bn
  • V17, Extended primary income, Insee €146bn
  • V18, Extended primary income, Insee €170.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V20, Extended primary income, Insee €499.9bn
Result
49

Why believe this?

Bottom 33–49%, Health care

€42.6bnEstimated2023

Definition

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

Calculation

Computed as
Health care × Bottom 33–49%, Health care ÷ All groups, Health care
From
Result
€42.6 billion

Why believe this?

Bottom 33–49%, levies paid

€125.3bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33–49%, Taxes on products + Bottom 33–49%, Taxes on production + Bottom 33–49%, Corporate tax + Bottom 33–49%, CSG on earnings and benefits + Bottom 33–49%, CSG on capital income + Bottom 33–49%, Income tax + Bottom 33–49%, Other taxes on income and wealth + Bottom 33–49%, Pension contributions + Bottom 33–49%, Other contributions
From
  • Bottom 33–49%, Taxes on products €41.9bn
  • Bottom 33–49%, Taxes on production €14.5bn
  • Bottom 33–49%, Corporate tax €990m
  • Bottom 33–49%, CSG on earnings and benefits €15.2bn
  • Bottom 33–49%, CSG on capital income €1.4bn
  • Bottom 33–49%, Income tax €1.3bn
  • Bottom 33–49%, Other taxes on income and wealth €1.8bn
  • Bottom 33–49%, Pension contributions €30.9bn
  • Bottom 33–49%, Other contributions €17.3bn
Result
€125.3 billion

Why believe this?

Bottom 33–49%, Corporate tax

€990mEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.
Caveat
Insee attributes the whole amount to residents; the part falling outside France is taken out of every group in proportion.

Calculation

Computed as
Bottom 33–49%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Bottom 33–49%, Corporate tax €1.2bn
  • Share of French companies' equity held outside France 20%
Result
€1.0 billion

Why believe this?

Bottom 33–49%, CSG on capital income

€1.4bnEstimated2023

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €808m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €1.2bn, 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 × Bottom 33–49%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €16.9bn
  • Bottom 33–49%, share of the CSG on capital income 8.1%
Result
€1.4 billion

Why believe this?

Middle, 49–61% from the bottom, Profits kept in companies

€2.7bnEstimated2023

Definition

What it counts
The part of companies' profits that is not paid out, attributed to the households that own them.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 10 “Profits des entreprises non distribués aux ménages (B)”, 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 10, V10: 0.6; row 10, V11: 1; row 10, V12: 1.3; row 10, V13: 1.2
As published
€2.7 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, share of the CSG on capital income

8.2%Estimated2023

Definition

What it counts
The group's part of the CSG on capital income: of the CSG on investment income, its share of net financial income; of the CSG on property income, its share of rents, actual and imputed (an allocation scenario).
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 income from investments, 2023 × Middle, 49–61% from the bottom, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2023 × Middle, 49–61% from the bottom, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2023 + CSG on income from property, 2023) × 100
From
  • CSG on income from investments, 2023 €9.4bn
  • CSG on income from property, 2023 €7.2bn
  • Middle, 49–61% from the bottom, Net financial income €7.3bn
  • All groups, Net financial income €133.9bn
  • Middle, 49–61% from the bottom, Rents, actual and imputed €19.8bn
  • All groups, Rents, actual and imputed €166.8bn
Result
8.2%

Why believe this?

Top 29–39%, transfers received

€148.4bnEstimated2023

Definition

What it counts
Every transfer attributed to the group, subsidies included.

Calculation

Computed as
Top 29–39%, Subsidies on products + Top 29–39%, Subsidies on production + Top 29–39%, Pensions + Top 29–39%, Unemployment benefits + Top 29–39%, Other cash benefits + Top 29–39%, Health care + Top 29–39%, Education + Top 29–39%, Social care and housing aid + Top 29–39%, Culture and leisure + Top 29–39%, Collective services
From
Result
€148.4 billion

Why believe this?

Top 29–39%, CSG on earnings and benefits

€15.1bnEstimated2023

Definition

What it counts
The CSG on earnings, pensions and other replacement income, and on gaming: the CSG less its part on capital income.

Calculation

Computed as
Top 29–39%, CSG − Top 29–39%, CSG on capital income
From
Result
€15.1 billion

Why believe this?

Living standard at D8, constant 2024 euros

€38,170Estimated2023

Definition

What it counts
Disposable income per consumption unit a year at the threshold, in constant 2024 euros: what one person living alone has to spend; metropolitan France, survey on tax and social incomes.
Caveat
Insee's distributional accounts rank people by a survey-based living standard close to, but not the same as, this one.

Source

Source
Insee, Distribution des niveaux de vie, données annuelles de 1996 à 2024
Where
Sheet “Données”, row 12 “8e décile (D8)”, column AF (2023), en euros 2024 constants; raw/reve-niv-vie-decile-individu.xlsx
Published
2026
As published
€38,170
Read
2026-10-14

Why believe this?

Top 20–29%, Pension contributions

€31.1bnEstimated2023

Definition

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

Calculation

Computed as
Pension contributions × Top 20–29%, Pension contributions ÷ All groups, Pension contributions
From
Result
€31.1 billion

Why believe this?

Top 13–20%, Subsidies on products

€3.3bnEstimated2023

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 × Top 13–20%, Subsidies on products ÷ All groups, Subsidies on products
From
Result
€3.3 billion

Why believe this?

Living standard at P86.6, constant 2024 euros

€44,615Estimated2023

Definition

What it counts
The living standard at this rank, interpolated linearly between Insee's two published thresholds around it.

Calculation

Computed as
Living standard at D8, constant 2024 euros + (Living standard at D9, constant 2024 euros − Living standard at D8, constant 2024 euros) × (86.6235 − 80) ÷ 10
From
  • Living standard at D8, constant 2024 euros €38,170
  • Living standard at D9, constant 2024 euros €47,900
Result
€44,615

Why believe this?

Top 7.9–13%, people

3.8 millionEstimated2023

Definition

What it counts
Individuals of all ages, as Insee counts them in its distributional accounts.

Calculation

Computed as
(Everyone, Individuals, millions, Insee × (upper percentile − lower percentile) ÷ 100) × 1,000,000
From
  • Everyone, Individuals, millions, Insee 68.4
  • Rank above which people hold 40% of income 86.6
  • Rank above which people hold 30% of income 92.1
Result
3,769,871

Why believe this?

Top 7.9–13%, Corporate tax

€4.7bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax × Top 7.9–13%, Corporate tax ÷ All groups, Corporate tax
From
Result
€4.7 billion

Why believe this?

V20, 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 V (V20)
Published
16 April 2026
As published
3
Read
2026-10-14

Why believe this?

V19, Profits des entreprises non distribués aux ménages (B), Insee

€10.5bnEstimated2023

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 10 “Profits des entreprises non distribués aux ménages (B)”, column U (V19)
Published
16 April 2026
As published
€10.5 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Education

€5bnEstimated2023

Definition

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

Calculation

Computed as
Education × Top 3.5–7.9%, Education ÷ All groups, Education
From
Result
€5.0 billion

Why believe this?

Middle, 49–61% from the bottom, Subsidies on production

€4.1bnEstimated2023

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 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 21, V10: 1.4; row 21, V11: 1.6; row 21, V12: 1.7; row 21, V13: 1.9
As published
€4.1 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Subsidies on production

€365mEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, 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%, Subsidies on production × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0474), level on the tail (b = 1.920, shape = 0.490), e = 0.76: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Subsidies on production, Insee €4.1bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Subsidies on production, Insee €7.7bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.4 billion

Why believe this?

Top 0.2–0.3%, Pensions

€1.7bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions 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%, Pensions × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0461), level on the tail (b = 1.920, shape = 0.490), e = 0.23: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Pensions, Insee €30.2bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Pensions, Insee €36.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€1.7 billion

Why believe this?

Top 3.5–7.9%, Unemployment benefits

€2.5bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Top 3.5–7.9%, Unemployment benefits, below P95 + Top 3.5–7.9%, Unemployment benefits, above P95
From
  • Top 3.5–7.9%, Unemployment benefits, below P95 €1.7bn
  • Top 3.5–7.9%, Unemployment benefits, above P95 €791m
Result
€2.5 billion

Why believe this?

Top 3.5–7.9%, Unemployment benefits, below P95

€1.7bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 32, V19: 2.9
As published
€1.7 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Other cash benefits, above P95

€2.1bnEstimated2023

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.
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 cash benefits × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2559), level on the tail (b = 1.920, shape = 0.490), e = 0.33: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Autres revenus de remplacement (IJ, ATMP), Insee €3.8bn
  • V19, Famille, Insee €400m
  • V19, Exclusion sociale, Insee €200m
  • V19, Invalidité, Insee €800m
  • V19, Remboursements des contrats collectifs de complémentaires santé, Insee €1.2bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Autres revenus de remplacement (IJ, ATMP), Insee €6.1bn
  • V20, Famille, Insee €300m
  • V20, Exclusion sociale, Insee €200m
  • V20, Invalidité, Insee €600m
  • V20, Remboursements des contrats collectifs de complémentaires santé, Insee €1.2bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.1 billion

Why believe this?

V19, Exclusion sociale, Insee

€200mEstimated2023

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 35 “Exclusion sociale”, column U (V19)
Published
16 April 2026
As published
€0.2 billion
Read
2026-10-14

Why believe this?

Top 13–20%, Other cash benefits

€8.1bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 33, V16: 2.6; row 33, V17: 2.8; row 33, V18: 3.2; row 34, V16: 0.8; row 34, V17: 0.6; row 34, V18: 0.4; row 35, V16: 0.4; row 35, V17: 0.4; row 35, V18: 0.4; row 36, V16: 1.2; row 36, V17: 0.9; row 36, V18: 1.1; row 37, V16: 1.1; row 37, V17: 1.1; row 37, V18: 1.1
As published
€8.1 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Social care and housing aid

€61.7bnEstimated2023

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 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 42, V1: 4.9; row 42, V2: 6.5; row 42, V3: 7; row 42, V4: 8.8; row 42, V5: 5.7; row 42, V6: 4.7; row 42, V7: 5.3; row 44, V1: 4.4; row 44, V2: 3.2; row 44, V3: 2.6; row 44, V4: 1.9; row 44, V5: 1.1; row 44, V6: 0.6; row 44, V7: 0.5; row 45, V1: 0.8; row 45, V2: 0.9; row 45, V3: 1; row 45, V4: 1.1; row 45, V5: 1; row 45, V6: 1; row 45, V7: 1
As published
€61.7 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Collective services

€395mEstimated2023

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.
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%, Collective services × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0344), level on the tail (b = 1.920, shape = 0.490), e = -0.08: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Collective services, Insee €12.3bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Collective services, Insee €11.5bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.4 billion

Why believe this?

Top 3.5–7.9%, levies paid

€125.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Taxes on products + Top 3.5–7.9%, Taxes on production + Top 3.5–7.9%, Corporate tax + Top 3.5–7.9%, CSG on earnings and benefits + Top 3.5–7.9%, CSG on capital income + Top 3.5–7.9%, Income tax + Top 3.5–7.9%, Other taxes on income and wealth + Top 3.5–7.9%, Pension contributions + Top 3.5–7.9%, Other contributions
From
  • Top 3.5–7.9%, Taxes on products €16.2bn
  • Top 3.5–7.9%, Taxes on production €11.3bn
  • Top 3.5–7.9%, Corporate tax €6.7bn
  • Top 3.5–7.9%, CSG on earnings and benefits €13.4bn
  • Top 3.5–7.9%, CSG on capital income €1.9bn
  • Top 3.5–7.9%, Income tax €20bn
  • Top 3.5–7.9%, Other taxes on income and wealth €3.6bn
  • Top 3.5–7.9%, Pension contributions €30.1bn
  • Top 3.5–7.9%, Other contributions €22.6bn
Result
€125.9 billion

Why believe this?

Top 3.5–7.9%, Corporate tax

€8.3bnEstimated2023

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 €4.4bn
Result
€8.3 billion

Why believe this?

Top 3.5–7.9%, Corporate tax, below P95

€3.8bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 22, V19: -6.7
As published
€3.8 billion
Read
2026-10-14

Why believe this?

Contribution rate, top 0.1%

2.4%Estimated2016

Definition

What it counts
Social contributions of the richest 0.1% of tax households as a share of their economic income, 2016: IPP's rates by g-percentile weighted by the income of each slice.

Calculation

Computed as
Σ (economic income of a slice × its part in P99.9–100 × its rate) ÷ Σ (economic income × part), over P99.9–99.99, P99.99–99.999, P99.999–99.9998, P99.9998–100
From
  • Economic income of P99.9–99.99, 2016 €39bn
  • Economic income of P99.99–99.999, 2016 €24bn
  • Economic income of P99.999–99.9998, 2016 €17.4bn
  • Economic income of P99.9998–100, 2016 €47.6bn
  • Contribution rate, P99.9–99.99, 2016 5%
  • Contribution rate, P99.99–99.999, 2016 3%
  • Contribution rate, P99.999–99.9998, 2016 1%
  • Contribution rate, P99.9998–100, 2016 0.5%
Result
2.4%

Why believe this?

Top 0.04–0.2%, Corporate tax

€6.8bnEstimated2023

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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.1185), level on the tail (b = 1.920, shape = 0.490), e = 1.59: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Direct tax rate, P99–99.9, 2016 42%
  • Personal tax rate, P99–99.9, 2016 23%
  • Contribution rate, P99–99.9, 2016 14%
  • Direct tax rate, top 0.1% 34.5%
  • Personal tax rate, top 0.1% 9.8%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€6.8 billion

Why believe this?

Top 3.5–7.9%, CSG, above P95

€6.2bnEstimated2023

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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2129), level on the tail (b = 1.920, shape = 0.490), e = 0.66: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Personal tax rate, P99–99.9, 2016 23%
  • Personal tax rate, top 0.1% 9.8%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€6.2 billion

Why believe this?

Bottom 33–49%, 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 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 23, V7: -4.3; row 23, V8: -4.9; row 23, V9: -5.3; row 23, V10: -5.8
As published
€16.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, CSG on capital income

€1.9bnEstimated2023

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €2.4bn, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €2.1bn, 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 3.5–7.9%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €16.9bn
  • Top 3.5–7.9%, share of the CSG on capital income 11.3%
Result
€1.9 billion

Why believe this?

Top 3.5–7.9%, Net financial income

€19.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Net financial income, below P95 + Top 3.5–7.9%, Net financial income, above P95
From
  • Top 3.5–7.9%, Net financial income, below P95 €8.9bn
  • Top 3.5–7.9%, Net financial income, above P95 €10.4bn
Result
€19.3 billion

Why believe this?

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

€8.9bnEstimated2023

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.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 8, V19: 15.6
As published
€8.9 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Rents, actual and imputed

€19.8bnEstimated2023

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 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 9, V10: 7.1; row 9, V11: 7.6; row 9, V12: 8.4; row 9, V13: 8.7
As published
€19.8 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Income tax

€5.1bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 24, V13: -1.9; row 24, V14: -2.6; row 24, V15: -3.8
As published
€5.1 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Other taxes on income and wealth

€2.5bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 25, V18: -1.9; row 25, V19: -2.9
As published
€2.5 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Pension contributions

€36.7bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 26, V13: -17.5; row 26, V14: -18.1; row 26, V15: -20.6
As published
€36.7 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Taxes on products

€18.7bnEstimated2023

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.

Calculation

Computed as
Top 3.5–7.9%, Taxes on products, below P95 + Top 3.5–7.9%, Taxes on products, above P95
From
  • Top 3.5–7.9%, Taxes on products, below P95 €11.4bn
  • Top 3.5–7.9%, Taxes on products, above P95 €7.3bn
Result
€18.7 billion

Why believe this?

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

€11.4bnEstimated2023

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.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 18, V19: -19.9
As published
€11.4 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Corporate tax

€1.2bnEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0202), 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
€1.2 billion

Why believe this?

Top 20–29%, CSG

€15.7bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 23, V15: -8.9; row 23, V16: -9.8
As published
€15.7 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Net financial income

€7.3bnEstimated2023

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 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 8, V10: 2.1; row 8, V11: 2.6; row 8, V12: 3.3; row 8, V13: 3.4
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Rents, actual and imputed

€12.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Rents, actual and imputed, below P95 + Top 3.5–7.9%, Rents, actual and imputed, above P95
From
  • Top 3.5–7.9%, Rents, actual and imputed, below P95 €8.5bn
  • Top 3.5–7.9%, Rents, actual and imputed, above P95 €3.6bn
Result
€12.1 billion

Why believe this?

Top 3.5–7.9%, Rents, actual and imputed, below P95

€8.5bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 9, V19: 14.9
As published
€8.5 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Income tax

€3.3bnEstimated2023

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 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 24, V10: -0.7; row 24, V11: -1.1; row 24, V12: -1.5; row 24, V13: -1.9
As published
€3.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Income tax

€9.8bnEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.1987), level on the tail (b = 1.920, shape = 0.490), e = 1.37: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Income tax, Insee €15.9bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Income tax, Insee €49.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€9.8 billion

Why believe this?

Top 3.5–7.9%, Pension contributions

€28.4bnEstimated2023

Definition

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

Calculation

Computed as
Pension contributions × Top 3.5–7.9%, Pension contributions ÷ All groups, Pension contributions
From
Result
€28.4 billion

Why believe this?

Middle, 49–61% from the bottom, Pension contributions

€35.8bnEstimated2023

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 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 26, V10: -12.9; row 26, V11: -13.8; row 26, V12: -14.6; row 26, V13: -17.5
As published
€35.8 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Pension contributions

€1.7bnEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0303), level on the tail (b = 1.920, shape = 0.490), e = 0.57: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Pension contributions, Insee €35.7bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Pension contributions, Insee €57.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€1.7 billion

Why believe this?

V19, Autres cotisations sociales (maladie, invalidité, ATMP)1, Insee

€18.2bnEstimated2023

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 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, column U (V19)
Published
16 April 2026
As published
€18.2 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Other contributions

€25.1bnEstimated2023

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”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 29, V18: -14.3; row 29, V19: -18.2; row 27, V18: -3.2; row 27, V19: -3.7; row 28, V18: -3.2; row 28, V19: -4.1
As published
€25.1 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Other contributions

€21.2bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4710), 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
€21.2 billion

Why believe this?

Top 0.9–3.5%, net financial income, monthly equivalent per resident, 2023 data

€1,220Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.

Calculation

Computed as
Top 0.9–3.5%, Net financial income × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12
From
Result
€1,220

Why believe this?

Top 0.9–3.5%, transfers received

€47.7bnEstimated2023

Definition

What it counts
Every transfer attributed to the group, subsidies included.

Calculation

Computed as
Top 0.9–3.5%, Subsidies on products + Top 0.9–3.5%, Subsidies on production + Top 0.9–3.5%, Pensions + Top 0.9–3.5%, Unemployment benefits + Top 0.9–3.5%, Other cash benefits + Top 0.9–3.5%, Health care + Top 0.9–3.5%, Education + Top 0.9–3.5%, Social care and housing aid + Top 0.9–3.5%, Culture and leisure + Top 0.9–3.5%, Collective services
From
  • Top 0.9–3.5%, Subsidies on products €1.6bn
  • Top 0.9–3.5%, Subsidies on production €4.9bn
  • Top 0.9–3.5%, Pensions €17.3bn
  • Top 0.9–3.5%, Unemployment benefits €1.2bn
  • Top 0.9–3.5%, Other cash benefits €3.9bn
  • Top 0.9–3.5%, Health care €4.9bn
  • Top 0.9–3.5%, Education €3bn
  • Top 0.9–3.5%, Social care and housing aid €1.3bn
  • Top 0.9–3.5%, Culture and leisure €1.1bn
  • Top 0.9–3.5%, Collective services €8.4bn
Result
€47.7 billion

Why believe this?

Top 0.9–3.5%, Subsidies on products

€1.3bnEstimated2023

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 × Top 0.9–3.5%, Subsidies on products ÷ All groups, Subsidies on products
From
  • Subsidies on products €44.2bn
  • Top 0.9–3.5%, Subsidies on products €919m
  • All groups, Subsidies on products €32bn
Result
€1.3 billion

Why believe this?

Bottom 33–49%, Subsidies on products

€4.7bnEstimated2023

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 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 19, V7: 1.6; row 19, V8: 1.5; row 19, V9: 1.5; row 19, V10: 1.5
As published
€4.7 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Subsidies on production

€4bnEstimated2023

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 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 21, V1: 0.2; row 21, V2: 0.3; row 21, V3: 0.5; row 21, V4: 0.6; row 21, V5: 0.8; row 21, V6: 0.9; row 21, V7: 1.1
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Other cash benefits

€11.9bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 33, V13: 2; row 33, V14: 2.1; row 33, V15: 2.4; row 34, V13: 1; row 34, V14: 0.9; row 34, V15: 0.8; row 35, V13: 0.6; row 35, V14: 0.6; row 35, V15: 0.5; row 36, V13: 1.2; row 36, V14: 1.2; row 36, V15: 1; row 37, V13: 1.1; row 37, V14: 1.1; row 37, V15: 1.1
As published
€11.9 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Other cash benefits

€430mEstimated2023

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
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 cash benefits × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.4 billion

Why believe this?

Bottom 33–49%, Health care

€35.8bnEstimated2023

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 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 40, V7: 13.8; row 40, V8: 13.6; row 40, V9: 9.8; row 40, V10: 9.7
As published
€35.8 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Education

€19.7bnEstimated2023

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 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 41, V7: 6.3; row 41, V8: 6.6; row 41, V9: 6; row 41, V10: 6.3
As published
€19.7 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Social care and housing aid

€11.4bnEstimated2023

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 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 42, V10: 3.6; row 42, V11: 3.7; row 42, V12: 3.4; row 42, V13: 3.1; row 44, V10: 0.2; row 44, V11: 0.2; row 44, V12: 0.2; row 44, V13: 0.1; row 45, V10: 0.9; row 45, V11: 0.9; row 45, V12: 0.9; row 45, V13: 0.9
As published
€11.4 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Social care and housing aid

€175mEstimated2023

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.
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%, Social care and housing aid × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Social care and housing aid €2.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.2 billion

Why believe this?

Top 3.5–7.9%, Culture and leisure, above P95

€769mEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
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%, Culture and leisure × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2957), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.8 billion

Why believe this?

Top 0.04–0.2%, Culture and leisure

€59.6mEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
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%, Culture and leisure × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0229), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.1 billion

Why believe this?

Top 0.9–3.5%, received a month per person

€2,220Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €2,220, Central. The same computation under this alternative assumption; see the note under the chart.
  • €2,220, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €2,200, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €2,230, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €2,220, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Top 0.9–3.5%, transfers received × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12
From
Result
€2,220

Why believe this?

Top 0.9–3.5%, Social care and housing aid

€1.3bnEstimated2023

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.

Calculation

Computed as
Social care and housing aid × Top 0.9–3.5%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €107.7bn
  • Top 0.9–3.5%, Social care and housing aid €1.4bn
  • All groups, Social care and housing aid €116.3bn
Result
€1.3 billion

Why believe this?

Top 0.9–3.5%, share of the CSG on capital income

13.3%Estimated2023

Definition

What it counts
The group's part of the CSG on capital income: of the CSG on investment income, its share of net financial income; of the CSG on property income, its share of rents, actual and imputed (an allocation scenario).
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 income from investments, 2023 × Top 0.9–3.5%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2023 × Top 0.9–3.5%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2023 + CSG on income from property, 2023) × 100
From
  • CSG on income from investments, 2023 €9.4bn
  • CSG on income from property, 2023 €7.2bn
  • Top 0.9–3.5%, Net financial income €26bn
  • All groups, Net financial income €133.9bn
  • Top 0.9–3.5%, Rents, actual and imputed €8.9bn
  • All groups, Rents, actual and imputed €166.8bn
Result
13.3%

Why believe this?

Top 0.9–3.5%, CSG on earnings and benefits

€11.3bnEstimated2023

Definition

What it counts
The CSG on earnings, pensions and other replacement income, and on gaming: the CSG less its part on capital income.

Calculation

Computed as
Top 0.9–3.5%, CSG − Top 0.9–3.5%, CSG on capital income
From
Result
€11.3 billion

Why believe this?

Top 0.6–0.9%, Education

€387mEstimated2023

Definition

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

Calculation

Computed as
Education × Top 0.6–0.9%, Education ÷ All groups, Education
From
Result
€0.4 billion

Why believe this?

Top 0.6–0.9%, Subsidies on products

€249mEstimated2023

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 × Top 0.6–0.9%, Subsidies on products ÷ All groups, Subsidies on products
From
  • Subsidies on products €44.2bn
  • Top 0.6–0.9%, Subsidies on products €180m
  • All groups, Subsidies on products €32bn
Result
€0.2 billion

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 (= 0.4189), level on the tail (b = 1.920, shape = 0.479), 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 0.6–0.9%, Taxes on production

€1.9bnEstimated2023

Definition

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

Calculation

Computed as
Taxes on production × Top 0.6–0.9%, Taxes on production ÷ All groups, Taxes on production
From
Result
€1.9 billion

Why believe this?

Top 0.04–0.2%, Taxes on production

€1.8bnEstimated2023

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 (= 0.0828), level on the tail (b = 1.920, shape = 0.479), 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
€1.8 billion

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 3.5–7.9%, Corporate tax, below P95

€3.8bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 22, V19: -6.7
As published
€3.8 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, CSG

€2.5bnEstimated2023

Definition

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

Calculation

Computed as
CSG × Top 0.6–0.9%, CSG ÷ All groups, CSG
From
Result
€2.5 billion

Why believe this?

Bottom 33–49%, 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 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 23, V7: -4.3; row 23, V8: -4.9; row 23, V9: -5.3; row 23, V10: -5.8
As published
€16.3 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, CSG

€2.5bnEstimated2023

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 (= 0.0837), level on the tail (b = 1.920, shape = 0.479), 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
€2.5 billion

Why believe this?

Top 13–20%, Net financial income

€10.8bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 8, V16: 5.6; row 8, V17: 7.4; row 8, V18: 9.6
As published
€10.8 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 (= 0.0838), level on the tail (b = 1.920, shape = 0.479), 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 0.6–0.9%, Income tax

€4.2bnEstimated2023

Definition

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

Calculation

Computed as
Income tax × Top 0.6–0.9%, Income tax ÷ All groups, Income tax
From
Result
€4.2 billion

Why believe this?

Top 29–39%, Income tax

€5.1bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 24, V13: -1.9; row 24, V14: -2.6; row 24, V15: -3.8
As published
€5.1 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Other taxes on income and wealth

€2.5bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 25, V18: -1.9; row 25, V19: -2.9
As published
€2.5 billion
Read
2026-10-14

Why believe this?

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

€734mEstimated2023

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 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), 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 29–39%, Pension contributions

€36.7bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 26, V13: -17.5; row 26, V14: -18.1; row 26, V15: -20.6
As published
€36.7 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Other contributions

€3.2bnEstimated2023

Definition

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

Calculation

Computed as
Other contributions × Top 0.6–0.9%, Other contributions ÷ All groups, Other contributions
From
Result
€3.2 billion

Why believe this?

Top 0.6–0.9%, Corporate tax

€944mEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.
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 0.6–0.9%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.6–0.9%, Corporate tax €1.2bn
  • Share of French companies' equity held outside France 20%
Result
€0.9 billion

Why believe this?

Top 0.6–0.9%, share of the CSG on capital income

2.7%Estimated2023

Definition

What it counts
The group's part of the CSG on capital income: of the CSG on investment income, its share of net financial income; of the CSG on property income, its share of rents, actual and imputed (an allocation scenario).
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 income from investments, 2023 × Top 0.6–0.9%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2023 × Top 0.6–0.9%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2023 + CSG on income from property, 2023) × 100
From
  • CSG on income from investments, 2023 €9.4bn
  • CSG on income from property, 2023 €7.2bn
  • Top 0.6–0.9%, Net financial income €5.2bn
  • All groups, Net financial income €133.9bn
  • Top 0.6–0.9%, Rents, actual and imputed €1.8bn
  • All groups, Rents, actual and imputed €166.8bn
Result
2.7%

Why believe this?

Top 0.3–0.6%, people

175,047Estimated2023

Definition

What it counts
Individuals of all ages, as Insee counts them in its distributional accounts.

Calculation

Computed as
(Everyone, Individuals, millions, Insee × (upper percentile − lower percentile) ÷ 100) × 1,000,000
From
  • Everyone, Individuals, millions, Insee 68.4
  • Rank above which people hold 8% of income 99.4
  • Rank above which people hold 6% of income 99.7
Result
175,047

Why believe this?

Top 0.3–0.6%, Subsidies on production

€816mEstimated2023

Definition

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

Calculation

Computed as
Subsidies on production × Top 0.3–0.6%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53bn
  • Top 0.3–0.6%, Subsidies on production €588m
  • All groups, Subsidies on production €38.2bn
Result
€0.8 billion

Why believe this?

Top 0.3–0.6%, transfers received

€5.3bnEstimated2023

Definition

What it counts
Every transfer attributed to the group, subsidies included.

Calculation

Computed as
Top 0.3–0.6%, Subsidies on products + Top 0.3–0.6%, Subsidies on production + Top 0.3–0.6%, Pensions + Top 0.3–0.6%, Unemployment benefits + Top 0.3–0.6%, Other cash benefits + Top 0.3–0.6%, Health care + Top 0.3–0.6%, Education + Top 0.3–0.6%, Social care and housing aid + Top 0.3–0.6%, Culture and leisure + Top 0.3–0.6%, Collective services
From
  • Top 0.3–0.6%, Subsidies on products €276m
  • Top 0.3–0.6%, Subsidies on production €890m
  • Top 0.3–0.6%, Pensions €1.7bn
  • Top 0.3–0.6%, Unemployment benefits €120m
  • Top 0.3–0.6%, Other cash benefits €400m
  • Top 0.3–0.6%, Health care €482m
  • Top 0.3–0.6%, Education €300m
  • Top 0.3–0.6%, Social care and housing aid €128m
  • Top 0.3–0.6%, Culture and leisure €106m
  • Top 0.3–0.6%, Collective services €818m
Result
€5.3 billion

Why believe this?

Top 0.3–0.6%, 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.

Calculation

Computed as
Taxes on products × Top 0.3–0.6%, Taxes on products ÷ All groups, Taxes on products
From
Result
€2.8 billion

Why believe this?

Top 0.3–0.6%, Corporate tax

€3.9bnEstimated2023

Definition

What it counts
Corporate income tax, attributed to the households who own the companies.
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 0.3–0.6%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.3–0.6%, Corporate tax €4.9bn
  • Share of French companies' equity held outside France 20%
Result
€3.9 billion

Why believe this?

Top 0.3–0.6%, Other taxes on income and wealth

€755mEstimated2023

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 0.3–0.6%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €24.7bn
  • Top 0.3–0.6%, Other taxes on income and wealth €736m
  • All groups, Other taxes on income and wealth €24.1bn
Result
€0.8 billion

Why believe this?

Top 0.3–0.6%, Corporate tax

€1.5bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax × Top 0.3–0.6%, Corporate tax ÷ All groups, Corporate tax
From
Result
€1.5 billion

Why believe this?

Top 0.3–0.6%, CSG on earnings and benefits

€2bnEstimated2023

Definition

What it counts
The CSG on earnings, pensions and other replacement income, and on gaming: the CSG less its part on capital income.

Calculation

Computed as
Top 0.3–0.6%, CSG − Top 0.3–0.6%, CSG on capital income
From
Result
€2.0 billion

Why believe this?

Top 0.2–0.3%, Subsidies on products

€181mEstimated2023

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 × Top 0.2–0.3%, Subsidies on products ÷ All groups, Subsidies on products
From
  • Subsidies on products €44.2bn
  • Top 0.2–0.3%, Subsidies on products €131m
  • All groups, Subsidies on products €32bn
Result
€0.2 billion

Why believe this?

Top 0.2–0.3%, Education

€218mEstimated2023

Definition

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

Calculation

Computed as
Education × Top 0.2–0.3%, Education ÷ All groups, Education
From
Result
€0.2 billion

Why believe this?

Top 0.2–0.3%, Social care and housing aid

€93.1mEstimated2023

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.

Calculation

Computed as
Social care and housing aid × Top 0.2–0.3%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €107.7bn
  • Top 0.2–0.3%, Social care and housing aid €101m
  • All groups, Social care and housing aid €116.3bn
Result
€0.1 billion

Why believe this?

Top 0.04–0.2%, people

78,339Estimated2023

Definition

What it counts
Individuals of all ages, as Insee counts them in its distributional accounts.

Calculation

Computed as
(Everyone, Individuals, millions, Insee × (upper percentile − lower percentile) ÷ 100) × 1,000,000
From
  • Everyone, Individuals, millions, Insee 68.4
  • Rank above which people hold 4% of income 99.8
  • Rank above which people hold 2% of income 100
Result
78,339

Why believe this?

Top 0.04–0.2%, Profits kept in companies

€5bnEstimated2023

Definition

What it counts
The part of companies' profits that is not paid out, attributed to the households that own them.
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%, Profits kept in companies × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0553), 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%, Profits kept in companies €90.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Profits des entreprises non distribués aux ménages (B), Insee €10.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Profits des entreprises non distribués aux ménages (B), Insee €90.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€5.0 billion

Why believe this?

Top 0.04–0.2%, received a month per person

€3,260Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.

Calculation

Computed as
Top 0.04–0.2%, transfers received × 10⁹ ÷ Top 0.04–0.2%, people ÷ 12
From
  • Top 0.04–0.2%, transfers received €3.1bn
  • Top 0.04–0.2%, people 78,339
Result
€3,260

Why believe this?

Top 7.9–13%, Subsidies on products

€1.9bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 19, V18: 1.8; row 19, V19: 1.7
As published
€1.9 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Subsidies on products

€200mEstimated2023

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed 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%, Subsidies on products × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 29–39%, Subsidies on production

€4bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 21, V13: 1.9; row 21, V14: 2; row 21, V15: 2.3
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Pensions, above P95

€10.8bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions 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%, Pensions × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2957), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€10.8 billion

Why believe this?

Top 0.9–3.5%, Unemployment benefits

€1.3bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.
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%, Unemployment benefits × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5202), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.3 billion

Why believe this?

Bottom 33%, Other cash benefits

€62.8bnEstimated2023

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.

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 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 33, V1: 0.2; row 33, V2: 0.4; row 33, V3: 0.6; row 33, V4: 0.7; row 33, V5: 0.9; row 33, V6: 1; row 33, V7: 1.2; row 34, V1: 3.2; row 34, V2: 4; row 34, V3: 3.2; row 34, V4: 3; row 34, V5: 2.7; row 34, V6: 2.5; row 34, V7: 1.8; row 35, V1: 5.6; row 35, V2: 4.4; row 35, V3: 4.1; row 35, V4: 4.3; row 35, V5: 2.7; row 35, V6: 1.9; row 35, V7: 2; row 36, V1: 0.5; row 36, V2: 1.7; row 36, V3: 2.1; row 36, V4: 1.5; row 36, V5: 1.3; row 36, V6: 1.3; row 36, V7: 1.3; row 37, V1: 0.4; row 37, V2: 0.4; row 37, V3: 0.8; row 37, V4: 0.8; row 37, V5: 0.9; row 37, V6: 0.9; row 37, V7: 1
As published
€62.8 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Other cash benefits

€66.8mEstimated2023

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
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 cash benefits × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0080), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

All groups, Health care

€209.4bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Health care + Bottom 33–49%, Health care + Middle, 49–61% from the bottom, Health care + Top 29–39%, Health care + Top 20–29%, Health care + Top 13–20%, Health care + Top 7.9–13%, Health care + Top 3.5–7.9%, Health care + Top 0.9–3.5%, Health care + Top 0.6–0.9%, Health care + Top 0.3–0.6%, Health care + Top 0.2–0.3%, Health care + Top 0.04–0.2%, Health care + Top 0.04%, Health care
From
Result
€209.4 billion

Why believe this?

Top 7.9–13%, Health care

€9.8bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 40, V18: 9.4; row 40, V19: 8
As published
€9.8 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Health care

€294mEstimated2023

Definition

What it counts
Care paid for by public health insurance and hospitals, received in kind.
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%, Health care × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0372), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.3 billion

Why believe this?

Top 7.9–13%, Education

€5.6bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 41, V18: 5; row 41, V19: 5.1
As published
€5.6 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Education

€197mEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.
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%, Education × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0372), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 13–20%, Social care and housing aid

€4.3bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 42, V16: 2.1; row 42, V17: 2.1; row 42, V18: 2; row 44, V16: 0.1; row 44, V17: 0.1; row 44, V18: 0.1; row 45, V16: 0.9; row 45, V17: 0.9; row 45, V18: 1
As published
€4.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Collective services, above P95

€3.4bnEstimated2023

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.
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%, Collective services × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2957), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€3.4 billion

Why believe this?

Top 0.04–0.2%, Health care

€216mEstimated2023

Definition

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

Calculation

Computed as
Health care × Top 0.04–0.2%, Health care ÷ All groups, Health care
From
Result
€0.2 billion

Why believe this?

Top 0.04–0.2%, Corporate tax

€5.2bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax × Top 0.04–0.2%, Corporate tax ÷ All groups, Corporate tax
From
Result
€5.2 billion

Why believe this?

Top 7.9–13%, CSG

€15bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 23, V18: -12.5; row 23, V19: -15.4
As published
€15.0 billion
Read
2026-10-14

Why believe this?

Top 0.04%, CSG

€3.9bnEstimated2023

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 (= 0.1341), level on the tail (b = 1.920, shape = 0.642), 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 0.6
Result
€3.9 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 €19.1bn
  • Top 0.9–3.5%, Net financial income €23.9bn
  • Top 0.6–0.9%, Net financial income €4.7bn
  • Top 0.3–0.6%, Net financial income €4.8bn
  • Top 0.2–0.3%, Net financial income €5bn
  • Top 0.04–0.2%, Net financial income €5.5bn
  • Top 0.04%, Net financial income €8.4bn
Result
€133.9 billion

Why believe this?

Middle, 49–61% from the bottom, Net financial income

€7.3bnEstimated2023

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 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 8, V10: 2.1; row 8, V11: 2.6; row 8, V12: 3.3; row 8, V13: 3.4
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Net financial income

€4.7bnEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0751), level on the tail (b = 1.920, shape = 0.642), 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 0.6
Result
€4.7 billion

Why believe this?

Top 3.5–7.9%, Rents, actual and imputed

€12bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Rents, actual and imputed, below P95 + Top 3.5–7.9%, Rents, actual and imputed, above P95
From
  • Top 3.5–7.9%, Rents, actual and imputed, below P95 €8.5bn
  • Top 3.5–7.9%, Rents, actual and imputed, above P95 €3.5bn
Result
€12.0 billion

Why believe this?

Top 3.5–7.9%, Rents, actual and imputed, below P95

€8.5bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 9, V19: 14.9
As published
€8.5 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Income tax

€2.9bnEstimated2023

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 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 24, V1: -2.7; row 24, V2: 0; row 24, V3: 0; row 24, V4: -0.1; row 24, V5: 0; row 24, V6: 0; row 24, V7: -0.2
As published
€2.9 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, 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.

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 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 25, V7: -0.5; row 25, V8: -0.5; row 25, V9: -0.6; row 25, V10: -0.6
As published
€1.7 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Pension contributions

€34.5bnEstimated2023

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 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 26, V1: -1.4; row 26, V2: -2.5; row 26, V3: -4.2; row 26, V4: -5.6; row 26, V5: -6.9; row 26, V6: -7.8; row 26, V7: -9.3
As published
€34.5 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Other contributions

€23.2bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 29, V15: -8.4; row 29, V16: -9.8; row 27, V15: -2.2; row 27, V16: -2.5; row 28, V15: -2.2; row 28, V16: -2.5
As published
€23.2 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Other contributions

€3.6bnEstimated2023

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 (= 0.0799), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€3.6 billion

Why believe this?

Top 0.04–0.2%, levies paid

€23.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 0.04–0.2%, Taxes on products + Top 0.04–0.2%, Taxes on production + Top 0.04–0.2%, Corporate tax + Top 0.04–0.2%, CSG on earnings and benefits + Top 0.04–0.2%, CSG on capital income + Top 0.04–0.2%, Income tax + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04–0.2%, Pension contributions + Top 0.04–0.2%, Other contributions
From
  • Top 0.04–0.2%, Taxes on products €2.7bn
  • Top 0.04–0.2%, Taxes on production €1.9bn
  • Top 0.04–0.2%, Corporate tax €3.9bn
  • Top 0.04–0.2%, CSG on earnings and benefits €2bn
  • Top 0.04–0.2%, CSG on capital income €450m
  • Top 0.04–0.2%, Income tax €4.2bn
  • Top 0.04–0.2%, Other taxes on income and wealth €752m
  • Top 0.04–0.2%, Pension contributions €4.1bn
  • Top 0.04–0.2%, Other contributions €3.2bn
Result
€23.1 billion

Why believe this?

Top 0.04–0.2%, 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 0.04–0.2%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €16.9bn
  • Top 0.04–0.2%, share of the CSG on capital income 2.7%
Result
€0.4 billion

Why believe this?

Top 0.04%, Pensions

€269mEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 0.04%, Pensions ÷ All groups, Pensions
From
Result
€0.3 billion

Why believe this?

Outside France, levies paid

€200.4bnEstimated2023

Definition

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

Calculation

Computed as
Outside France, Taxes on products + Outside France, Corporate tax + Lenders outside France + International cooperation from the EU + Capital transfers from the EU (recovery plan)
From
  • Outside France, Taxes on products €14bn
  • Outside France, Corporate tax €15.9bn
  • Lenders outside France €158.2bn
  • International cooperation from the EU €3bn
  • Capital transfers from the EU (recovery plan) €9.2bn
Result
€200.4 billion

Why believe this?

Share of net borrowing from other lenders in France

0.4%Estimated2023

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 in France, end 2023 − Public debt held in France, end 2022) − (Public debt held by the central bank, end 2023 − Public debt held by the central bank, end 2022)) ÷ (Public debt, all holders, end 2023 − Public debt, all holders, end 2022) × 100
From
Result
0.4%

Why believe this?

Banque de France

€11.3bnEstimated2023

Definition

What it counts
The part of debt interest paid to the Banque de France.

Calculation

Computed as
Debt interest × Share of public debt held by the Banque de France ÷ 100
From
  • Debt interest €51.7bn
  • Share of public debt held by the Banque de France 21.9%
Result
€11.3 billion

Why believe this?

Share of public debt held by the Banque de France

21.9%Estimated2023

Definition

What it counts
A holder's average holdings of public debt over the year, as a share of all holders'.
Caveat
Interest split by the average of the holdings at the start and end of the year: Eurostat does not publish interest paid by government by holder. Holders of older, low-coupon bonds receive less than their share of the stock. The Banque de France bought most of its holdings in 2015 to 2022 at low coupons; the Eurosystem stopped reinvesting maturing bonds of its asset purchase programme (APP) in July 2023 and of its pandemic programme (PEPP) at the end of 2024 (ECB), so its share of the stock falls.

Calculation

Computed as
(Public debt held by the central bank, end 2022 + Public debt held by the central bank, end 2023) ÷ (Public debt, all holders, end 2022 + Public debt, all holders, end 2023) × 100
From
  • Public debt held by the central bank, end 2022 €667.7bn
  • Public debt held by the central bank, end 2023 €660.9bn
  • Public debt, all holders, end 2022 €2,956bn
  • Public debt, all holders, end 2023 €3,103bn
Result
21.9%

Why believe this?

Repaid to the Banque de France

€7bnEstimated2023

Definition

What it counts
Public debt this holder let mature or sold, net, over the year: the State repaid it with new borrowing.

Calculation

Computed as
Borrowing × −Share of net borrowing from the Banque de France ÷ 100
From
Result
€7.0 billion

Why believe this?

Unclassified spending

€878mEstimated2023

Definition

What it counts
The gap between Eurostat's total spending and its later breakdown by purpose.

Calculation

Computed as
Debt interest and unclassified − Lenders outside France − Banque de France − Lenders in France
From
Result
€0.9 billion

Why believe this?

Top 29–39%, subsidies through companies

€10.1bnEstimated2023

Definition

What it counts
Subsidies paid to companies whose benefit Insee attributes to the group.

Calculation

Computed as
Top 29–39%, Subsidies on products + Top 29–39%, Subsidies on production
From
  • Top 29–39%, Subsidies on products €4.5bn
  • Top 29–39%, Subsidies on production €5.6bn
Result
€10.1 billion

Why believe this?

Top 0.3–0.6%, subsidies through companies

€1.2bnEstimated2023

Definition

What it counts
Subsidies paid to companies whose benefit Insee attributes to the group.

Calculation

Computed as
Top 0.3–0.6%, Subsidies on products + Top 0.3–0.6%, Subsidies on production
From
  • Top 0.3–0.6%, Subsidies on products €276m
  • Top 0.3–0.6%, Subsidies on production €890m
Result
€1.2 billion

Why believe this?

Top 29–39% → Social contributions, 2023

€50.3bnEstimated2023

Definition

What it counts
The sum of the levies or transfers of one kind that the detailed diagram shows one by one.

Calculation

Computed as
Top 29–39%, Pension contributions + Top 29–39%, Other contributions
From
  • Top 29–39%, Pension contributions €31.3bn
  • Top 29–39%, Other contributions €19bn
Result
€50.3 billion

Why believe this?

Top 13–20% → Taxes on income and wealth, 2023

€26.2bnEstimated2023

Definition

What it counts
The sum of the levies or transfers of one kind that the detailed diagram shows one by one.

Calculation

Computed as
Top 13–20%, CSG on earnings and benefits + Top 13–20%, Income tax + Top 13–20%, Other taxes on income and wealth
From
  • Top 13–20%, CSG on earnings and benefits €14.1bn
  • Top 13–20%, Income tax €10bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
Result
€26.2 billion

Why believe this?

Transfers in kind → Top 29–39%, 2023

€48.7bnEstimated2023

Definition

What it counts
The sum of the levies or transfers of one kind that the detailed diagram shows one by one.

Calculation

Computed as
Top 29–39%, Health care + Top 29–39%, Education + Top 29–39%, Social care and housing aid + Top 29–39%, Culture and leisure
From
Result
€48.7 billion

Why believe this?

Transfers in kind → Top 0.3–0.6%, 2023

€1bnEstimated2023

Definition

What it counts
The sum of the levies or transfers of one kind that the detailed diagram shows one by one.

Calculation

Computed as
Top 0.3–0.6%, Health care + Top 0.3–0.6%, Education + Top 0.3–0.6%, Social care and housing aid + Top 0.3–0.6%, Culture and leisure
From
  • Top 0.3–0.6%, Health care €482m
  • Top 0.3–0.6%, Education €300m
  • Top 0.3–0.6%, Social care and housing aid €128m
  • Top 0.3–0.6%, Culture and leisure €106m
Result
€1.0 billion

Why believe this?

Cash benefits → Top 0.04%, 2023

€350mEstimated2023

Definition

What it counts
The sum of the levies or transfers of one kind that the detailed diagram shows one by one.

Calculation

Computed as
Top 0.04%, Pensions + Top 0.04%, Unemployment benefits + Top 0.04%, Other cash benefits
From
Result
€0.4 billion