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?

WID pre-tax income share above P95

24.4%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 p95p100, year 2023; extract raw/wid_FR_top_shares.csv
Published
2026
As published
24.4%
Read
2026-10-14

Why believe this?

V13, Extended primary income, Insee

€98.3bnEstimated2023

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 O (V13)
Published
16 April 2026
As published
€98.3 billion
Read
2026-10-14

Why believe this?

Environmental protection

€28.9bnObserved2023

Definition

What it counts
Waste, water and pollution management.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF05 time=2023 · query this cell
As published
€28,935.8 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?

EU contribution (VAT and GNI own resources)

€23.9bnObserved2023

Definition

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

Source

Source
Eurostat, dataset gov_10a_main (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=D76PAY time=2023 · query this cell
As published
€23,876.0 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?

Bottom 33%, Subsidies on production

€5.6bnEstimated2023

Definition

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

Calculation

Computed as
Subsidies on production × Bottom 33%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53bn
  • Bottom 33%, Subsidies on production €4bn
  • All groups, Subsidies on production €38.2bn
Result
€5.6 billion

Why believe this?

Top 3.5–7.9%, Pensions

€28.1bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Top 3.5–7.9%, Pensions, below P95 + Top 3.5–7.9%, Pensions, above P95
From
  • Top 3.5–7.9%, Pensions, below P95 €17.3bn
  • Top 3.5–7.9%, Pensions, above P95 €10.8bn
Result
€28.1 billion

Why believe this?

Top 0.04–0.2%, Pensions

€834mEstimated2023

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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0229), 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%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.8 billion

Why believe this?

Bottom 33%, Unemployment benefits

€18.3bnEstimated2023

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 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 32, V1: 2.5; row 32, V2: 3.3; row 32, V3: 2.9; row 32, V4: 2.8; row 32, V5: 2.9; row 32, V6: 2.2; row 32, V7: 2.5
As published
€18.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Unemployment benefits

€19.9mEstimated2023

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 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%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.0 billion

Why believe this?

Top 0.9–3.5%, Other cash benefits

€4.4bnEstimated2023

Definition

What it counts
Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat
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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5202), 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%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.4 billion

Why believe this?

Top 3.5–7.9%, Social care and housing aid, below P95

€1.6bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 42, V19: 1.7; row 44, V19: 0.1; row 45, V19: 1
As published
€1.6 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Culture and leisure

€4.3bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 43, V15: 2.6; row 43, V16: 2.6
As published
€4.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Collective services

€10.4bnEstimated2023

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.

Calculation

Computed as
Top 3.5–7.9%, Collective services, below P95 + Top 3.5–7.9%, Collective services, above P95
From
  • Top 3.5–7.9%, Collective services, below P95 €7bn
  • Top 3.5–7.9%, Collective services, above P95 €3.4bn
Result
€10.4 billion

Why believe this?

Top 5%, Collective services

€11.5bnEstimated2023

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”, column V (V20)
Published
16 April 2026
As published
€11.5 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Collective services

€263mEstimated2023

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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0229), 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%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.3 billion

Why believe this?

Taxes on products

€318.8bnEstimated2023

Definition

What it counts
VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Taxes on production and imports × Taxes on products ÷ Insee items in ESA D2, taxes on production and imports
From
Result
€318.8 billion

Why believe this?

Bottom 33%, Taxes on products

€73.4bnEstimated2023

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 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 18, V1: -8.2; row 18, V2: -11.1; row 18, V3: -10; row 18, V4: -11.1; row 18, V5: -11.6; row 18, V6: -12.7; row 18, V7: -13.2
As published
€73.4 billion
Read
2026-10-14

Why believe this?

All groups, Taxes on products

€318.6bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on products + Bottom 33–49%, Taxes on products + Middle, 49–61% from the bottom, Taxes on products + Top 29–39%, Taxes on products + Top 20–29%, Taxes on products + Top 13–20%, Taxes on products + Top 7.9–13%, Taxes on products + Top 3.5–7.9%, Taxes on products + Top 0.9–3.5%, Taxes on products + Top 0.6–0.9%, Taxes on products + Top 0.3–0.6%, Taxes on products + Top 0.2–0.3%, Taxes on products + Top 0.04–0.2%, Taxes on products + Top 0.04%, Taxes on products
From
  • Bottom 33%, Taxes on products €73.4bn
  • Bottom 33–49%, Taxes on products €43.8bn
  • Middle, 49–61% from the bottom, Taxes on products €39.5bn
  • Top 29–39%, Taxes on products €34.8bn
  • Top 20–29%, Taxes on products €31.4bn
  • Top 13–20%, Taxes on products €27.8bn
  • Top 7.9–13%, Taxes on products €23.2bn
  • Top 3.5–7.9%, Taxes on products €17bn
  • Top 0.9–3.5%, Taxes on products €13.9bn
  • Top 0.6–0.9%, Taxes on products €2.8bn
  • Top 0.3–0.6%, Taxes on products €2.8bn
  • Top 0.2–0.3%, Taxes on products €2.8bn
  • Top 0.04–0.2%, Taxes on products €2.8bn
  • Top 0.04%, Taxes on products €2.8bn
Result
€318.6 billion

Why believe this?

Top 0.04%, Taxes on products

€2.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Bottom 33–49%, Taxes on production

€14.5bnEstimated2023

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 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 20, V7: -3.9; row 20, V8: -4.3; row 20, V9: -4.8; row 20, V10: -5.1
As published
€14.5 billion
Read
2026-10-14

Why believe this?

Top 13–20%, Corporate tax

€2.9bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 22, V16: -1.7; row 22, V17: -2; row 22, V18: -2.6
As published
€2.9 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Corporate tax

€4.8bnEstimated2023

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 P99.4036–99.6595 ÷ ∫ 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%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.8 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?

Other taxes on income and wealth

€24.7bnEstimated2023

Definition

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

Calculation

Computed as
Taxes on income and wealth × Other taxes on income and wealth ÷ Insee items in ESA D5, taxes on income and wealth
From
Result
€24.7 billion

Why believe this?

All groups, Other taxes on income and wealth

€24.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other taxes on income and wealth + Bottom 33–49%, Other taxes on income and wealth + Middle, 49–61% from the bottom, Other taxes on income and wealth + Top 29–39%, Other taxes on income and wealth + Top 20–29%, Other taxes on income and wealth + Top 13–20%, Other taxes on income and wealth + Top 7.9–13%, Other taxes on income and wealth + Top 3.5–7.9%, Other taxes on income and wealth + Top 0.9–3.5%, Other taxes on income and wealth + Top 0.6–0.9%, Other taxes on income and wealth + Top 0.3–0.6%, Other taxes on income and wealth + Top 0.2–0.3%, Other taxes on income and wealth + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04%, Other taxes on income and wealth
From
  • Bottom 33%, Other taxes on income and wealth €1.8bn
  • Bottom 33–49%, Other taxes on income and wealth €1.7bn
  • Middle, 49–61% from the bottom, Other taxes on income and wealth €1.8bn
  • Top 29–39%, Other taxes on income and wealth €1.8bn
  • Top 20–29%, Other taxes on income and wealth €1.9bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • Top 7.9–13%, Other taxes on income and wealth €2.5bn
  • Top 3.5–7.9%, Other taxes on income and wealth €3.1bn
  • Top 0.9–3.5%, Other taxes on income and wealth €3.7bn
  • Top 0.6–0.9%, Other taxes on income and wealth €733m
  • Top 0.3–0.6%, Other taxes on income and wealth €733m
  • Top 0.2–0.3%, Other taxes on income and wealth €733m
  • Top 0.04–0.2%, Other taxes on income and wealth €733m
  • Top 0.04%, Other taxes on income and wealth €733m
Result
€24.1 billion

Why believe this?

Other contributions

€214bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, column B (Ensemble), summed, signs dropped
Published
16 April 2026
It says
row 29, Ensemble: -142.8; row 27, Ensemble: -33.2; row 28, Ensemble: -38
As published
€214.0 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Other contributions, above P95

€7.5bnEstimated2023

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 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%, Other contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€7.5 billion

Why believe this?

Living standard at D4, constant 2024 euros

€23,490Estimated2023

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 8 “4e décile (D4)”, column AF (2023), en euros 2024 constants; raw/reve-niv-vie-decile-individu.xlsx
Published
2026
As published
€23,490
Read
2026-10-14

Why believe this?

Bottom 33–49%, profits kept in companies, monthly equivalent per resident, 2023 data

€20Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €20, Central. The same computation under this alternative assumption; see the note under the chart.
  • €20, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €20, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €20, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €20, 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
Bottom 33–49%, Profits kept in companies × 10⁹ ÷ Bottom 33–49%, people ÷ 12
From
Result
€20

Why believe this?

Middle, 49–61% from the bottom, Pensions

€49.7bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Middle, 49–61% from the bottom, Pensions ÷ All groups, Pensions
From
Result
€49.7 billion

Why believe this?

Middle, 49–61% from the bottom, paid a month per person

€1,220Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €1,220, Central. The same computation under this alternative assumption; see the note under the chart.
  • €1,220, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €1,220, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,220, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €1,220, 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
Middle, 49–61% from the bottom, levies paid × 10⁹ ÷ Middle, 49–61% from the bottom, people ÷ 12
From
  • Middle, 49–61% from the bottom, levies paid €123.8bn
  • Middle, 49–61% from the bottom, people 8.5 million
Result
€1,220

Why believe this?

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

€37.8bnEstimated2023

Definition

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

Calculation

Computed as
Middle, 49–61% from the bottom, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Middle, 49–61% from the bottom, Taxes on products €39.6bn
  • Share of consumption by visitors 4.4%
Result
€37.8 billion

Why believe this?

Top 29–39%, Education

€12.2bnEstimated2023

Definition

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

Calculation

Computed as
Education × Top 29–39%, Education ÷ All groups, Education
From
Result
€12.2 billion

Why believe this?

Top 20–29%, net financial income, monthly equivalent per resident, 2023 data

€130Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €130, Central. The same computation under this alternative assumption; see the note under the chart.
  • €130, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €130, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €130, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €130, 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 20–29%, Net financial income × 10⁹ ÷ Top 20–29%, people ÷ 12
From
Result
€130

Why believe this?

Top 20–29%, received a month per person

€1,740Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €1,740, Central. The same computation under this alternative assumption; see the note under the chart.
  • €1,740, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €1,740, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,740, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €1,740, 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 20–29%, transfers received × 10⁹ ÷ Top 20–29%, people ÷ 12
From
Result
€1,740

Why believe this?

Top 20–29%, Social care and housing aid

€5bnEstimated2023

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 20–29%, Social care and housing aid ÷ All groups, Social care and housing aid
From
Result
€5.0 billion

Why believe this?

Top 13–20%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€290Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €290, Central. The same computation under this alternative assumption; see the note under the chart.
  • €290, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €290, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €290, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €290, 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 13–20%, Rents, actual and imputed × 10⁹ ÷ Top 13–20%, people ÷ 12
From
Result
€290

Why believe this?

Top 13–20%, Taxes on products

€27.8bnEstimated2023

Definition

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

Calculation

Computed as
Taxes on products × Top 13–20%, Taxes on products ÷ All groups, Taxes on products
From
Result
€27.8 billion

Why believe this?

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

€2.1bnEstimated2023

Definition

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

Calculation

Computed as
Other taxes on income and wealth × Top 13–20%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €24.7bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • All groups, Other taxes on income and wealth €24.1bn
Result
€2.1 billion

Why believe this?

Top 7.9–13%, Profits kept in companies

€7.3bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 10, V18: 4.1; row 10, V19: 10.5
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Collective services

€18.6bnEstimated2023

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.

Calculation

Computed as
Collective services × Top 7.9–13%, Collective services ÷ All groups, Collective services
From
Result
€18.6 billion

Why believe this?

V19, 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 U (V19)
Published
16 April 2026
As published
3
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, transfers received

€72.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Subsidies on products + Top 3.5–7.9%, Subsidies on production + Top 3.5–7.9%, Pensions + Top 3.5–7.9%, Unemployment benefits + Top 3.5–7.9%, Other cash benefits + Top 3.5–7.9%, Health care + Top 3.5–7.9%, Education + Top 3.5–7.9%, Social care and housing aid + Top 3.5–7.9%, Culture and leisure + Top 3.5–7.9%, Collective services
From
  • Top 3.5–7.9%, Subsidies on products €1.9bn
  • Top 3.5–7.9%, Subsidies on production €5bn
  • Top 3.5–7.9%, Pensions €26.1bn
  • Top 3.5–7.9%, Unemployment benefits €2.2bn
  • Top 3.5–7.9%, Other cash benefits €5.7bn
  • Top 3.5–7.9%, Health care €8.3bn
  • Top 3.5–7.9%, Education €5bn
  • Top 3.5–7.9%, Social care and housing aid €2.2bn
  • Top 3.5–7.9%, Culture and leisure €1.8bn
  • Top 3.5–7.9%, Collective services €14.5bn
Result
€72.8 billion

Why believe this?

Top 0.9–3.5%, Subsidies on production

€3.5bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4580), 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
€3.5 billion

Why believe this?

Top 0.6–0.9%, Subsidies on production

€631mEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0820), 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
€0.6 billion

Why believe this?

Top 20–29%, Pensions

€40bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 31, V15: 23.1; row 31, V16: 24.7
As published
€40.0 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Unemployment benefits

€3.8bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 32, V13: 2; row 32, V14: 1.8; row 32, V15: 1.8
As published
€3.8 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Unemployment benefits

€113mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0453), level on the tail (b = 1.920, shape = 0.490), e = -0.18: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Unemployment benefits, Insee €2.9bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Unemployment benefits, Insee €2.5bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.1 billion

Why believe this?

V20, Autres revenus de remplacement (IJ, ATMP), Insee

€6.1bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 33 “Autres revenus de remplacement (IJ, ATMP)”, column V (V20)
Published
16 April 2026
As published
€6.1 billion
Read
2026-10-14

Why believe this?

All groups, Education

€128.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Education + Bottom 33–49%, Education + Middle, 49–61% from the bottom, Education + Top 29–39%, Education + Top 20–29%, Education + Top 13–20%, Education + Top 7.9–13%, Education + Top 3.5–7.9%, Education + Top 0.9–3.5%, Education + Top 0.6–0.9%, Education + Top 0.3–0.6%, Education + Top 0.2–0.3%, Education + Top 0.04–0.2%, Education + Top 0.04%, Education
From
Result
€128.1 billion

Why believe this?

Top 3.5–7.9%, Culture and leisure

€2.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Culture and leisure, below P95 + Top 3.5–7.9%, Culture and leisure, above P95
From
  • Top 3.5–7.9%, Culture and leisure, below P95 €1.5bn
  • Top 3.5–7.9%, Culture and leisure, above P95 €769m
Result
€2.3 billion

Why believe this?

Top 20–29%, Collective services

€19.2bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 46, V15: 11.3; row 46, V16: 11.7
As published
€19.2 billion
Read
2026-10-14

Why believe this?

All groups, Taxes on products

€318.6bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on products + Bottom 33–49%, Taxes on products + Middle, 49–61% from the bottom, Taxes on products + Top 29–39%, Taxes on products + Top 20–29%, Taxes on products + Top 13–20%, Taxes on products + Top 7.9–13%, Taxes on products + Top 3.5–7.9%, Taxes on products + Top 0.9–3.5%, Taxes on products + Top 0.6–0.9%, Taxes on products + Top 0.3–0.6%, Taxes on products + Top 0.2–0.3%, Taxes on products + Top 0.04–0.2%, Taxes on products + Top 0.04%, Taxes on products
From
  • Bottom 33%, Taxes on products €73.4bn
  • Bottom 33–49%, Taxes on products €43.8bn
  • Middle, 49–61% from the bottom, Taxes on products €39.5bn
  • Top 29–39%, Taxes on products €34.8bn
  • Top 20–29%, Taxes on products €31.4bn
  • Top 13–20%, Taxes on products €27.8bn
  • Top 7.9–13%, Taxes on products €23.2bn
  • Top 3.5–7.9%, Taxes on products €17bn
  • Top 0.9–3.5%, Taxes on products €13.9bn
  • Top 0.6–0.9%, Taxes on products €2.8bn
  • Top 0.3–0.6%, Taxes on products €2.8bn
  • Top 0.2–0.3%, Taxes on products €2.8bn
  • Top 0.04–0.2%, Taxes on products €2.8bn
  • Top 0.04%, Taxes on products €2.8bn
Result
€318.6 billion

Why believe this?

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

€39.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.9–3.5%, Taxes on products

€13.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4167), level on the tail (b = 1.920, shape = 0.490), e = 1.00: 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%, 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 3.5–7.9%, Taxes on production

€11.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Taxes on production, below P95 + Top 3.5–7.9%, Taxes on production, above P95
From
  • Top 3.5–7.9%, Taxes on production, below P95 €7.6bn
  • Top 3.5–7.9%, Taxes on production, above P95 €3.7bn
Result
€11.3 billion

Why believe this?

Top 0.04–0.2%, Taxes on production

€1.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on production × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: 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%, 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?

Contribution rate, P99.999–99.9998, 2016

1%Estimated2016

Definition

What it counts
Social contributions as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
Figure 1b, p. 6, read from the chart (±1 point)
Published
May 2025
It says
Taux d'imposition global par g-percentile, revenu économique
As published
1.0%
Read
2026-10-14

Why believe this?

Top 29–39%, Corporate tax

€1.6bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.3–0.6%, CSG

€2.2bnEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0744), 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
€2.2 billion

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 3.5–7.9%, Income tax, below P95

€9.1bnEstimated2023

Definition

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

Source

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

Why believe this?

All groups, Other taxes on income and wealth

€24.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other taxes on income and wealth + Bottom 33–49%, Other taxes on income and wealth + Middle, 49–61% from the bottom, Other taxes on income and wealth + Top 29–39%, Other taxes on income and wealth + Top 20–29%, Other taxes on income and wealth + Top 13–20%, Other taxes on income and wealth + Top 7.9–13%, Other taxes on income and wealth + Top 3.5–7.9%, Other taxes on income and wealth + Top 0.9–3.5%, Other taxes on income and wealth + Top 0.6–0.9%, Other taxes on income and wealth + Top 0.3–0.6%, Other taxes on income and wealth + Top 0.2–0.3%, Other taxes on income and wealth + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04%, Other taxes on income and wealth
From
  • Bottom 33%, Other taxes on income and wealth €1.8bn
  • Bottom 33–49%, Other taxes on income and wealth €1.7bn
  • Middle, 49–61% from the bottom, Other taxes on income and wealth €1.8bn
  • Top 29–39%, Other taxes on income and wealth €1.8bn
  • Top 20–29%, Other taxes on income and wealth €1.9bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • Top 7.9–13%, Other taxes on income and wealth €2.5bn
  • Top 3.5–7.9%, Other taxes on income and wealth €3.5bn
  • Top 0.9–3.5%, Other taxes on income and wealth €4.1bn
  • Top 0.6–0.9%, Other taxes on income and wealth €709m
  • Top 0.3–0.6%, Other taxes on income and wealth €655m
  • Top 0.2–0.3%, Other taxes on income and wealth €587m
  • Top 0.04–0.2%, Other taxes on income and wealth €497m
  • Top 0.04%, Other taxes on income and wealth €331m
Result
€24.1 billion

Why believe this?

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

€587mEstimated2023

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 (= 0.0668), 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%, Other taxes on income and wealth €8.8bn
  • 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
€0.6 billion

Why believe this?

Top 3.5–7.9%, Pension contributions, below P95

€20.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 29–39%, Taxes on products

€34.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 18, V13: -16.7; row 18, V14: -17.5; row 18, V15: -18.1
As published
€34.8 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Taxes on products

€2.4bnEstimated2023

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.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0730), level on the tail (b = 1.920, shape = 0.490), e = 0.62: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Taxes on products, Insee €19.9bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Taxes on products, Insee €33.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.4 billion

Why believe this?

Top 3.5–7.9%, Taxes on production

€12.4bnEstimated2023

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 3.5–7.9%, Taxes on production ÷ All groups, Taxes on production
From
Result
€12.4 billion

Why believe this?

Top 7.9–13%, Taxes on production

€13.1bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 20, V18: -11; row 20, V19: -13.2
As published
€13.1 billion
Read
2026-10-14

Why believe this?

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

€1.7bnEstimated2023

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 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 22, V10: -0.4; row 22, V11: -0.6; row 22, V12: -0.8; row 22, V13: -0.8
As published
€1.7 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Corporate tax

€44.7bnEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.7796), 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
€44.7 billion

Why believe this?

Top 3.5–7.9%, CSG

€14.9bnEstimated2023

Definition

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

Calculation

Computed as
CSG × Top 3.5–7.9%, CSG ÷ All groups, CSG
From
Result
€14.9 billion

Why believe this?

Top 0.9–3.5%, Net financial income

€26bnEstimated2023

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 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%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€26.0 billion

Why believe this?

Top 29–39%, Rents, actual and imputed

€18.8bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 9, V13: 8.7; row 9, V14: 9.6; row 9, V15: 9.9
As published
€18.8 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Income tax

€14.9bnEstimated2023

Definition

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

Calculation

Computed as
Income tax × Top 3.5–7.9%, Income tax ÷ All groups, Income tax
From
Result
€14.9 billion

Why believe this?

Top 0.9–3.5%, Income tax

€15.9bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.3229), 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
€15.9 billion

Why believe this?

Top 0.6–0.9%, Income tax

€3.8bnEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0763), 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
€3.8 billion

Why believe this?

Top 0.9–3.5%, Pension contributions

€27.6bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4820), 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
€27.6 billion

Why believe this?

Top 0.6–0.9%, Pension contributions

€4.5bnEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0790), 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
€4.5 billion

Why believe this?

Top 3.5–7.9%, Other contributions

€20.9bnEstimated2023

Definition

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

Calculation

Computed as
Other contributions × Top 3.5–7.9%, Other contributions ÷ All groups, Other contributions
From
Result
€20.9 billion

Why believe this?

Top 3.5–7.9%, CSG on earnings and benefits

€12bnEstimated2023

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 3.5–7.9%, CSG − Top 3.5–7.9%, CSG on capital income
From
Result
€12.0 billion

Why believe this?

Top 0.9–3.5%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€380Estimated2023

Definition

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

Calculation

Computed as
Top 0.9–3.5%, Rents, actual and imputed × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12
From
Result
€380

Why believe this?

Top 0.9–3.5%, people

1.8 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 20% of income 96.5
  • Rank above which people hold 10% of income 99.1
Result
1,779,100

Why believe this?

Top 0.9–3.5%, Unemployment benefits

€1.2bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Unemployment benefits × Top 0.9–3.5%, Unemployment benefits ÷ All groups, Unemployment benefits
From
Result
€1.2 billion

Why believe this?

Top 0.9–3.5%, Other cash benefits

€3.9bnEstimated2023

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.

Calculation

Computed as
Other cash benefits × Top 0.9–3.5%, Other cash benefits ÷ All groups, Other cash benefits
From
Result
€3.9 billion

Why believe this?

Top 0.9–3.5%, Culture and leisure

€1.1bnEstimated2023

Definition

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

Calculation

Computed as
Culture and leisure × Top 0.9–3.5%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€1.1 billion

Why believe this?

Top 13–20%, Subsidies on products

€2.4bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 19, V16: 1.7; row 19, V17: 1.7; row 19, V18: 1.8
As published
€2.4 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Subsidies on products, above P95

€391mEstimated2023

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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1630), 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%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.4 billion

Why believe this?

Top 20–29%, 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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 21, V15: 2.3; row 21, V16: 2.5
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Subsidies on production

€615mEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.6 billion

Why believe this?

Top 0.04%, Pensions

€290mEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0080), 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%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.3 billion

Why believe this?

Top 0.04–0.2%, Unemployment benefits

€57.3mEstimated2023

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 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%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.1 billion

Why believe this?

Top 3.5–7.9%, Other cash benefits

€6.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Other cash benefits, below P95 + Top 3.5–7.9%, Other cash benefits, above P95
From
  • Top 3.5–7.9%, Other cash benefits, below P95 €3.7bn
  • Top 3.5–7.9%, Other cash benefits, above P95 €2.5bn
Result
€6.2 billion

Why believe this?

Top 13–20%, Health care

€12.6bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 40, V16: 7.8; row 40, V17: 9.1; row 40, V18: 9.4
As published
€12.6 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Health care, above P95

€2.3bnEstimated2023

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 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%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€2.3 billion

Why believe this?

All groups, Education

€128.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Education + Bottom 33–49%, Education + Middle, 49–61% from the bottom, Education + Top 29–39%, Education + Top 20–29%, Education + Top 13–20%, Education + Top 7.9–13%, Education + Top 3.5–7.9%, Education + Top 0.9–3.5%, Education + Top 0.6–0.9%, Education + Top 0.3–0.6%, Education + Top 0.2–0.3%, Education + Top 0.04–0.2%, Education + Top 0.04%, Education
From
Result
€128.1 billion

Why believe this?

Top 13–20%, Education

€7.3bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 41, V16: 5.2; row 41, V17: 5.4; row 41, V18: 5
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Education, above P95

€1.6bnEstimated2023

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 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%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€1.6 billion

Why believe this?

Top 0.9–3.5%, Social care and housing aid

€1.4bnEstimated2023

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.
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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5202), 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
€1.4 billion

Why believe this?

Top 7.9–13%, Social care and housing aid

€3.3bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 42, V18: 2; row 42, V19: 1.7; row 44, V18: 0.1; row 44, V19: 0.1; row 45, V18: 1; row 45, V19: 1
As published
€3.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Collective services

€91.5mEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0080), 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%, Collective services €11.5bn
  • 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%, Corporate tax

€14.1bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax × Top 0.9–3.5%, Corporate tax ÷ All groups, Corporate tax
From
Result
€14.1 billion

Why believe this?

Top 0.9–3.5%, people

1.8 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 20% of income 96.5
  • Rank above which people hold 10% of income 99.1
Result
1,779,100

Why believe this?

Top 0.9–3.5%, Pension contributions

€20.4bnEstimated2023

Definition

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

Calculation

Computed as
Pension contributions × Top 0.9–3.5%, Pension contributions ÷ All groups, Pension contributions
From
Result
€20.4 billion

Why believe this?

Top 0.6–0.9%, net financial income, monthly equivalent per resident, 2023 data

€1,950Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €1,950, Central. The same computation under this alternative assumption; see the note under the chart.
  • €1,960, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €1,760, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,320, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €1,950, 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 0.6–0.9%, Net financial income × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
  • Top 0.6–0.9%, Net financial income €5.2bn
  • Top 0.6–0.9%, people 221,681
Result
€1,950

Why believe this?

Top 0.6–0.9%, people

221,681Estimated2023

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 10% of income 99.1
  • Rank above which people hold 8% of income 99.4
Result
221,681

Why believe this?

Top 0.6–0.9%, profits kept in companies, monthly equivalent per resident, 2023 data

€690Estimated2023

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Profits kept in companies × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
  • Top 0.6–0.9%, Profits kept in companies €1.8bn
  • Top 0.6–0.9%, people 221,681
Result
€690

Why believe this?

Top 0.6–0.9%, Health care

€611mEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, received a month per person

€2,380Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €2,380, Central. The same computation under this alternative assumption; see the note under the chart.
  • €2,390, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €2,340, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €2,450, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €2,380, 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 0.6–0.9%, transfers received × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
Result
€2,380

Why believe this?

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

€39.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, Taxes on production

€11.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Taxes on production, below P95 + Top 3.5–7.9%, Taxes on production, above P95
From
  • Top 3.5–7.9%, Taxes on production, below P95 €7.6bn
  • Top 3.5–7.9%, Taxes on production, above P95 €3.7bn
Result
€11.3 billion

Why believe this?

Top 29–39%, Corporate tax

€1.6bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.3–0.6%, Net financial income

€5.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P99.4036–99.6595 ÷ ∫ 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%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.2 billion

Why believe this?

Bottom 33%, Rents, actual and imputed

€29bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04%, Rents, actual and imputed

€1.7bnEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0807), 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
€1.7 billion

Why believe this?

Top 3.5–7.9%, Income tax, below P95

€9.1bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, Pension contributions, below P95

€20.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04–0.2%, Other contributions

€3.7bnEstimated2023

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 P99.8457–99.9602 ÷ ∫ 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%, Other contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€3.7 billion

Why believe this?

Top 0.6–0.9%, Corporate tax

€4.9bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax × Top 0.6–0.9%, Corporate tax ÷ All groups, Corporate tax
From
Result
€4.9 billion

Why believe this?

Rank above which people hold 6% of income

99.7Estimated2023

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 = 6%, 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
100

Why believe this?

Top 0.3–0.6%, profits kept in companies, monthly equivalent per resident, 2023 data

€3,600Estimated2023

Definition

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

Calculation

Computed as
Top 0.3–0.6%, Profits kept in companies × 10⁹ ÷ Top 0.3–0.6%, people ÷ 12
From
  • Top 0.3–0.6%, Profits kept in companies €7.6bn
  • Top 0.3–0.6%, people 175,047
Result
€3,600

Why believe this?

Top 0.3–0.6%, Collective services

€775mEstimated2023

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.

Calculation

Computed as
Collective services × Top 0.3–0.6%, Collective services ÷ All groups, Collective services
From
Result
€0.8 billion

Why believe this?

Top 0.3–0.6%, Social care and housing aid

€128mEstimated2023

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 0.3–0.6%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €107.7bn
  • Top 0.3–0.6%, Social care and housing aid €138m
  • All groups, Social care and housing aid €116.3bn
Result
€0.1 billion

Why believe this?

Top 0.3–0.6%, Education

€300mEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 0.2–0.3%, Profits kept in companies

€7.5bnEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, Profits kept in companies €90.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€7.5 billion

Why believe this?

Top 0.2–0.3%, transfers received

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 0.2–0.3%, Subsidies on products + Top 0.2–0.3%, Subsidies on production + Top 0.2–0.3%, Pensions + Top 0.2–0.3%, Unemployment benefits + Top 0.2–0.3%, Other cash benefits + Top 0.2–0.3%, Health care + Top 0.2–0.3%, Education + Top 0.2–0.3%, Social care and housing aid + Top 0.2–0.3%, Culture and leisure + Top 0.2–0.3%, Collective services
From
  • Top 0.2–0.3%, Subsidies on products €265m
  • Top 0.2–0.3%, Subsidies on production €853m
  • Top 0.2–0.3%, Pensions €1.3bn
  • Top 0.2–0.3%, Unemployment benefits €87.1m
  • Top 0.2–0.3%, Other cash benefits €291m
  • Top 0.2–0.3%, Health care €351m
  • Top 0.2–0.3%, Education €218m
  • Top 0.2–0.3%, Social care and housing aid €93.1m
  • Top 0.2–0.3%, Culture and leisure €77.1m
  • Top 0.2–0.3%, Collective services €595m
Result
€4.1 billion

Why believe this?

Top 0.2–0.3%, Subsidies on production

€890mEstimated2023

Definition

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

Calculation

Computed as
Subsidies on production × Top 0.2–0.3%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53bn
  • Top 0.2–0.3%, Subsidies on production €642m
  • All groups, Subsidies on production €38.2bn
Result
€0.9 billion

Why believe this?

Top 0.2–0.3%, Taxes on products

€2.7bnEstimated2023

Definition

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

Calculation

Computed as
Top 0.2–0.3%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 0.2–0.3%, Taxes on products €2.8bn
  • Share of consumption by visitors 4.4%
Result
€2.7 billion

Why believe this?

Top 0.2–0.3%, Taxes on products

€2.2bnEstimated2023

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 0.2–0.3%, Taxes on products ÷ All groups, Taxes on products
From
Result
€2.2 billion

Why believe this?

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

€844mEstimated2023

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 0.2–0.3%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €24.7bn
  • Top 0.2–0.3%, Other taxes on income and wealth €823m
  • All groups, Other taxes on income and wealth €24.1bn
Result
€0.8 billion

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 €201m
  • Top 0.3–0.6%, Subsidies on products €201m
  • Top 0.2–0.3%, Subsidies on products €200m
  • Top 0.04–0.2%, Subsidies on products €199m
  • Top 0.04%, Subsidies on products €194m
Result
€32.0 billion

Why believe this?

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

€2.3bnEstimated2023

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 U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 21, V19: 4.1
As published
€2.3 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Pensions

€58.8bnEstimated2023

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 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 31, V7: 18.6; row 31, V8: 17.7; row 31, V9: 18.9; row 31, V10: 20.1
As published
€58.8 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Unemployment benefits

€4.5bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, columns 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 32, V10: 2; row 32, V11: 1.6; row 32, V12: 1.9; row 32, V13: 2
As published
€4.5 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Other cash benefits

€544mEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), 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
€0.5 billion

Why believe this?

Top 0.04–0.2%, Education

€134mEstimated2023

Definition

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

Calculation

Computed as
Education × Top 0.04–0.2%, Education ÷ All groups, Education
From
Result
€0.1 billion

Why believe this?

Top 0.3–0.6%, Social care and housing aid

€138mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), 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%, Social care and housing aid €2.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

Top 7.9–13%, Culture and leisure

€2.9bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 43, V18: 2.6; row 43, V19: 2.6
As published
€2.9 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Culture and leisure

€1.4bnEstimated2023

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 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%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.4 billion

Why believe this?

Top 0.2–0.3%, Culture and leisure

€96.8mEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

Bottom 33–49%, Collective services

€36.9bnEstimated2023

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 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 46, V7: 12.2; row 46, V8: 11.8; row 46, V9: 11.8; row 46, V10: 11.6
As published
€36.9 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Subsidies on products

€276mEstimated2023

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 0.04–0.2%, Subsidies on products ÷ All groups, Subsidies on products
From
  • Subsidies on products €44.2bn
  • Top 0.04–0.2%, Subsidies on products €200m
  • All groups, Subsidies on products €32bn
Result
€0.3 billion

Why believe this?

Top 0.04–0.2%, Taxes on products

€2.9bnEstimated2023

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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0884), 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%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€2.9 billion

Why believe this?

Middle, 49–61% from the bottom, CSG

€16.3bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04–0.2%, share of the CSG on capital income

2.8%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 0.04–0.2%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2023 × Top 0.04–0.2%, 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 0.04–0.2%, Net financial income €5.5bn
  • All groups, Net financial income €133.9bn
  • Top 0.04–0.2%, Rents, actual and imputed €1.9bn
  • All groups, Rents, actual and imputed €166.8bn
Result
2.8%

Why believe this?

Top 7.9–13%, Net financial income

€13.1bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 8, V18: 9.6; row 8, V19: 15.6
As published
€13.1 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Net financial income

€23.9bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.3831), 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
€23.9 billion

Why believe this?

Top 20–29%, Income tax

€7.3bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.2–0.3%, Income tax

€3.9bnEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€3.9 billion

Why believe this?

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

€2.1bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, Other taxes on income and wealth, above P95

€1.4bnEstimated2023

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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1630), 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 taxes on income and wealth €8.8bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€1.4 billion

Why believe this?

Top 20–29%, Pension contributions

€36.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.2–0.3%, Pension contributions

€4.6bnEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€4.6 billion

Why believe this?

Bottom 33%, Other contributions

€17.9bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04%, Education

€51.9mEstimated2023

Definition

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

Calculation

Computed as
Education × Top 0.04%, Education ÷ All groups, Education
From
Result
€0.1 billion

Why believe this?

Top 0.04%, Collective services

€127mEstimated2023

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.

Calculation

Computed as
Collective services × Top 0.04%, Collective services ÷ All groups, Collective services
From
Result
€0.1 billion

Why believe this?

Top 0.04%, Taxes on production

€1.8bnEstimated2023

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 0.04%, Taxes on production ÷ All groups, Taxes on production
From
Result
€1.8 billion

Why believe this?

Top 0.04%, CSG

€2.4bnEstimated2023

Definition

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

Calculation

Computed as
CSG × Top 0.04%, CSG ÷ All groups, CSG
From
Result
€2.4 billion

Why believe this?

Top 0.04%, Income tax

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Income tax × Top 0.04%, Income tax ÷ All groups, Income tax
From
Result
€4.1 billion

Why believe this?

Top 0.04%, Other contributions

€3.1bnEstimated2023

Definition

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

Calculation

Computed as
Other contributions × Top 0.04%, Other contributions ÷ All groups, Other contributions
From
Result
€3.1 billion

Why believe this?

General government

€1,615bnEstimated2023

Definition

What it counts
Everything general government receives: the levies Insee attributes to people, other revenue, borrowing and transfers from abroad.

Calculation

Computed as
Taxes on products + Taxes on production + Corporate tax + CSG on earnings and benefits + CSG on capital income + Income tax + Other taxes on income and wealth + Pension contributions + Other contributions + Lenders in France + Other revenue + Inheritance and gift duties + Lenders outside France + International cooperation from the EU + Capital transfers from the EU (recovery plan)
From
Result
€1,615.3 billion

Why believe this?

Bottom 33–49%, levies through companies

€57.4bnEstimated2023

Definition

What it counts
Taxes on products and on production and corporate tax that companies hand over but whose incidence Insee attributes to the group.

Calculation

Computed as
Bottom 33–49%, Taxes on products + Bottom 33–49%, Taxes on production + Bottom 33–49%, Corporate tax
From
  • Bottom 33–49%, Taxes on products €41.9bn
  • Bottom 33–49%, Taxes on production €14.5bn
  • Bottom 33–49%, Corporate tax €990m
Result
€57.4 billion

Why believe this?

Outside France, levies through companies

€29.9bnEstimated2023

Definition

What it counts
Taxes on products and on production and corporate tax that companies hand over but whose incidence Insee attributes to the group.

Calculation

Computed as
Outside France, Taxes on products + Outside France, Corporate tax
From
  • Outside France, Taxes on products €14bn
  • Outside France, Corporate tax €15.9bn
Result
€29.9 billion

Why believe this?

Top 3.5–7.9%, subsidies through companies

€6.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Subsidies on products + Top 3.5–7.9%, Subsidies on production
From
  • Top 3.5–7.9%, Subsidies on products €1.9bn
  • Top 3.5–7.9%, Subsidies on production €5bn
Result
€6.9 billion

Why believe this?

Bottom 33–49% → Taxes on income and wealth, 2023

€18.3bnEstimated2023

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
Bottom 33–49%, CSG on earnings and benefits + Bottom 33–49%, Income tax + Bottom 33–49%, Other taxes on income and wealth
From
  • Bottom 33–49%, CSG on earnings and benefits €15.2bn
  • Bottom 33–49%, Income tax €1.3bn
  • Bottom 33–49%, Other taxes on income and wealth €1.8bn
Result
€18.3 billion

Why believe this?

Social contributions → General government, 2023

€462.8bnEstimated2023

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
Pension contributions + Other contributions
From
Result
€462.8 billion

Why believe this?

General government → Subsidies, 2023

€97.2bnEstimated2023

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
Subsidies on products + Subsidies on production
From
Result
€97.2 billion

Why believe this?

Cash benefits → Middle, 49–61% from the bottom, 2023

€67.7bnEstimated2023

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
Middle, 49–61% from the bottom, Pensions + Middle, 49–61% from the bottom, Unemployment benefits + Middle, 49–61% from the bottom, Other cash benefits
From
  • Middle, 49–61% from the bottom, Pensions €49.7bn
  • Middle, 49–61% from the bottom, Unemployment benefits €4.2bn
  • Middle, 49–61% from the bottom, Other cash benefits €13.9bn
Result
€67.7 billion

Why believe this?

Transfers in kind → Top 3.5–7.9%, 2023

€17.2bnEstimated2023

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 3.5–7.9%, Health care + Top 3.5–7.9%, Education + Top 3.5–7.9%, Social care and housing aid + Top 3.5–7.9%, Culture and leisure
From
  • Top 3.5–7.9%, Health care €8.3bn
  • Top 3.5–7.9%, Education €5bn
  • Top 3.5–7.9%, Social care and housing aid €2.2bn
  • Top 3.5–7.9%, Culture and leisure €1.8bn
Result
€17.2 billion