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?

Overall tax rate at the entry to the top 0.1%

46%Estimated2016

Definition

What it counts
All direct taxes, including the corporate tax of the companies they control, as a share of economic income, for the tax households at the threshold of the richest 0.1% (g-percentile P99.9). It is not the group's average: the rate falls above that threshold, to 26% for the 75 richest households.
Caveat
2016 tax data, before the 2018 replacement of the wealth tax by a property tax and the flat tax on capital income.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
p. 1
Published
May 2025
It says
le taux d'imposition global devient régressif, passant de 46 % pour les 0,1 % les plus riches, à 26 % pour les 0,0002 % les plus riches (les « milliardaires »)
As published
46.0%
Read
2026-10-04

Why believe this?

V1, Extended primary income, Insee

€10.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 14 “Revenu primaire élargi (D=A+B+C)”, column C (V1)
Published
16 April 2026
As published
€10.4 billion
Read
2026-10-14

Why believe this?

V18, Extended primary income, Insee

€170.5bnEstimated2023

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 T (V18)
Published
16 April 2026
As published
€170.5 billion
Read
2026-10-14

Why believe this?

Bottom 33%, received a month per person

€1,930Estimated2024

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €1,930, Central. The same computation under this alternative assumption; see the note under the chart.
  • €1,930, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €1,930, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,930, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €1,930, 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%, transfers received × 10⁹ ÷ Bottom 33%, people ÷ 12
From
Result
€1,930

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 0.04–0.2%, Subsidies on products

€200mEstimated2023

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed to the households who consume.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Subsidies on products × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 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 0.9–3.5%, Pensions

€18.9bnEstimated2023

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 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%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€18.9 billion

Why believe this?

Top 3.5–7.9%, Unemployment benefits, above P95

€739mEstimated2023

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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2957), 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
€0.7 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 0.04–0.2%, Health care

€181mEstimated2023

Definition

What it counts
Care paid for by public health insurance and hospitals, received in kind.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Health care × ∫ level^e over P99.8457–99.9602 ÷ ∫ 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%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 13–20%, 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 0.04–0.2%, Education

€121mEstimated2023

Definition

What it counts
Schooling from nursery to university, school transport included, received in kind.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Education × ∫ level^e over P99.8457–99.9602 ÷ ∫ 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%, Education €5.3bn
  • 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%, 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%, Social care and housing aid

€21.5mEstimated2023

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 P99.9602–100 ÷ ∫ 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%, Social care and housing aid €2.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.0 billion

Why believe this?

Top 0.9–3.5%, Collective services

€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.
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 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%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€6.0 billion

Why believe this?

Bottom 33%, Taxes on products

€71.5bnEstimated2024

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
Bottom 33%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Bottom 33%, Taxes on products €75bn
  • Share of consumption by visitors 4.6%
Result
€71.5 billion

Why believe this?

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

€5.5bnEstimated2023

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.
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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1666), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.5 billion

Why believe this?

All groups, Taxes on production

€127.9bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on production + Bottom 33–49%, Taxes on production + Middle, 49–61% from the bottom, Taxes on production + Top 29–39%, Taxes on production + Top 20–29%, Taxes on production + Top 13–20%, Taxes on production + Top 7.9–13%, Taxes on production + Top 3.5–7.9%, Taxes on production + Top 0.9–3.5%, Taxes on production + Top 0.6–0.9%, Taxes on production + Top 0.3–0.6%, Taxes on production + Top 0.2–0.3%, Taxes on production + Top 0.04–0.2%, Taxes on production + Top 0.04%, Taxes on production
From
  • Bottom 33%, Taxes on production €15.2bn
  • Bottom 33–49%, Taxes on production €14.5bn
  • Middle, 49–61% from the bottom, Taxes on production €14.2bn
  • Top 29–39%, Taxes on production €14.1bn
  • Top 20–29%, Taxes on production €13.8bn
  • Top 13–20%, Taxes on production €13.3bn
  • Top 7.9–13%, Taxes on production €13.1bn
  • Top 3.5–7.9%, Taxes on production €11.3bn
  • Top 0.9–3.5%, Taxes on production €9.3bn
  • Top 0.6–0.9%, Taxes on production €1.9bn
  • Top 0.3–0.6%, Taxes on production €1.9bn
  • Top 0.2–0.3%, Taxes on production €1.9bn
  • Top 0.04–0.2%, Taxes on production €1.9bn
  • Top 0.04%, Taxes on production €1.9bn
Result
€127.9 billion

Why believe this?

Top 0.2–0.3%, 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 P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on 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?

Bottom 33%, Corporate tax

€2.4bnEstimated2024

Definition

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

Calculation

Computed as
Corporate tax × Bottom 33%, Corporate tax ÷ All groups, Corporate tax
From
Result
€2.4 billion

Why believe this?

All groups, CSG

€147.2bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, CSG + Bottom 33–49%, CSG + Middle, 49–61% from the bottom, CSG + Top 29–39%, CSG + Top 20–29%, CSG + Top 13–20%, CSG + Top 7.9–13%, CSG + Top 3.5–7.9%, CSG + Top 0.9–3.5%, CSG + Top 0.6–0.9%, CSG + Top 0.3–0.6%, CSG + Top 0.2–0.3%, CSG + Top 0.04–0.2%, CSG + Top 0.04%, CSG
From
Result
€147.2 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 0.6–0.9%, CSG

€2.4bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, CSG × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.4 billion

Why believe this?

CSG on replacement income, 2024

€27.4bnEstimated2024

Definition

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

Source

Source
Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025
Where
Tableau 1, page 47
Published
June 2025
It says
CSG sur les revenus d'activité 108175; de remplacement 27353; du capital 17627 (M€, 2024)
As published
€27,353.0 million
Read
2026-10-14

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 0.04%, 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 P99.9602–100 ÷ ∫ 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%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.2 billion

Why believe this?

Top 5%, Rents, actual and imputed

€21.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, column V (V20)
Published
16 April 2026
As published
€21.4 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Rents, actual and imputed

€1.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Rents, actual and imputed × ∫ level^e over P99.4036–99.6595 ÷ ∫ 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%, Rents, actual and imputed €21.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.8 billion

Why believe this?

All groups, Income tax

€101.5bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Income tax + Bottom 33–49%, Income tax + Middle, 49–61% from the bottom, Income tax + Top 29–39%, Income tax + Top 20–29%, Income tax + Top 13–20%, Income tax + Top 7.9–13%, Income tax + Top 3.5–7.9%, Income tax + Top 0.9–3.5%, Income tax + Top 0.6–0.9%, Income tax + Top 0.3–0.6%, Income tax + Top 0.2–0.3%, Income tax + Top 0.04–0.2%, Income tax + Top 0.04%, Income tax
From
Result
€101.5 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 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 0.04–0.2%, Other taxes on income and wealth

€733mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other taxes on income and wealth €8.8bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.7 billion

Why believe this?

Top 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?

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?

All groups, Other contributions

€214bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other contributions + Bottom 33–49%, Other contributions + Middle, 49–61% from the bottom, Other contributions + Top 29–39%, Other contributions + Top 20–29%, Other contributions + Top 13–20%, Other contributions + Top 7.9–13%, Other contributions + Top 3.5–7.9%, Other contributions + Top 0.9–3.5%, Other contributions + Top 0.6–0.9%, Other contributions + Top 0.3–0.6%, Other contributions + Top 0.2–0.3%, Other contributions + Top 0.04–0.2%, Other contributions + Top 0.04%, Other contributions
From
  • Bottom 33%, Other contributions €17.9bn
  • Bottom 33–49%, Other contributions €20.2bn
  • Middle, 49–61% from the bottom, Other contributions €21.2bn
  • Top 29–39%, Other contributions €22.3bn
  • Top 20–29%, Other contributions €23.2bn
  • Top 13–20%, Other contributions €24.1bn
  • Top 7.9–13%, Other contributions €25.1bn
  • Top 3.5–7.9%, Other contributions €22.4bn
  • Top 0.9–3.5%, Other contributions €18.8bn
  • Top 0.6–0.9%, Other contributions €3.8bn
  • Top 0.3–0.6%, Other contributions €3.8bn
  • Top 0.2–0.3%, Other contributions €3.8bn
  • Top 0.04–0.2%, Other contributions €3.8bn
  • Top 0.04%, Other contributions €3.8bn
Result
€214.0 billion

Why believe this?

Living standard at P49.0, constant 2024 euros, a month

€2,200Estimated2024

Definition

What it counts
The yearly amount divided by twelve, rounded to ten euros.

Calculation

Computed as
Living standard at P49.0, constant 2024 euros ÷ 12, rounded to €10
From
  • Living standard at P49.0, constant 2024 euros €26,442
Result
€2,200

Why believe this?

Middle, 49–61% from the bottom, CSG

€16.9bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Middle, 49–61% from the bottom, CSG ÷ All groups, CSG
From
Result
€16.9 billion

Why believe this?

Top 29–39%, CSG on earnings and benefits

€15.4bnEstimated2024

Definition

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

Calculation

Computed as
Top 29–39%, CSG − Top 29–39%, CSG on capital income
From
Result
€15.4 billion

Why believe this?

Rank above which people hold 50% of income

79.7Estimated2023

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 = 50%, 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
80

Why believe this?

Top 20–29%, share of the CSG on capital income

8%Estimated2024

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, 2024 × Top 20–29%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 20–29%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2024 + CSG on income from property, 2024) × 100
From
  • CSG on income from investments, 2024 €10.7bn
  • CSG on income from property, 2024 €6.9bn
  • Top 20–29%, Net financial income €8.8bn
  • All groups, Net financial income €133.9bn
  • Top 20–29%, Rents, actual and imputed €17.1bn
  • All groups, Rents, actual and imputed €166.8bn
Result
8.0%

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%, transfers received

€106.8bnEstimated2024

Definition

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

Calculation

Computed as
Top 13–20%, Subsidies on products + Top 13–20%, Subsidies on production + Top 13–20%, Pensions + Top 13–20%, Unemployment benefits + Top 13–20%, Other cash benefits + Top 13–20%, Health care + Top 13–20%, Education + Top 13–20%, Social care and housing aid + Top 13–20%, Culture and leisure + Top 13–20%, Collective services
From
  • Top 13–20%, Subsidies on products €3.3bn
  • Top 13–20%, Subsidies on production €5.6bn
  • Top 13–20%, Pensions €34.1bn
  • Top 13–20%, Unemployment benefits €2.5bn
  • Top 13–20%, Other cash benefits €8bn
  • Top 13–20%, Health care €15.7bn
  • Top 13–20%, Education €8.5bn
  • Top 13–20%, Social care and housing aid €4.2bn
  • Top 13–20%, Culture and leisure €3bn
  • Top 13–20%, Collective services €22bn
Result
€106.8 billion

Why believe this?

Top 13–20%, Health care

€15.7bnEstimated2024

Definition

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

Calculation

Computed as
Health care × Top 13–20%, Health care ÷ All groups, Health care
From
Result
€15.7 billion

Why believe this?

Top 13–20%, Education

€8.5bnEstimated2024

Definition

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

Calculation

Computed as
Education × Top 13–20%, Education ÷ All groups, Education
From
Result
€8.5 billion

Why believe this?

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

€2.2bnEstimated2024

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 €25.3bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • All groups, Other taxes on income and wealth €24.1bn
Result
€2.2 billion

Why believe this?

Top 7.9–13%, Pensions

€31.1bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 7.9–13%, Pensions ÷ All groups, Pensions
From
Result
€31.1 billion

Why believe this?

Top 7.9–13%, Social care and housing aid

€3.2bnEstimated2024

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 7.9–13%, Social care and housing aid ÷ All groups, Social care and housing aid
From
Result
€3.2 billion

Why believe this?

Top 7.9–13%, Collective services

€18.7bnEstimated2024

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
€18.7 billion

Why believe this?

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

€4bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.0645), level on the tail (b = 1.920, shape = 0.490), e = 1.67: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Revenus financiers nets (intérêts, dividendes, etc.), Insee €15.6bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Revenus financiers nets (intérêts, dividendes, etc.), Insee €62.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€4.0 billion

Why believe this?

Top 3.5–7.9%, profits kept in companies, monthly equivalent per resident, 2023 data

€590Estimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Profits kept in companies × 10⁹ ÷ Top 3.5–7.9%, people ÷ 12
From
Result
€590

Why believe this?

Top 3.5–7.9%, Profits kept in companies, below P95

€6bnEstimated2023

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)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 10, V19: 10.5
As published
€6.0 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Subsidies on products

€1.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 19, V18: 1.8; row 19, V19: 1.7
As published
€1.9 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Subsidies on products

€1.2bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4968), level on the tail (b = 1.920, shape = 0.490), e = 0.42: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Subsidies on products, Insee €1.7bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Subsidies on products, Insee €2.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€1.2 billion

Why believe this?

Top 3.5–7.9%, Subsidies on production

€3.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Subsidies on production, below P95 + Top 3.5–7.9%, Subsidies on production, above P95
From
  • Top 3.5–7.9%, Subsidies on production, below P95 €2.3bn
  • Top 3.5–7.9%, Subsidies on production, above P95 €1.5bn
Result
€3.9 billion

Why believe this?

V19, Subsidies on production, Insee

€4.1bnEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
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 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, column U (V19)
Published
16 April 2026
As published
€4.1 billion
Read
2026-10-14

Why believe this?

V20, Subsidies on production, Insee

€7.7bnEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
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 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, column V (V20)
Published
16 April 2026
As published
€7.7 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Subsidies on production

€4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 21, V13: 1.9; row 21, V14: 2; row 21, V15: 2.3
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Subsidies on production

€491mEstimated2023

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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0637), 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
€0.5 billion

Why believe this?

Top 0.2–0.3%, Unemployment benefits

€77.9mEstimated2023

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 P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0312), 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?

Bottom 33%, Other cash benefits

€62.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 33, V1: 0.2; row 33, V2: 0.4; row 33, V3: 0.6; row 33, V4: 0.7; row 33, V5: 0.9; row 33, V6: 1; row 33, V7: 1.2; row 34, V1: 3.2; row 34, V2: 4; row 34, V3: 3.2; row 34, V4: 3; row 34, V5: 2.7; row 34, V6: 2.5; row 34, V7: 1.8; row 35, V1: 5.6; row 35, V2: 4.4; row 35, V3: 4.1; row 35, V4: 4.3; row 35, V5: 2.7; row 35, V6: 1.9; row 35, V7: 2; row 36, V1: 0.5; row 36, V2: 1.7; row 36, V3: 2.1; row 36, V4: 1.5; row 36, V5: 1.3; row 36, V6: 1.3; row 36, V7: 1.3; row 37, V1: 0.4; row 37, V2: 0.4; row 37, V3: 0.8; row 37, V4: 0.8; row 37, V5: 0.9; row 37, V6: 0.9; row 37, V7: 1
As published
€62.8 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Health care

€9.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 40, V18: 9.4; row 40, V19: 8
As published
€9.8 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Health care

€4.1bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5207), level on the tail (b = 1.920, shape = 0.490), e = -0.02: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Health care, Insee €8bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Health care, Insee €7.9bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€4.1 billion

Why believe this?

Top 7.9–13%, Education

€5.6bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 41, V18: 5; row 41, V19: 5.1
As published
€5.6 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Education

€2.7bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5186), level on the tail (b = 1.920, shape = 0.490), e = 0.05: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Education, Insee €5.1bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Education, Insee €5.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.7 billion

Why believe this?

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

€812mEstimated2023

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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.3008), level on the tail (b = 1.920, shape = 0.490), e = -0.04: the elasticity of the item per person to income per person between Insee's V19 and V20
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
  • V19, Action sociale (dépendance, handicap, petite enfance, etc.), Insee €1.7bn
  • V19, Aides au logement et chèque énergie, Insee €100m
  • V19, Frais de fonctionnement de la Sécurité sociale, Insee €1bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Action sociale (dépendance, handicap, petite enfance, etc.), Insee €1.5bn
  • V20, Aides au logement et chèque énergie, Insee €100m
  • V20, Frais de fonctionnement de la Sécurité sociale, Insee €1.1bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.8 billion

Why believe this?

Top 13–20%, Social care and housing aid

€4.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 42, V16: 2.1; row 42, V17: 2.1; row 42, V18: 2; row 44, V16: 0.1; row 44, V17: 0.1; row 44, V18: 0.1; row 45, V16: 0.9; row 45, V17: 0.9; row 45, V18: 1
As published
€4.3 billion
Read
2026-10-14

Why believe this?

Top 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?

All groups, Taxes on production

€127.9bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on production + Bottom 33–49%, Taxes on production + Middle, 49–61% from the bottom, Taxes on production + Top 29–39%, Taxes on production + Top 20–29%, Taxes on production + Top 13–20%, Taxes on production + Top 7.9–13%, Taxes on production + Top 3.5–7.9%, Taxes on production + Top 0.9–3.5%, Taxes on production + Top 0.6–0.9%, Taxes on production + Top 0.3–0.6%, Taxes on production + Top 0.2–0.3%, Taxes on production + Top 0.04–0.2%, Taxes on production + Top 0.04%, Taxes on production
From
  • Bottom 33%, Taxes on production €15.2bn
  • Bottom 33–49%, Taxes on production €14.5bn
  • Middle, 49–61% from the bottom, Taxes on production €14.2bn
  • Top 29–39%, Taxes on production €14.1bn
  • Top 20–29%, Taxes on production €13.8bn
  • Top 13–20%, Taxes on production €13.3bn
  • Top 7.9–13%, Taxes on production €13.1bn
  • Top 3.5–7.9%, Taxes on production €11.3bn
  • Top 0.9–3.5%, Taxes on production €9.3bn
  • Top 0.6–0.9%, Taxes on production €1.9bn
  • Top 0.3–0.6%, Taxes on production €1.9bn
  • Top 0.2–0.3%, Taxes on production €1.9bn
  • Top 0.04–0.2%, Taxes on production €1.9bn
  • Top 0.04%, Taxes on production €1.9bn
Result
€127.9 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 0.6–0.9%, Corporate tax

€3.6bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Corporate tax × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0631), level on the tail (b = 1.920, shape = 0.490), e = 1.59: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Direct tax rate, P99–99.9, 2016 42%
  • Personal tax rate, P99–99.9, 2016 23%
  • Contribution rate, P99–99.9, 2016 14%
  • Direct tax rate, top 0.1% 34.5%
  • Personal tax rate, top 0.1% 9.8%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€3.6 billion

Why believe this?

All groups, CSG

€147.2bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, CSG + Bottom 33–49%, CSG + Middle, 49–61% from the bottom, CSG + Top 29–39%, CSG + Top 20–29%, CSG + Top 13–20%, CSG + Top 7.9–13%, CSG + Top 3.5–7.9%, CSG + Top 0.9–3.5%, CSG + Top 0.6–0.9%, CSG + Top 0.3–0.6%, CSG + Top 0.2–0.3%, CSG + Top 0.04–0.2%, CSG + Top 0.04%, CSG
From
Result
€147.2 billion

Why believe this?

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

€7.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 8, V10: 2.1; row 8, V11: 2.6; row 8, V12: 3.3; row 8, V13: 3.4
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, 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 3.5–7.9%, Rents, actual and imputed, below P95

€8.5bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 9, V19: 14.9
As published
€8.5 billion
Read
2026-10-14

Why believe this?

All groups, Income tax

€101.5bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Income tax + Bottom 33–49%, Income tax + Middle, 49–61% from the bottom, Income tax + Top 29–39%, Income tax + Top 20–29%, Income tax + Top 13–20%, Income tax + Top 7.9–13%, Income tax + Top 3.5–7.9%, Income tax + Top 0.9–3.5%, Income tax + Top 0.6–0.9%, Income tax + Top 0.3–0.6%, Income tax + Top 0.2–0.3%, Income tax + Top 0.04–0.2%, Income tax + Top 0.04%, Income tax
From
Result
€101.5 billion

Why believe this?

Top 0.04%, Income tax

€1.9bnEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0376), 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%, Income tax €49.4bn
  • 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
€1.9 billion

Why believe this?

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

€3.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Other taxes on income and wealth, below P95 + Top 3.5–7.9%, Other taxes on income and wealth, above P95
From
  • Top 3.5–7.9%, Other taxes on income and wealth, below P95 €1.7bn
  • Top 3.5–7.9%, Other taxes on income and wealth, above P95 €1.9bn
Result
€3.5 billion

Why believe this?

Top 0.04%, Pension contributions

€933mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0163), level on the tail (b = 1.920, shape = 0.490), e = 0.31: 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%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Contribution rate, P99–99.9, 2016 14%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€0.9 billion

Why believe this?

All groups, Other contributions

€214bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other contributions + Bottom 33–49%, Other contributions + Middle, 49–61% from the bottom, Other contributions + Top 29–39%, Other contributions + Top 20–29%, Other contributions + Top 13–20%, Other contributions + Top 7.9–13%, Other contributions + Top 3.5–7.9%, Other contributions + Top 0.9–3.5%, Other contributions + Top 0.6–0.9%, Other contributions + Top 0.3–0.6%, Other contributions + Top 0.2–0.3%, Other contributions + Top 0.04–0.2%, Other contributions + Top 0.04%, Other contributions
From
  • Bottom 33%, Other contributions €17.9bn
  • Bottom 33–49%, Other contributions €20.2bn
  • Middle, 49–61% from the bottom, Other contributions €21.2bn
  • Top 29–39%, Other contributions €22.3bn
  • Top 20–29%, Other contributions €23.2bn
  • Top 13–20%, Other contributions €24.1bn
  • Top 7.9–13%, Other contributions €25.1bn
  • Top 3.5–7.9%, Other contributions €26.6bn
  • Top 0.9–3.5%, Other contributions €22.8bn
  • Top 0.6–0.9%, Other contributions €3.3bn
  • Top 0.3–0.6%, Other contributions €2.8bn
  • Top 0.2–0.3%, Other contributions €2.2bn
  • Top 0.04–0.2%, Other contributions €1.6bn
  • Top 0.04%, Other contributions €734m
Result
€214.0 billion

Why believe this?

Top 0.9–3.5%, Other contributions

€22.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other contributions × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5052), level on the tail (b = 1.920, shape = 0.490), e = 0.31: 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 contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Contribution rate, P99–99.9, 2016 14%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€22.8 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.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0647), 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
€2.2 billion

Why believe this?

Top 3.5–7.9%, Corporate tax, below P95

€3.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 22, V19: -6.7
As published
€3.8 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, CSG

€16.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 23, V7: -4.3; row 23, V8: -4.9; row 23, V9: -5.3; row 23, V10: -5.8
As published
€16.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Net financial income

€19.3bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 29–39%, Net financial income

€8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 8, V13: 3.4; row 8, V14: 4.1; row 8, V15: 4.9
As published
€8.0 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Income tax

€14.7bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Income tax, below P95 + Top 3.5–7.9%, Income tax, above P95
From
  • Top 3.5–7.9%, Income tax, below P95 €9.1bn
  • Top 3.5–7.9%, Income tax, above P95 €5.6bn
Result
€14.7 billion

Why believe this?

V19, Income tax, Insee

€15.9bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.
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 24 “Impôt sur le revenu (IR)”, column U (V19)
Published
16 April 2026
As published
€15.9 billion
Read
2026-10-14

Why believe this?

V20, Income tax, Insee

€49.4bnEstimated2023

Definition

What it counts
Personal income tax, net of refundable credits.
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 24 “Impôt sur le revenu (IR)”, column V (V20)
Published
16 April 2026
As published
€49.4 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Income tax

€5.1bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 24, V13: -1.9; row 24, V14: -2.6; row 24, V15: -3.8
As published
€5.1 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Income tax

€5.6bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.1127), 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
€5.6 billion

Why believe this?

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

€2.5bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 25, V18: -1.9; row 25, V19: -2.9
As published
€2.5 billion
Read
2026-10-14

Why believe this?

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

€2.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.3317), level on the tail (b = 1.920, shape = 0.490), e = 1.34: the elasticity of the item per person to income per person between Insee's V19 and V20
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
  • V19, Other taxes on income and wealth, Insee €2.9bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Other taxes on income and wealth, Insee €8.8bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.9 billion

Why believe this?

Top 3.5–7.9%, Pension contributions

€33.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Pension contributions, below P95 + Top 3.5–7.9%, Pension contributions, above P95
From
  • Top 3.5–7.9%, Pension contributions, below P95 €20.5bn
  • Top 3.5–7.9%, Pension contributions, above P95 €12.9bn
Result
€33.3 billion

Why believe this?

V19, Pension contributions, Insee

€35.7bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
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 26 “Cotisations sociales retraite1”, column U (V19)
Published
16 April 2026
As published
€35.7 billion
Read
2026-10-14

Why believe this?

V20, Pension contributions, Insee

€57.3bnEstimated2023

Definition

What it counts
Employer and employee contributions to pension schemes, imputed contributions and firms' collective schemes included.
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 26 “Cotisations sociales retraite1”, column V (V20)
Published
16 April 2026
As published
€57.3 billion
Read
2026-10-14

Why believe this?

Top 29–39%, Pension contributions

€36.7bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 26, V13: -17.5; row 26, V14: -18.1; row 26, V15: -20.6
As published
€36.7 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Pension contributions

€2.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0503), 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
€2.9 billion

Why believe this?

Top 3.5–7.9%, Other contributions

€21.8bnEstimated2024

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
€21.8 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%, transfers received

€48.7bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.9–3.5%, Subsidies on products + Top 0.9–3.5%, Subsidies on production + Top 0.9–3.5%, Pensions + Top 0.9–3.5%, Unemployment benefits + Top 0.9–3.5%, Other cash benefits + Top 0.9–3.5%, Health care + Top 0.9–3.5%, Education + Top 0.9–3.5%, Social care and housing aid + Top 0.9–3.5%, Culture and leisure + Top 0.9–3.5%, Collective services
From
  • Top 0.9–3.5%, Subsidies on products €1.3bn
  • Top 0.9–3.5%, Subsidies on production €4.1bn
  • Top 0.9–3.5%, Pensions €18.6bn
  • Top 0.9–3.5%, Unemployment benefits €1.3bn
  • Top 0.9–3.5%, Other cash benefits €4.3bn
  • Top 0.9–3.5%, Health care €5.1bn
  • Top 0.9–3.5%, Education €3.2bn
  • Top 0.9–3.5%, Social care and housing aid €1.4bn
  • Top 0.9–3.5%, Culture and leisure €1.1bn
  • Top 0.9–3.5%, Collective services €8.4bn
Result
€48.7 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 = 0.642), 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
€0.8 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 = 0.642), 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
€0.0 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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€4.4 billion

Why believe this?

Top 0.9–3.5%, Health care

€5.1bnEstimated2024

Definition

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

Calculation

Computed as
Health care × Top 0.9–3.5%, Health care ÷ All groups, Health care
From
Result
€5.1 billion

Why believe this?

Top 0.9–3.5%, Education

€3.2bnEstimated2024

Definition

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

Calculation

Computed as
Education × Top 0.9–3.5%, Education ÷ All groups, Education
From
Result
€3.2 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 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 = 0.642), 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
€0.3 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%, Other contributions

€16.7bnEstimated2024

Definition

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

Calculation

Computed as
Other contributions × Top 0.9–3.5%, Other contributions ÷ All groups, Other contributions
From
Result
€16.7 billion

Why believe this?

Top 0.6–0.9%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€600Estimated2023

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Rents, actual and imputed × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
  • Top 0.6–0.9%, Rents, actual and imputed €1.6bn
  • Top 0.6–0.9%, people 221,681
Result
€600

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%, Taxes on products

€2.7bnEstimated2024

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 0.6–0.9%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 0.6–0.9%, Taxes on products €2.9bn
  • Share of consumption by visitors 4.6%
Result
€2.7 billion

Why believe this?

Top 0.04–0.2%, 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 P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0828), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Top 7.9–13%, CSG

€15bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 23, V18: -12.5; row 23, V19: -15.4
As published
€15.0 billion
Read
2026-10-14

Why believe this?

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

2.8%Estimated2024

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, 2024 × Top 0.6–0.9%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 0.6–0.9%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2024 + CSG on income from property, 2024) × 100
From
  • CSG on income from investments, 2024 €10.7bn
  • CSG on income from property, 2024 €6.9bn
  • Top 0.6–0.9%, Net financial income €5.2bn
  • All groups, Net financial income €133.9bn
  • Top 0.6–0.9%, Rents, actual and imputed €1.8bn
  • All groups, Rents, actual and imputed €166.8bn
Result
2.8%

Why believe this?

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

€7.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 8, V10: 2.1; row 8, V11: 2.6; row 8, V12: 3.3; row 8, V13: 3.4
As published
€7.3 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Net financial income

€26.1bnEstimated2023

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 (= 0.4189), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€26.1 billion

Why believe this?

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

€8.5bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 9, V19: 14.9
As published
€8.5 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Income tax

€2.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 24, V1: -2.7; row 24, V2: 0; row 24, V3: 0; row 24, V4: -0.1; row 24, V5: 0; row 24, V6: 0; row 24, V7: -0.2
As published
€2.9 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Income tax

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.1 billion

Why believe this?

Bottom 33–49%, Other taxes on income and wealth

€1.7bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 25, V7: -0.5; row 25, V8: -0.5; row 25, V9: -0.6; row 25, V10: -0.6
As published
€1.7 billion
Read
2026-10-14

Why believe this?

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

€1.5bnEstimated2023

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 (= 0.1668), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other taxes on income and wealth €8.8bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.5 billion

Why believe this?

All groups, Pension contributions

€328.7bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Pension contributions + Bottom 33–49%, Pension contributions + Middle, 49–61% from the bottom, Pension contributions + Top 29–39%, Pension contributions + Top 20–29%, Pension contributions + Top 13–20%, Pension contributions + Top 7.9–13%, Pension contributions + Top 3.5–7.9%, Pension contributions + Top 0.9–3.5%, Pension contributions + Top 0.6–0.9%, Pension contributions + Top 0.3–0.6%, Pension contributions + Top 0.2–0.3%, Pension contributions + Top 0.04–0.2%, Pension contributions + Top 0.04%, Pension contributions
From
  • Bottom 33%, Pension contributions €34.5bn
  • Bottom 33–49%, Pension contributions €36.3bn
  • Middle, 49–61% from the bottom, Pension contributions €35.8bn
  • Top 29–39%, Pension contributions €36.7bn
  • Top 20–29%, Pension contributions €36.5bn
  • Top 13–20%, Pension contributions €35.9bn
  • Top 7.9–13%, Pension contributions €35.3bn
  • Top 3.5–7.9%, Pension contributions €30bn
  • Top 0.9–3.5%, Pension contributions €24bn
  • Top 0.6–0.9%, Pension contributions €4.8bn
  • Top 0.3–0.6%, Pension contributions €4.8bn
  • Top 0.2–0.3%, Pension contributions €4.8bn
  • Top 0.04–0.2%, Pension contributions €4.7bn
  • Top 0.04%, Pension contributions €4.6bn
Result
€328.7 billion

Why believe this?

Bottom 33%, Pension contributions

€34.5bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 26, V1: -1.4; row 26, V2: -2.5; row 26, V3: -4.2; row 26, V4: -5.6; row 26, V5: -6.9; row 26, V6: -7.8; row 26, V7: -9.3
As published
€34.5 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Pension contributions

€4.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.8 billion

Why believe this?

Top 20–29%, Other contributions

€23.2bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 29, V15: -8.4; row 29, V16: -9.8; row 27, V15: -2.2; row 27, V16: -2.5; row 28, V15: -2.2; row 28, V16: -2.5
As published
€23.2 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Other contributions

€3.3bnEstimated2024

Definition

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

Calculation

Computed as
Other contributions × Top 0.6–0.9%, Other contributions ÷ All groups, Other contributions
From
Result
€3.3 billion

Why believe this?

Top 0.3–0.6%, people

175,047Estimated2023

Definition

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

Calculation

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

Why believe this?

Top 0.3–0.6%, levies paid

€23.9bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.3–0.6%, Taxes on products + Top 0.3–0.6%, Taxes on production + Top 0.3–0.6%, Corporate tax + Top 0.3–0.6%, CSG on earnings and benefits + Top 0.3–0.6%, CSG on capital income + Top 0.3–0.6%, Income tax + Top 0.3–0.6%, Other taxes on income and wealth + Top 0.3–0.6%, Pension contributions + Top 0.3–0.6%, Other contributions
From
  • Top 0.3–0.6%, Taxes on products €2.7bn
  • Top 0.3–0.6%, Taxes on production €1.9bn
  • Top 0.3–0.6%, Corporate tax €4bn
  • Top 0.3–0.6%, CSG on earnings and benefits €2.1bn
  • Top 0.3–0.6%, CSG on capital income €492m
  • Top 0.3–0.6%, Income tax €4.3bn
  • Top 0.3–0.6%, Other taxes on income and wealth €773m
  • Top 0.3–0.6%, Pension contributions €4.3bn
  • Top 0.3–0.6%, Other contributions €3.4bn
Result
€23.9 billion

Why believe this?

Top 0.3–0.6%, Taxes on products

€2.8bnEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.3–0.6%, Other contributions

€3bnEstimated2024

Definition

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

Calculation

Computed as
Other contributions × Top 0.3–0.6%, Other contributions ÷ All groups, Other contributions
From
Result
€3.0 billion

Why believe this?

Top 0.2–0.3%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€780Estimated2023

Definition

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

Calculation

Computed as
Top 0.2–0.3%, Rents, actual and imputed × 10⁹ ÷ Top 0.2–0.3%, people ÷ 12
From
  • Top 0.2–0.3%, Rents, actual and imputed €1.2bn
  • Top 0.2–0.3%, people 127,358
Result
€780

Why believe this?

Top 0.2–0.3%, transfers received

€4.2bnEstimated2024

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 €267m
  • Top 0.2–0.3%, Subsidies on production €860m
  • Top 0.2–0.3%, Pensions €1.3bn
  • Top 0.2–0.3%, Unemployment benefits €91.8m
  • Top 0.2–0.3%, Other cash benefits €307m
  • Top 0.2–0.3%, Health care €367m
  • Top 0.2–0.3%, Education €229m
  • Top 0.2–0.3%, Social care and housing aid €98.1m
  • Top 0.2–0.3%, Culture and leisure €80.2m
  • Top 0.2–0.3%, Collective services €600m
Result
€4.2 billion

Why believe this?

Top 0.2–0.3%, Health care

€367mEstimated2024

Definition

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

Calculation

Computed as
Health care × Top 0.2–0.3%, Health care ÷ All groups, Health care
From
Result
€0.4 billion

Why believe this?

Top 0.2–0.3%, Education

€229mEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.2–0.3%, Pensions

€1.3bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 0.2–0.3%, Pensions ÷ All groups, Pensions
From
Result
€1.3 billion

Why believe this?

Top 0.2–0.3%, Social care and housing aid

€98.1mEstimated2024

Definition

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

Calculation

Computed as
Social care and housing aid × Top 0.2–0.3%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €113.4bn
  • Top 0.2–0.3%, Social care and housing aid €101m
  • All groups, Social care and housing aid €116.3bn
Result
€0.1 billion

Why believe this?

Top 0.2–0.3%, Collective services

€600mEstimated2024

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 0.2–0.3%, Collective services ÷ All groups, Collective services
From
Result
€0.6 billion

Why believe this?

Top 0.04–0.2%, net financial income, monthly equivalent per resident, 2023 data

€7,610Estimated2023

Definition

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

Calculation

Computed as
Top 0.04–0.2%, Net financial income × 10⁹ ÷ Top 0.04–0.2%, people ÷ 12
From
  • Top 0.04–0.2%, Net financial income €7.2bn
  • Top 0.04–0.2%, people 78,339
Result
€7,610

Why believe this?

Top 0.04–0.2%, Subsidies on production

€952mEstimated2024

Definition

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

Calculation

Computed as
Subsidies on production × Top 0.04–0.2%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53.4bn
  • Top 0.04–0.2%, Subsidies on production €681m
  • All groups, Subsidies on production €38.2bn
Result
€1.0 billion

Why believe this?

Bottom 33–49%, Subsidies on products

€4.7bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 19, V7: 1.6; row 19, V8: 1.5; row 19, V9: 1.5; row 19, V10: 1.5
As published
€4.7 billion
Read
2026-10-14

Why believe this?

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

€400mEstimated2023

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 (= 0.1668), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.4 billion

Why believe this?

Bottom 33%, Subsidies on production

€4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 21, V1: 0.2; row 21, V2: 0.3; row 21, V3: 0.5; row 21, V4: 0.6; row 21, V5: 0.8; row 21, V6: 0.9; row 21, V7: 1.1
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Subsidies on production

€642mEstimated2023

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 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
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 = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€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 = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

Top 29–39%, Other cash benefits

€11.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 33, V13: 2; row 33, V14: 2.1; row 33, V15: 2.4; row 34, V13: 1; row 34, V14: 0.9; row 34, V15: 0.8; row 35, V13: 0.6; row 35, V14: 0.6; row 35, V15: 0.5; row 36, V13: 1.2; row 36, V14: 1.2; row 36, V15: 1; row 37, V13: 1.1; row 37, V14: 1.1; row 37, V15: 1.1
As published
€11.9 billion
Read
2026-10-14

Why believe this?

Top 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?

Bottom 33–49%, Health care

€35.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 40, V7: 13.8; row 40, V8: 13.6; row 40, V9: 9.8; row 40, V10: 9.7
As published
€35.8 billion
Read
2026-10-14

Why believe this?

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 = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.3 billion

Why believe this?

Bottom 33–49%, Education

€19.7bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published
16 April 2026
It says
row 41, V7: 6.3; row 41, V8: 6.6; row 41, V9: 6; row 41, V10: 6.3
As published
€19.7 billion
Read
2026-10-14

Why believe this?

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 = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.6 billion

Why believe this?

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

€11.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 42, V10: 3.6; row 42, V11: 3.7; row 42, V12: 3.4; row 42, V13: 3.1; row 44, V10: 0.2; row 44, V11: 0.2; row 44, V12: 0.2; row 44, V13: 0.1; row 45, V10: 0.9; row 45, V11: 0.9; row 45, V12: 0.9; row 45, V13: 0.9
As published
€11.4 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, 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 = 0.479), 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
€1.4 billion

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 = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 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?

Top 0.04%, Taxes on products

€4.5bnEstimated2023

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.
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 (= 0.1341), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€4.5 billion

Why believe this?

Top 0.04–0.2%, Taxes on production

€2bnEstimated2024

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 0.04–0.2%, Taxes on production ÷ All groups, Taxes on production
From
Result
€2.0 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?

All groups, Corporate tax

€78.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Corporate tax + Bottom 33–49%, Corporate tax + Middle, 49–61% from the bottom, Corporate tax + Top 29–39%, Corporate tax + Top 20–29%, Corporate tax + Top 13–20%, Corporate tax + Top 7.9–13%, Corporate tax + Top 3.5–7.9%, Corporate tax + Top 0.9–3.5%, Corporate tax + Top 0.6–0.9%, Corporate tax + Top 0.3–0.6%, Corporate tax + Top 0.2–0.3%, Corporate tax + Top 0.04–0.2%, Corporate tax + Top 0.04%, Corporate tax
From
Result
€78.1 billion

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

€4.4bnEstimated2023

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 (= 0.0764), 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%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€4.4 billion

Why believe this?

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

€8.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 8, V19: 15.6
As published
€8.9 billion
Read
2026-10-14

Why believe this?

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

€19.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published
16 April 2026
It says
row 9, V10: 7.1; row 9, V11: 7.6; row 9, V12: 8.4; row 9, V13: 8.7
As published
€19.8 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Income tax

€4.6bnEstimated2024

Definition

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

Calculation

Computed as
Income tax × Top 0.04–0.2%, Income tax ÷ All groups, Income tax
From
Result
€4.6 billion

Why believe this?

Top 0.04–0.2%, Pension contributions

€4.5bnEstimated2024

Definition

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

Calculation

Computed as
Pension contributions × Top 0.04–0.2%, Pension contributions ÷ All groups, Pension contributions
From
Result
€4.5 billion

Why believe this?

Top 3.5–7.9%, Other contributions, above P95

€7.4bnEstimated2023

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 (= 0.1630), 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 contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€7.4 billion

Why believe this?

Top 0.04%, net financial income, monthly equivalent per resident, 2023 data

€15,400Estimated2023

Definition

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

Calculation

Computed as
Top 0.04%, Net financial income × 10⁹ ÷ Top 0.04%, people ÷ 12
From
  • Top 0.04%, Net financial income €5bn
  • Top 0.04%, people 27,208
Result
€15,400

Why believe this?

Top 0.04%, Profits kept in companies

€70.5bnEstimated2023

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 P99.9602–100 ÷ ∫ 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%, Profits kept in companies €90.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Profits des entreprises non distribués aux ménages (B), Insee €10.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Profits des entreprises non distribués aux ménages (B), Insee €90.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€70.5 billion

Why believe this?

Top 0.04%, Other cash benefits

€65.5mEstimated2024

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 0.04%, Other cash benefits ÷ All groups, Other cash benefits
From
Result
€0.1 billion

Why believe this?

Top 0.04%, Subsidies on products

€70.6mEstimated2024

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%, Subsidies on products ÷ All groups, Subsidies on products
From
Result
€0.1 billion

Why believe this?

Top 0.04%, Unemployment benefits

€12.9mEstimated2024

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Unemployment benefits × Top 0.04%, Unemployment benefits ÷ All groups, Unemployment benefits
From
Result
€0.0 billion

Why believe this?

Top 0.04%, levies paid

€55.5bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.04%, Taxes on products + Top 0.04%, Taxes on production + Top 0.04%, Corporate tax + Top 0.04%, CSG on earnings and benefits + Top 0.04%, CSG on capital income + Top 0.04%, Income tax + Top 0.04%, Other taxes on income and wealth + Top 0.04%, Pension contributions + Top 0.04%, Other contributions
From
  • Top 0.04%, Taxes on products €1.1bn
  • Top 0.04%, Taxes on production €786m
  • Top 0.04%, Corporate tax €37.1bn
  • Top 0.04%, CSG on earnings and benefits €1bn
  • Top 0.04%, CSG on capital income €490m
  • Top 0.04%, Income tax €10.2bn
  • Top 0.04%, Other taxes on income and wealth €1.7bn
  • Top 0.04%, Pension contributions €1.5bn
  • Top 0.04%, Other contributions €1.5bn
Result
€55.5 billion

Why believe this?

Top 0.04%, Taxes on products

€1.2bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on products × Top 0.04%, Taxes on products ÷ All groups, Taxes on products
From
Result
€1.2 billion

Why believe this?

Top 0.04%, Other contributions

€3.2bnEstimated2024

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
€3.2 billion

Why believe this?

Top 0.04%, share of the CSG on capital income

2.8%Estimated2024

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, 2024 × Top 0.04%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 0.04%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2024 + CSG on income from property, 2024) × 100
From
Result
2.8%

Why believe this?

Public debt held by the rest of the world, end 2023

€1,589bnObserved2023

Definition

What it counts
Gross consolidated debt of general government at the end of the year, at face value, by the sector that holds it.

Source

Source
Eurostat, dataset gov_10dd_ggd (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=GD maturity=TOTAL sector2=S2 time=2023 · query this cell
As published
€1,588,630.7 million
Dataset version
updated 2026-06-05, read 2026-10-14

Calculation

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

Why believe this?

CSG on earnings and benefits

€135.7bnEstimated2024

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
CSG − CSG on capital income
From
Result
€135.7 billion

Why believe this?

Public debt held in France, end 2024

€1,568bnObserved2024

Definition

What it counts
Gross consolidated debt of general government at the end of the year, at face value, by the sector that holds it.

Source

Source
Eurostat, dataset gov_10dd_ggd (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=GD maturity=TOTAL sector2=S1 time=2024 · query this cell
As published
€1,567,611.0 million
Dataset version
updated 2026-06-05, read 2026-10-14

Calculation

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

Why believe this?

Public debt held by the central bank, end 2023

€660.9bnObserved2023

Definition

What it counts
Gross consolidated debt of general government at the end of the year, at face value, by the sector that holds it.

Source

Source
Eurostat, dataset gov_10dd_ggd (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=GD maturity=TOTAL sector2=S121 time=2023 · query this cell
As published
€660,930.0 million
Dataset version
updated 2026-06-05, read 2026-10-14

Calculation

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

Why believe this?

Top 29–39%, levies through companies

€49.7bnEstimated2024

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
Top 29–39%, Taxes on products + Top 29–39%, Taxes on production + Top 29–39%, Corporate tax
From
Result
€49.7 billion

Why believe this?

Top 29–39% → Social contributions, 2024

€52.6bnEstimated2024

Definition

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

Calculation

Computed as
Top 29–39%, Pension contributions + Top 29–39%, Other contributions
From
Result
€52.6 billion

Why believe this?

Cash benefits → Top 7.9–13%, 2024

€40.3bnEstimated2024

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 7.9–13%, Pensions + Top 7.9–13%, Unemployment benefits + Top 7.9–13%, Other cash benefits
From
Result
€40.3 billion

Why believe this?

Cash benefits → Top 0.2–0.3%, 2024

€1.7bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.2–0.3%, Pensions + Top 0.2–0.3%, Unemployment benefits + Top 0.2–0.3%, Other cash benefits
From
  • Top 0.2–0.3%, Pensions €1.3bn
  • Top 0.2–0.3%, Unemployment benefits €91.8m
  • Top 0.2–0.3%, Other cash benefits €307m
Result
€1.7 billion