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?

V19, Extended primary income, Insee

€218.2bnEstimated2023

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 U (V19)
Published: 16 April 2026
As published: €218.2 billion
Read: 2026-10-14

Why believe this?

V20, Extended primary income, Insee

€499.9bnEstimated2023

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 V (V20)
Published: 16 April 2026
As published: €499.9 billion
Read: 2026-10-14

Why believe this?

Shape of the top 5%'s tail

0.5Estimated2023

Definition

What it counts: The generalized Pareto shape: the coefficient tends to 1 ÷ (1 − shape) at the very top; a strict Pareto tail has shape 1 − 1 ÷ b.

Calculation

Computed as

Generalized Pareto interpolation (Blanchet, Fournier and Piketty 2022) of Insee's concentration curve of extended primary income along its ranking by living standard: φ = −log (share above rank p), x = −log (1 − p), at p = 0, 5%, ..., 95%; derivatives at P95 from the parabola through P85, P90 and P95

From

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

0

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 29–39%, Subsidies on production

€4bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, Subsidies on production

€3.6bnEstimated2023

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 €1.3bn

Result

€3.6 billion

Why believe this?

Social care and housing aid

€115.8bnEstimated2023

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 B (Ensemble), summed, signs dropped
Published: 16 April 2026
It says: row 42, Ensemble: 80.8; row 44, Ensemble: 16.1; row 45, Ensemble: 18.9
As published: €115.8 billion
Read: 2026-10-14

Why believe this?

Top 0.3–0.6%, Pensions

€1.9bnEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), 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

€1.9 billion

Why believe this?

All groups, Unemployment benefits

€45.8bnEstimated2023

Definition

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

Calculation

Computed as

Bottom 33%, Unemployment benefits + Bottom 33–49%, Unemployment benefits + Middle, 49–61% from the bottom, Unemployment benefits + Top 29–39%, Unemployment benefits + Top 20–29%, Unemployment benefits + Top 13–20%, Unemployment benefits + Top 7.9–13%, Unemployment benefits + Top 3.5–7.9%, Unemployment benefits + Top 0.9–3.5%, Unemployment benefits + Top 0.6–0.9%, Unemployment benefits + Top 0.3–0.6%, Unemployment benefits + Top 0.2–0.3%, Unemployment benefits + Top 0.04–0.2%, Unemployment benefits + Top 0.04%, Unemployment benefits

From

Bottom 33%, Unemployment benefits €18.3bn
Bottom 33–49%, Unemployment benefits €7.3bn
Middle, 49–61% from the bottom, Unemployment benefits €4.5bn
Top 29–39%, Unemployment benefits €3.8bn
Top 20–29%, Unemployment benefits €2.8bn
Top 13–20%, Unemployment benefits €2.6bn
Top 7.9–13%, Unemployment benefits €2.5bn
Top 3.5–7.9%, Unemployment benefits €2.4bn
Top 0.9–3.5%, Unemployment benefits €1.3bn
Top 0.6–0.9%, Unemployment benefits €162m
Top 0.3–0.6%, Unemployment benefits €128m
Top 0.2–0.3%, Unemployment benefits €93.1m
Top 0.04–0.2%, Unemployment benefits €57.3m
Top 0.04%, Unemployment benefits €19.9m

Result

€45.8 billion

Why believe this?

Bottom 33%, Other cash benefits

€61.6bnEstimated2024

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 × Bottom 33%, Other cash benefits ÷ All groups, Other cash benefits

From

Other cash benefits €144.7bn
Bottom 33%, Other cash benefits €62.8bn
All groups, Other cash benefits €147.6bn

Result

€61.6 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?

All groups, Other cash benefits

€147.6bnEstimated2023

Definition

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

Calculation

Computed as

Bottom 33%, Other cash benefits + Bottom 33–49%, Other cash benefits + Middle, 49–61% from the bottom, Other cash benefits + Top 29–39%, Other cash benefits + Top 20–29%, Other cash benefits + Top 13–20%, Other cash benefits + Top 7.9–13%, Other cash benefits + Top 3.5–7.9%, Other cash benefits + Top 0.9–3.5%, Other cash benefits + Top 0.6–0.9%, Other cash benefits + Top 0.3–0.6%, Other cash benefits + Top 0.2–0.3%, Other cash benefits + Top 0.04–0.2%, Other cash benefits + Top 0.04%, Other cash benefits

From

Bottom 33%, Other cash benefits €62.8bn
Bottom 33–49%, Other cash benefits €21bn
Middle, 49–61% from the bottom, Other cash benefits €14.9bn
Top 29–39%, Other cash benefits €11.9bn
Top 20–29%, Other cash benefits €9.9bn
Top 13–20%, Other cash benefits €8.1bn
Top 7.9–13%, Other cash benefits €6.9bn
Top 3.5–7.9%, Other cash benefits €6.2bn
Top 0.9–3.5%, Other cash benefits €4.4bn
Top 0.6–0.9%, Other cash benefits €544m
Top 0.3–0.6%, Other cash benefits €430m
Top 0.2–0.3%, Other cash benefits €313m
Top 0.04–0.2%, Other cash benefits €192m
Top 0.04%, Other cash benefits €66.8m

Result

€147.6 billion

Why believe this?

Top 7.9–13%, Health care

€9.8bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 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 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?

All groups, Culture and leisure

€52bnEstimated2023

Definition

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

Calculation

Computed as

Bottom 33%, Culture and leisure + Bottom 33–49%, Culture and leisure + Middle, 49–61% from the bottom, Culture and leisure + Top 29–39%, Culture and leisure + Top 20–29%, Culture and leisure + Top 13–20%, Culture and leisure + Top 7.9–13%, Culture and leisure + Top 3.5–7.9%, Culture and leisure + Top 0.9–3.5%, Culture and leisure + Top 0.6–0.9%, Culture and leisure + Top 0.3–0.6%, Culture and leisure + Top 0.2–0.3%, Culture and leisure + Top 0.04–0.2%, Culture and leisure + Top 0.04%, Culture and leisure

From

Bottom 33%, Culture and leisure €17.3bn
Bottom 33–49%, Culture and leisure €8.1bn
Middle, 49–61% from the bottom, Culture and leisure €6.4bn
Top 29–39%, Culture and leisure €5.2bn
Top 20–29%, Culture and leisure €4.3bn
Top 13–20%, Culture and leisure €3.6bn
Top 7.9–13%, Culture and leisure €2.9bn
Top 3.5–7.9%, Culture and leisure €2.3bn
Top 0.9–3.5%, Culture and leisure €1.4bn
Top 0.6–0.9%, Culture and leisure €169m
Top 0.3–0.6%, Culture and leisure €133m
Top 0.2–0.3%, Culture and leisure €96.8m
Top 0.04–0.2%, Culture and leisure €59.6m
Top 0.04%, Culture and leisure €20.7m

Result

€52.0 billion

Why believe this?

Top 0.3–0.6%, Collective services

€589mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure

From

Top 5%, Collective services €11.5bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.6 billion

Why believe this?

Share of consumption by visitors

4.6%Estimated2024

Definition

What it counts: Purchases of non-residents as a share of all household consumption on the territory.
Caveat: Taxes on products also fall on households' purchases of dwellings and on what general government and exempt sectors buy; Insee attributes them all to households through consumption, and visitors take no part in those, so this share applies to the consumption part and slightly overstates what visitors bear.

Calculation

Computed as

Purchases of non-residents on the territory ÷ Household consumption on the territory × 100

From

Purchases of non-residents on the territory €71.6bn
Household consumption on the territory €1,544bn

Result

4.6%

Why believe this?

Top 3.5–7.9%, Corporate tax, below P95

€3.8bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04–0.2%, Corporate tax

€4.8bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, Corporate tax × ∫ level^e over P99.8457–99.9602 ÷ ∫ 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%, Corporate tax €57.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€4.8 billion

Why believe this?

Bottom 33–49%, CSG

€16.3bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, CSG, above P95

€4.9bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, CSG × ∫ level^e over 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%, CSG €29.3bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€4.9 billion

Why believe this?

Bottom 33%, CSG on capital income

€1.9bnEstimated2024

Definition

What it counts

The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.

Competing figures

€1.1bn, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
€1.7bn, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.

Caveat

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

Calculation

Computed as

CSG on capital income × Bottom 33%, share of the CSG on capital income ÷ 100

From

CSG on capital income €17.7bn
Bottom 33%, share of the CSG on capital income 10.6%

Result

€1.9 billion

Why believe this?

Top 13–20%, Net financial income

€10.8bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published: 16 April 2026
It says: row 8, V16: 5.6; row 8, V17: 7.4; row 8, V18: 9.6
As published: €10.8 billion
Read: 2026-10-14

Why believe this?

Top 5%, Net financial income

€62.3bnEstimated2023

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.)”, column V (V20)
Published: 16 April 2026
As published: €62.3 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 3.5–7.9%, Income tax

€17.3bnEstimated2023

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 €8.2bn

Result

€17.3 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 29–39%, Pension contributions

€36.7bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, Pension contributions

€30bnEstimated2023

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 €9.5bn

Result

€30.0 billion

Why believe this?

Top 5%, Pension contributions

€57.3bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, column V (V20)
Published: 16 April 2026
As published: €57.3 billion
Read: 2026-10-14

Why believe this?

Bottom 33–49%, received a month per person

€1,880Estimated2024

Definition

What it counts

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

Competing figures

€1,880, Central. The same computation under this alternative assumption; see the note under the chart.
€1,880, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
€1,880, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
€1,880, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
€1,880, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as

Bottom 33–49%, transfers received × 10⁹ ÷ Bottom 33–49%, people ÷ 12

From

Bottom 33–49%, transfers received €241bn
Bottom 33–49%, people 10.7 million

Result

€1,880

Why believe this?

Bottom 33–49%, Taxes on products

€42.7bnEstimated2024

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

Bottom 33–49%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)

From

Bottom 33–49%, Taxes on products €44.8bn
Share of consumption by visitors 4.6%

Result

€42.7 billion

Why believe this?

Bottom 33–49%, CSG

€16.9bnEstimated2024

Definition

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

Calculation

Computed as

CSG × Bottom 33–49%, CSG ÷ All groups, CSG

From

CSG €153.4bn
Bottom 33–49%, CSG €16.3bn
All groups, CSG €147.2bn

Result

€16.9 billion

Why believe this?

Top 29–39%, 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 29–39%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 29–39%, 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 29–39%, Net financial income €8bn
All groups, Net financial income €133.9bn
Top 29–39%, Rents, actual and imputed €18.8bn
All groups, Rents, actual and imputed €166.8bn

Result

8.0%

Why believe this?

Top 20–29%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€250Estimated2023

Definition

What it counts

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

Competing figures

€250, Central. The same computation under this alternative assumption; see the note under the chart.
€250, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
€250, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
€250, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
€250, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as

Top 20–29%, Rents, actual and imputed × 10⁹ ÷ Top 20–29%, people ÷ 12

From

Top 20–29%, Rents, actual and imputed €17.1bn
Top 20–29%, people 5.7 million

Result

€250

Why believe this?

Top 20–29%, CSG on earnings and benefits

€14.9bnEstimated2024

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 20–29%, CSG − Top 20–29%, CSG on capital income

From

Top 20–29%, CSG €16.3bn
Top 20–29%, CSG on capital income €1.4bn

Result

€14.9 billion

Why believe this?

Top 13–20%, Pensions

€34.1bnEstimated2024

Definition

What it counts: Retirement pensions, survivors' pensions included.

Calculation

Computed as

Pensions × Top 13–20%, Pensions ÷ All groups, Pensions

From

Pensions €389.8bn
Top 13–20%, Pensions €34.8bn
All groups, Pensions €397.8bn

Result

€34.1 billion

Why believe this?

Top 13–20%, Social care and housing aid

€4.2bnEstimated2024

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 13–20%, Social care and housing aid ÷ All groups, Social care and housing aid

From

Social care and housing aid €113.4bn
Top 13–20%, Social care and housing aid €4.3bn
All groups, Social care and housing aid €116.3bn

Result

€4.2 billion

Why believe this?

Top 13–20%, Collective services

€22bnEstimated2024

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 13–20%, Collective services ÷ All groups, Collective services

From

Collective services €335.7bn
Top 13–20%, Collective services €15.7bn
All groups, Collective services €239.5bn

Result

€22.0 billion

Why believe this?

Top 7.9–13%, transfers received

€91.5bnEstimated2024

Definition

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

Calculation

Computed as

Top 7.9–13%, Subsidies on products + Top 7.9–13%, Subsidies on production + Top 7.9–13%, Pensions + Top 7.9–13%, Unemployment benefits + Top 7.9–13%, Other cash benefits + Top 7.9–13%, Health care + Top 7.9–13%, Education + Top 7.9–13%, Social care and housing aid + Top 7.9–13%, Culture and leisure + Top 7.9–13%, Collective services

From

Top 7.9–13%, Subsidies on products €2.7bn
Top 7.9–13%, Subsidies on production €5.6bn
Top 7.9–13%, Pensions €31.1bn
Top 7.9–13%, Unemployment benefits €2.4bn
Top 7.9–13%, Other cash benefits €6.8bn
Top 7.9–13%, Health care €12.2bn
Top 7.9–13%, Education €6.4bn
Top 7.9–13%, Social care and housing aid €3.2bn
Top 7.9–13%, Culture and leisure €2.4bn
Top 7.9–13%, Collective services €18.7bn

Result

€91.5 billion

Why believe this?

Top 7.9–13%, Health care

€12.2bnEstimated2024

Definition

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

Calculation

Computed as

Health care × Top 7.9–13%, Health care ÷ All groups, Health care

From

Health care €261.2bn
Top 7.9–13%, Health care €9.8bn
All groups, Health care €209.4bn

Result

€12.2 billion

Why believe this?

Top 7.9–13%, Education

€6.4bnEstimated2024

Definition

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

Calculation

Computed as

Education × Top 7.9–13%, Education ÷ All groups, Education

From

Education €148.6bn
Top 7.9–13%, Education €5.6bn
All groups, Education €128.1bn

Result

€6.4 billion

Why believe this?

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

€2.6bnEstimated2024

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 7.9–13%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth

From

Other taxes on income and wealth €25.3bn
Top 7.9–13%, Other taxes on income and wealth €2.5bn
All groups, Other taxes on income and wealth €24.1bn

Result

€2.6 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?

Top 3.5–7.9%, Profits kept in companies

€7.7bnEstimated2023

Definition

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

Calculation

Computed as

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

From

Top 3.5–7.9%, Profits kept in companies, below P95 €6bn
Top 3.5–7.9%, Profits kept in companies, above P95 €1.7bn

Result

€7.7 billion

Why believe this?

All groups, Subsidies on products

€32bnEstimated2023

Definition

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

Calculation

Computed as

Bottom 33%, Subsidies on products + Bottom 33–49%, Subsidies on products + Middle, 49–61% from the bottom, Subsidies on products + Top 29–39%, Subsidies on products + Top 20–29%, Subsidies on products + Top 13–20%, Subsidies on products + Top 7.9–13%, Subsidies on products + Top 3.5–7.9%, Subsidies on products + Top 0.9–3.5%, Subsidies on products + Top 0.6–0.9%, Subsidies on products + Top 0.3–0.6%, Subsidies on products + Top 0.2–0.3%, Subsidies on products + Top 0.04–0.2%, Subsidies on products + Top 0.04%, Subsidies on products

From

Bottom 33%, Subsidies on products €9.7bn
Bottom 33–49%, Subsidies on products €4.7bn
Middle, 49–61% from the bottom, Subsidies on products €3.8bn
Top 29–39%, Subsidies on products €3.2bn
Top 20–29%, Subsidies on products €2.8bn
Top 13–20%, Subsidies on products €2.4bn
Top 7.9–13%, Subsidies on products €1.9bn
Top 3.5–7.9%, Subsidies on products €1.6bn
Top 0.9–3.5%, Subsidies on products €1.2bn
Top 0.6–0.9%, Subsidies on products €182m
Top 0.3–0.6%, Subsidies on products €158m
Top 0.2–0.3%, Subsidies on products €131m
Top 0.04–0.2%, Subsidies on products €98.5m
Top 0.04%, Subsidies on products €50.6m

Result

€32.0 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 0.04–0.2%, Subsidies on products

€98.5mEstimated2023

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 (= 0.0410), 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

€0.1 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 0.9–3.5%, Pensions

€18.6bnEstimated2023

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 (= 0.5102), level on the tail (b = 1.920, shape = 0.490), e = 0.23: the elasticity of the item per person to income per person between Insee's V19 and V20

From

Top 5%, Pensions €36.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5
V19, Pensions, Insee €30.2bn
V19, Extended primary income, Insee €218.2bn
V19, Individuals, millions, Insee 3.4
V20, Pensions, Insee €36.4bn
V20, Extended primary income, Insee €499.9bn
V20, Individuals, millions, Insee 3.4

Result

€18.6 billion

Why believe this?

Top 3.5–7.9%, Unemployment benefits, above P95

€791mEstimated2023

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 (= 0.3165), 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

€0.8 billion

Why believe this?

V19, Unemployment benefits, Insee

€2.9bnEstimated2023

Definition

What it counts: Unemployment insurance and solidarity benefits.
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 32 “Allocations chômage”, column U (V19)
Published: 16 April 2026
As published: €2.9 billion
Read: 2026-10-14

Why believe this?

V20, Unemployment benefits, Insee

€2.5bnEstimated2023

Definition

What it counts: Unemployment insurance and solidarity benefits.
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 32 “Allocations chômage”, column V (V20)
Published: 16 April 2026
As published: €2.5 billion
Read: 2026-10-14

Why believe this?

Top 29–39%, Other cash benefits

€11.9bnEstimated2023

Definition

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

Source

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

Why believe this?

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 0.04–0.2%, Health care

€177mEstimated2023

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 (= 0.0224), 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

€0.2 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 0.04–0.2%, Education

€130mEstimated2023

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 (= 0.0245), 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

€0.1 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 0.04%, Social care and housing aid

€19.4mEstimated2023

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 (= 0.0072), 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

€0.0 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 (= 0.5225), level on the tail (b = 1.920, shape = 0.490), e = -0.08: the elasticity of the item per person to income per person between Insee's V19 and V20

From

Top 5%, Collective services €11.5bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5
V19, Collective services, Insee €12.3bn
V19, Extended primary income, Insee €218.2bn
V19, Individuals, millions, Insee 3.4
V20, Collective services, Insee €11.5bn
V20, Extended primary income, Insee €499.9bn
V20, Individuals, millions, Insee 3.4

Result

€6.0 billion

Why believe this?

Top 3.5–7.9%, Taxes on products

€16.5bnEstimated2024

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

Top 3.5–7.9%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)

From

Top 3.5–7.9%, Taxes on products €17.3bn
Share of consumption by visitors 4.6%

Result

€16.5 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?

Bottom 33–49%, Taxes on production

€14.5bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published: 16 April 2026
It says: row 20, V7: -3.9; row 20, V8: -4.3; row 20, V9: -4.8; row 20, V10: -5.1
As published: €14.5 billion
Read: 2026-10-14

Why believe this?

Top 3.5–7.9%, Corporate tax, above P95

€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 P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.0774), 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

€4.4 billion

Why believe this?

Contribution rate, P99.9998–100, 2016

0.5%Estimated2016

Definition

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

Source

Source: Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where: Figure 1b, p. 6, read from the chart (±1 point)
Published: May 2025
It says: Taux d'imposition global par g-percentile, revenu économique
As published: 0.5%
Read: 2026-10-14

Why believe this?

Top 13–20%, Corporate tax

€2.9bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published: 16 April 2026
It says: row 22, V16: -1.7; row 22, V17: -2; row 22, V18: -2.6
As published: €2.9 billion
Read: 2026-10-14

Why believe this?

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

€10.4bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, Net financial income × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1666), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure

From

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

Result

€10.4 billion

Why believe this?

Top 13–20%, Net financial income

€10.8bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published: 16 April 2026
It says: row 8, V16: 5.6; row 8, V17: 7.4; row 8, V18: 9.6
As published: €10.8 billion
Read: 2026-10-14

Why believe this?

Top 0.04%, Other taxes on income and wealth

€331mEstimated2023

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 P99.9602–100 ÷ ∫ 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%, Other taxes on income and wealth €8.8bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5
Personal tax rate, P99–99.9, 2016 23%
Personal tax rate, top 0.1% 9.8%
Economic income of P99–99.9, 2016 €91.5bn

Result

€0.3 billion

Why believe this?

Top 0.3–0.6%, Other contributions

€2.8bnEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0619), 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

€2.8 billion

Why believe this?

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

€7.3bnEstimated2023

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 (= 0.2183), 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

€7.3 billion

Why believe this?

V19, Taxes on products, Insee

€19.9bnEstimated2023

Definition

What it counts: VAT, energy and other excise duties and property transfer duties, collected by firms on what they sell; Insee attributes them to the households who consume.
Caveat: Insee 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 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, column U (V19)
Published: 16 April 2026
As published: €19.9 billion
Read: 2026-10-14

Why believe this?

V20, Taxes on products, Insee

€33.3bnEstimated2023

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 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 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, column V (V20)
Published: 16 April 2026
As published: €33.3 billion
Read: 2026-10-14

Why believe this?

Top 0.2–0.3%, Taxes on production

€1.4bnEstimated2023

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 (= 0.0650), level on the tail (b = 1.920, shape = 0.490), e = 0.63: the elasticity of the item per person to income per person between Insee's V19 and V20

From

Top 5%, Taxes on production €22.2bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5
V19, Taxes on production, Insee €13.2bn
V19, Extended primary income, Insee €218.2bn
V19, Individuals, millions, Insee 3.4
V20, Taxes on production, Insee €22.2bn
V20, Extended primary income, Insee €499.9bn
V20, Individuals, millions, Insee 3.4

Result

€1.4 billion

Why believe this?

Top 3.5–7.9%, CSG on earnings and benefits

€13.2bnEstimated2024

Definition

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

Calculation

Computed as

Top 3.5–7.9%, CSG − Top 3.5–7.9%, CSG on capital income

From

Top 3.5–7.9%, CSG €15.2bn
Top 3.5–7.9%, CSG on capital income €2.1bn

Result

€13.2 billion

Why believe this?

Top 7.9–13%, CSG

€15bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.6–0.9%, 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 (= 0.0822), level on the tail (b = 1.920, shape = 0.490), e = 0.78: the elasticity of the item per person to income per person between Insee's V19 and V20

From

Top 5%, CSG €29.3bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5
V19, CSG, Insee €15.4bn
V19, Extended primary income, Insee €218.2bn
V19, Individuals, millions, Insee 3.4
V20, CSG, Insee €29.3bn
V20, Extended primary income, Insee €499.9bn
V20, Individuals, millions, Insee 3.4

Result

€2.4 billion

Why believe this?

Bottom 33%, Net financial income

€8.3bnEstimated2023

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 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 8, V1: 1; row 8, V2: 0.9; row 8, V3: 1; row 8, V4: 1.1; row 8, V5: 1.3; row 8, V6: 1.7; row 8, V7: 1.9
As published: €8.3 billion
Read: 2026-10-14

Why believe this?

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

€3.6bnEstimated2023

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

Result

€3.6 billion

Why believe this?

Top 0.04–0.2%, 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 P99.8457–99.9602 ÷ ∫ 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%, Rents, actual and imputed €21.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€1.8 billion

Why believe this?

Bottom 33%, Income tax

€2.9bnEstimated2023

Definition

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

Source

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

Why believe this?

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

€1.7bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.04–0.2%, Other taxes on income and wealth

€976mEstimated2023

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 (= 0.1109), 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

€1.0 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 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 3.5–7.9%, paid a month per person

€3,410Estimated2024

Definition

What it counts

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

Competing figures

€3,410, Central. The same computation under this alternative assumption; see the note under the chart.
€3,410, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
€3,380, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
€3,360, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
€3,640, 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 3.5–7.9%, levies paid × 10⁹ ÷ Top 3.5–7.9%, people ÷ 12

From

Top 3.5–7.9%, levies paid €121.5bn
Top 3.5–7.9%, people 3.0 million

Result

€3,410

Why believe this?

Top 3.5–7.9%, Other contributions

€20bnEstimated2024

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

Other contributions €190.6bn
Top 3.5–7.9%, Other contributions €22.4bn
All groups, Other contributions €214bn

Result

€20.0 billion

Why believe this?

Top 0.9–3.5%, Profits kept in companies

€37.9bnEstimated2023

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 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%, Profits kept in companies €90.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€37.9 billion

Why believe this?

Top 0.3–0.6%, Subsidies on products

€183mEstimated2023

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 P99.4036–99.6595 ÷ ∫ 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%, Subsidies on products €2.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€0.2 billion

Why believe this?

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

€4.1bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published: 16 April 2026
It says: row 21, V10: 1.4; row 21, V11: 1.6; row 21, V12: 1.7; row 21, V13: 1.9
As published: €4.1 billion
Read: 2026-10-14

Why believe this?

Top 3.5–7.9%, Unemployment benefits, below P95

€1.7bnEstimated2023

Definition

What it counts: Unemployment insurance and solidarity benefits.

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, column U (0.5730 × V19), summed, signs dropped
Published: 16 April 2026
It says: row 32, V19: 2.9
As published: €1.7 billion
Read: 2026-10-14

Why believe this?

Top 13–20%, Other cash benefits

€8.1bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published: 16 April 2026
It says: row 33, V16: 2.6; row 33, V17: 2.8; row 33, V18: 3.2; row 34, V16: 0.8; row 34, V17: 0.6; row 34, V18: 0.4; row 35, V16: 0.4; row 35, V17: 0.4; row 35, V18: 0.4; row 36, V16: 1.2; row 36, V17: 0.9; row 36, V18: 1.1; row 37, V16: 1.1; row 37, V17: 1.1; row 37, V18: 1.1
As published: €8.1 billion
Read: 2026-10-14

Why believe this?

Top 0.3–0.6%, Health care

€404mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure

From

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

Result

€0.4 billion

Why believe this?

Top 0.3–0.6%, Education

€271mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), level on the tail (b = 1.920, shape = 0.642), e = 0.00: the same per person, as the top 5%'s structure

From

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

Result

€0.3 billion

Why believe this?

Bottom 33%, Social care and housing aid

€61.7bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published: 16 April 2026
It says: row 42, V1: 4.9; row 42, V2: 6.5; row 42, V3: 7; row 42, V4: 8.8; row 42, V5: 5.7; row 42, V6: 4.7; row 42, V7: 5.3; row 44, V1: 4.4; row 44, V2: 3.2; row 44, V3: 2.6; row 44, V4: 1.9; row 44, V5: 1.1; row 44, V6: 0.6; row 44, V7: 0.5; row 45, V1: 0.8; row 45, V2: 0.9; row 45, V3: 1; row 45, V4: 1.1; row 45, V5: 1; row 45, V6: 1; row 45, V7: 1
As published: €61.7 billion
Read: 2026-10-14

Why believe this?

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

€4.4bnEstimated2024

Definition

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

Calculation

Computed as

Other taxes on income and wealth × Top 0.9–3.5%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth

From

Other taxes on income and wealth €25.3bn
Top 0.9–3.5%, Other taxes on income and wealth €4.1bn
All groups, Other taxes on income and wealth €24.1bn

Result

€4.4 billion

Why believe this?

Top 0.9–3.5%, paid a month per person

€4,990Estimated2024

Definition

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

Calculation

Computed as

Top 0.9–3.5%, levies paid × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12

From

Top 0.9–3.5%, levies paid €106.5bn
Top 0.9–3.5%, people 1.8 million

Result

€4,990

Why believe this?

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

13.9%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 0.9–3.5%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 0.9–3.5%, 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 0.9–3.5%, Net financial income €26bn
All groups, Net financial income €133.9bn
Top 0.9–3.5%, Rents, actual and imputed €8.9bn
All groups, Rents, actual and imputed €166.8bn

Result

13.9%

Why believe this?

Top 0.6–0.9%, Profits kept in companies

€7.5bnEstimated2023

Definition

What it counts: The part of companies' profits that is not paid out, attributed to the households that own them.
Caveat: Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as

Top 5%, Profits kept in companies × ∫ level^e over P99.0795–99.4036 ÷ ∫ 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%, Profits kept in companies €90.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€7.5 billion

Why believe this?

Top 0.6–0.9%, Subsidies on production

€883mEstimated2024

Definition

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

Calculation

Computed as

Subsidies on production × Top 0.6–0.9%, Subsidies on production ÷ All groups, Subsidies on production

From

Subsidies on production €53.4bn
Top 0.6–0.9%, Subsidies on production €631m
All groups, Subsidies on production €38.2bn

Result

€0.9 billion

Why believe this?

Top 20–29%, Taxes on products

€31.4bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published: 16 April 2026
It says: row 18, V15: -18.1; row 18, V16: -19.4
As published: €31.4 billion
Read: 2026-10-14

Why believe this?

Top 13–20%, Taxes on production

€13.3bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published: 16 April 2026
It says: row 20, V16: -8.6; row 20, V17: -9.3; row 20, V18: -11
As published: €13.3 billion
Read: 2026-10-14

Why believe this?

Top 0.6–0.9%, Corporate tax

€4bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.6–0.9%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)

From

Top 0.6–0.9%, Corporate tax €5bn
Share of French companies' equity held outside France 20.2%

Result

€4.0 billion

Why believe this?

Bottom 33–49%, Corporate tax

€1.2bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns I and J and K and L (0.3399 × V7 + 1.0000 × V8 + 1.0000 × V9 + 0.7913 × V10), summed, signs dropped
Published: 16 April 2026
It says: row 22, V7: -0.3; row 22, V8: -0.4; row 22, V9: -0.4; row 22, V10: -0.4
As published: €1.2 billion
Read: 2026-10-14

Why believe this?

Top 3.5–7.9%, Corporate tax, above P95

€9.6bnEstimated2023

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 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%, Corporate tax €57.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€9.6 billion

Why believe this?

Top 3.5–7.9%, CSG, below P95

€8.8bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, column U (0.5730 × V19), summed, signs dropped
Published: 16 April 2026
It says: row 23, V19: -15.4
As published: €8.8 billion
Read: 2026-10-14

Why believe this?

Top 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 0.04–0.2%, 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 P99.8457–99.9602 ÷ ∫ 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%, 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 7.9–13%, Rents, actual and imputed

€15.1bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published: 16 April 2026
It says: row 9, V18: 12.9; row 9, V19: 14.9
As published: €15.1 billion
Read: 2026-10-14

Why believe this?

Top 0.04%, Other taxes on income and wealth

€710mEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0807), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, Other taxes on income and wealth €8.8bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.7 billion

Why believe this?

Top 0.3–0.6%, Other contributions

€3.8bnEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0837), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure

From

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

Result

€3.8 billion

Why believe this?

Top 0.6–0.9%, Taxes on production

€1.8bnEstimated2024

Definition

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

Calculation

Computed as

Taxes on production × Top 0.6–0.9%, Taxes on production ÷ All groups, Taxes on production

From

Taxes on production €130.7bn
Top 0.6–0.9%, Taxes on production €1.8bn
All groups, Taxes on production €127.9bn

Result

€1.8 billion

Why believe this?

Top 0.6–0.9%, Income tax

€3.9bnEstimated2024

Definition

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

Calculation

Computed as

Income tax × Top 0.6–0.9%, Income tax ÷ All groups, Income tax

From

Income tax €105.8bn
Top 0.6–0.9%, Income tax €3.8bn
All groups, Income tax €101.5bn

Result

€3.9 billion

Why believe this?

Top 0.6–0.9%, Pension contributions

€4bnEstimated2024

Definition

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

Calculation

Computed as

Pension contributions × Top 0.6–0.9%, Pension contributions ÷ All groups, Pension contributions

From

Pension contributions €293bn
Top 0.6–0.9%, Pension contributions €4.5bn
All groups, Pension contributions €328.7bn

Result

€4.0 billion

Why believe this?

Top 0.3–0.6%, Rents, actual and imputed

€1.4bnEstimated2023

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 (= 0.0666), level on the tail (b = 1.920, shape = 0.490), e = 0.44: the elasticity of the item per person to income per person between Insee's V19 and V20

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
V19, Loyers réels et imputés aux propriétaires, Insee €14.9bn
V19, Extended primary income, Insee €218.2bn
V19, Individuals, millions, Insee 3.4
V20, Loyers réels et imputés aux propriétaires, Insee €21.4bn
V20, Extended primary income, Insee €499.9bn
V20, Individuals, millions, Insee 3.4

Result

€1.4 billion

Why believe this?

Top 0.3–0.6%, transfers received

€5.6bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.3–0.6%, Subsidies on products + Top 0.3–0.6%, Subsidies on production + Top 0.3–0.6%, Pensions + Top 0.3–0.6%, Unemployment benefits + Top 0.3–0.6%, Other cash benefits + Top 0.3–0.6%, Health care + Top 0.3–0.6%, Education + Top 0.3–0.6%, Social care and housing aid + Top 0.3–0.6%, Culture and leisure + Top 0.3–0.6%, Collective services

From

Top 0.3–0.6%, Subsidies on products €220m
Top 0.3–0.6%, Subsidies on production €834m
Top 0.3–0.6%, Pensions €2.1bn
Top 0.3–0.6%, Unemployment benefits €112m
Top 0.3–0.6%, Other cash benefits €516m
Top 0.3–0.6%, Health care €499m
Top 0.3–0.6%, Education €324m
Top 0.3–0.6%, Social care and housing aid €131m
Top 0.3–0.6%, Culture and leisure €110m
Top 0.3–0.6%, Collective services €781m

Result

€5.6 billion

Why believe this?

Top 0.3–0.6%, Health care

€499mEstimated2024

Definition

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

Calculation

Computed as

Health care × Top 0.3–0.6%, Health care ÷ All groups, Health care

From

Health care €261.2bn
Top 0.3–0.6%, Health care €400m
All groups, Health care €209.4bn

Result

€0.5 billion

Why believe this?

Top 0.3–0.6%, Education

€324mEstimated2024

Definition

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

Calculation

Computed as

Education × Top 0.3–0.6%, Education ÷ All groups, Education

From

Education €148.6bn
Top 0.3–0.6%, Education €280m
All groups, Education €128.1bn

Result

€0.3 billion

Why believe this?

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

€775mEstimated2024

Definition

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

Calculation

Computed as

Other taxes on income and wealth × Top 0.3–0.6%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth

From

Other taxes on income and wealth €25.3bn
Top 0.3–0.6%, Other taxes on income and wealth €738m
All groups, Other taxes on income and wealth €24.1bn

Result

€0.8 billion

Why believe this?

Top 0.3–0.6%, 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 0.3–0.6%, Other contributions ÷ All groups, Other contributions

From

Other contributions €190.6bn
Top 0.3–0.6%, Other contributions €3.8bn
All groups, Other contributions €214bn

Result

€3.3 billion

Why believe this?

Top 0.2–0.3%, net financial income, monthly equivalent per resident, 2023 data

€3,260Estimated2023

Definition

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

Calculation

Computed as

Top 0.2–0.3%, Net financial income × 10⁹ ÷ Top 0.2–0.3%, people ÷ 12

From

Top 0.2–0.3%, Net financial income €5bn
Top 0.2–0.3%, people 127,358

Result

€3,260

Why believe this?

Top 0.2–0.3%, people

127,358Estimated2023

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 6% of income 99.7
Rank above which people hold 4% of income 99.8

Result

127,358

Why believe this?

Top 0.04–0.2%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€2,010Estimated2023

Definition

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

Calculation

Computed as

Top 0.04–0.2%, Rents, actual and imputed × 10⁹ ÷ Top 0.04–0.2%, people ÷ 12

From

Top 0.04–0.2%, Rents, actual and imputed €1.9bn
Top 0.04–0.2%, people 78,339

Result

€2,010

Why believe this?

Top 0.04–0.2%, Rents, actual and imputed

€1.9bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, Rents, actual and imputed × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0884), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, Rents, actual and imputed €21.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€1.9 billion

Why believe this?

Top 0.04–0.2%, Subsidies on products

€296mEstimated2024

Definition

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

Calculation

Computed as

Subsidies on products × Top 0.04–0.2%, Subsidies on products ÷ All groups, Subsidies on products

From

Subsidies on products €44.6bn
Top 0.04–0.2%, Subsidies on products €212m
All groups, Subsidies on products €32bn

Result

€0.3 billion

Why believe this?

Top 0.04–0.2%, Unemployment benefits

€56.5mEstimated2024

Definition

What it counts: Unemployment insurance and solidarity benefits.

Calculation

Computed as

Unemployment benefits × Top 0.04–0.2%, Unemployment benefits ÷ All groups, Unemployment benefits

From

Unemployment benefits €45.2bn
Top 0.04–0.2%, Unemployment benefits €57.3m
All groups, Unemployment benefits €45.8bn

Result

€0.1 billion

Why believe this?

Top 0.04%, Subsidies on products

€194mEstimated2023

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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0807), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, Subsidies on products €2.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.2 billion

Why believe this?

Top 29–39%, Pensions

€45.6bnEstimated2023

Definition

What it counts: Retirement pensions, survivors' pensions included.

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 31 “Pensions de retraite”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published: 16 April 2026
It says: row 31, V13: 20.9; row 31, V14: 23.8; row 31, V15: 23.1
As published: €45.6 billion
Read: 2026-10-14

Why believe this?

Top 20–29%, Unemployment benefits

€2.8bnEstimated2023

Definition

What it counts: Unemployment insurance and solidarity benefits.

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published: 16 April 2026
It says: row 32, V15: 1.8; row 32, V16: 1.6
As published: €2.8 billion
Read: 2026-10-14

Why believe this?

Top 0.2–0.3%, Other cash benefits

€313mEstimated2023

Definition

What it counts: Sick pay and work-injury benefits, family benefits, minimum incomes, disability benefits, and the reimbursements of firms' group health insurance, which Insee counts among cash benefits.
Caveat: Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as

Top 5%, Other cash benefits × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0372), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure

From

Top 5%, Other cash benefits €8.4bn
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%, Health care

€62.8mEstimated2023

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 P99.9602–100 ÷ ∫ 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%, Health care €7.9bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.1 billion

Why believe this?

Top 0.04%, Education

€42.2mEstimated2023

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 P99.9602–100 ÷ ∫ 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%, Education €5.3bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.0 billion

Why believe this?

Top 0.04–0.2%, Social care and housing aid

€61.8mEstimated2023

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 P99.8457–99.9602 ÷ ∫ 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%, Social care and housing aid €2.7bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.5

Result

€0.1 billion

Why believe this?

Top 3.5–7.9%, Social care and housing aid

€2.4bnEstimated2023

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.

Calculation

Computed as

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

From

Top 3.5–7.9%, Social care and housing aid, below P95 €1.6bn
Top 3.5–7.9%, Social care and housing aid, above P95 €798m

Result

€2.4 billion

Why believe this?

Bottom 33%, Culture and leisure

€17.3bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 43 “Culture et loisirs”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published: 16 April 2026
It says: row 43, V1: 2.6; row 43, V2: 2.6; row 43, V3: 2.6; row 43, V4: 2.6; row 43, V5: 2.6; row 43, V6: 2.6; row 43, V7: 2.6
As published: €17.3 billion
Read: 2026-10-14

Why believe this?

Top 0.6–0.9%, Culture and leisure

€169mEstimated2023

Definition

What it counts: Public culture, sport and leisure services, spread equally per person.
Caveat: Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as

Top 5%, Culture and leisure × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure

From

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

Result

€0.2 billion

Why believe this?

Top 29–39%, Collective services

€23.5bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 46 “Autres transferts non monétaires”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published: 16 April 2026
It says: row 46, V13: 11.6; row 46, V14: 11.8; row 46, V15: 11.3
As published: €23.5 billion
Read: 2026-10-14

Why believe this?

Top 0.04–0.2%, Pensions

€817mEstimated2024

Definition

What it counts: Retirement pensions, survivors' pensions included.

Calculation

Computed as

Pensions × Top 0.04–0.2%, Pensions ÷ All groups, Pensions

From

Pensions €389.8bn
Top 0.04–0.2%, Pensions €834m
All groups, Pensions €397.8bn

Result

€0.8 billion

Why believe this?

Top 0.04–0.2%, Social care and housing aid

€60.3mEstimated2024

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 0.04–0.2%, Social care and housing aid ÷ All groups, Social care and housing aid

From

Social care and housing aid €113.4bn
Top 0.04–0.2%, Social care and housing aid €61.8m
All groups, Social care and housing aid €116.3bn

Result

€0.1 billion

Why believe this?

Top 0.04–0.2%, Collective services

€369mEstimated2024

Definition

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

Calculation

Computed as

Collective services × Top 0.04–0.2%, Collective services ÷ All groups, Collective services

From

Collective services €335.7bn
Top 0.04–0.2%, Collective services €263m
All groups, Collective services €239.5bn

Result

€0.4 billion

Why believe this?

Top 0.04–0.2%, levies paid

€25.2bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.04–0.2%, Taxes on products + Top 0.04–0.2%, Taxes on production + Top 0.04–0.2%, Corporate tax + Top 0.04–0.2%, CSG on earnings and benefits + Top 0.04–0.2%, CSG on capital income + Top 0.04–0.2%, Income tax + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04–0.2%, Pension contributions + Top 0.04–0.2%, Other contributions

From

Top 0.04–0.2%, Taxes on products €2.9bn
Top 0.04–0.2%, Taxes on production €2bn
Top 0.04–0.2%, Corporate tax €4.2bn
Top 0.04–0.2%, CSG on earnings and benefits €2.2bn
Top 0.04–0.2%, CSG on capital income €520m
Top 0.04–0.2%, Income tax €4.6bn
Top 0.04–0.2%, Other taxes on income and wealth €817m
Top 0.04–0.2%, Pension contributions €4.5bn
Top 0.04–0.2%, Other contributions €3.6bn

Result

€25.2 billion

Why believe this?

Top 0.04–0.2%, Taxes on products

€3bnEstimated2024

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 0.04–0.2%, Taxes on products ÷ All groups, Taxes on products

From

Taxes on products €325.4bn
Top 0.04–0.2%, Taxes on products €2.9bn
All groups, Taxes on products €318.6bn

Result

€3.0 billion

Why believe this?

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

€11.4bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 18 “Taxes sur les produits (TVA, TICPE, accises, DMTO, etc.)”, column U (0.5730 × V19), summed, signs dropped
Published: 16 April 2026
It says: row 18, V19: -19.9
As published: €11.4 billion
Read: 2026-10-14

Why believe this?

Top 0.9–3.5%, Taxes on production

€8.5bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.3831), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, Taxes on production €22.2bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€8.5 billion

Why believe this?

Top 0.6–0.9%, Taxes on production

€1.7bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, Taxes on production × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0751), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, Taxes on production €22.2bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€1.7 billion

Why believe this?

Top 20–29%, CSG

€15.7bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published: 16 April 2026
It says: row 23, V15: -8.9; row 23, V16: -9.8
As published: €15.7 billion
Read: 2026-10-14

Why believe this?

Top 0.2–0.3%, CSG

€2.3bnEstimated2023

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 P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0799), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure

From

Top 5%, CSG €29.3bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€2.3 billion

Why believe this?

Bottom 33%, Net financial income

€8.3bnEstimated2023

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 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 8, V1: 1; row 8, V2: 0.9; row 8, V3: 1; row 8, V4: 1.1; row 8, V5: 1.3; row 8, V6: 1.7; row 8, V7: 1.9
As published: €8.3 billion
Read: 2026-10-14

Why believe this?

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

€3.5bnEstimated2023

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 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%, Rents, actual and imputed €21.4bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€3.5 billion

Why believe this?

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

€3.3bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published: 16 April 2026
It says: row 24, V10: -0.7; row 24, V11: -1.1; row 24, V12: -1.5; row 24, V13: -1.9
As published: €3.3 billion
Read: 2026-10-14

Why believe this?

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

€672mEstimated2023

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 P99.4036–99.6595 ÷ ∫ 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%, Other taxes on income and wealth €8.8bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€0.7 billion

Why believe this?

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

€35.8bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns L and M and N and O (0.2087 × V10 + 1.0000 × V11 + 1.0000 × V12 + 0.2689 × V13), summed, signs dropped
Published: 16 April 2026
It says: row 26, V10: -12.9; row 26, V11: -13.8; row 26, V12: -14.6; row 26, V13: -17.5
As published: €35.8 billion
Read: 2026-10-14

Why believe this?

Top 7.9–13%, Other contributions

€25.1bnEstimated2023

Definition

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

Source

Source: Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where: Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published: 16 April 2026
It says: row 29, V18: -14.3; row 29, V19: -18.2; row 27, V18: -3.2; row 27, V19: -3.7; row 28, V18: -3.2; row 28, V19: -4.1
As published: €25.1 billion
Read: 2026-10-14

Why believe this?

Top 0.04%, Other contributions

€6bnEstimated2023

Definition

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

Calculation

Computed as

Top 5%, Other contributions × ∫ level^e over P99.9602–100 ÷ ∫ 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%, Other contributions €45.1bn
Inverted Pareto coefficient at P95 1.9
Shape of the top 5%'s tail 0.6

Result

€6.0 billion

Why believe this?

Top 0.04–0.2%, 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 0.04–0.2%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)

From

Top 0.04–0.2%, Taxes on products €2.8bn
Share of consumption by visitors 4.6%

Result

€2.7 billion

Why believe this?

Top 0.04–0.2%, Taxes on production

€1.9bnEstimated2024

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

Taxes on production €130.7bn
Top 0.04–0.2%, Taxes on production €1.9bn
All groups, Taxes on production €127.9bn

Result

€1.9 billion

Why believe this?

Top 0.04–0.2%, Income tax

€2.9bnEstimated2024

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

Income tax €105.8bn
Top 0.04–0.2%, Income tax €2.8bn
All groups, Income tax €101.5bn

Result

€2.9 billion

Why believe this?

Top 0.04–0.2%, Pension contributions

€1.8bnEstimated2024

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

Pension contributions €293bn
Top 0.04–0.2%, Pension contributions €2bn
All groups, Pension contributions €328.7bn

Result

€1.8 billion

Why believe this?

Top 0.04%, Net financial income

€25.5bnEstimated2023

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 (= 0.4089), 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

€25.5 billion

Why believe this?

Top 0.04%, Pensions

€284mEstimated2024

Definition

What it counts: Retirement pensions, survivors' pensions included.

Calculation

Computed as

Pensions × Top 0.04%, Pensions ÷ All groups, Pensions

From

Pensions €389.8bn
Top 0.04%, Pensions €290m
All groups, Pensions €397.8bn

Result

€0.3 billion

Why believe this?

Top 0.04%, Social care and housing aid

€20.9mEstimated2024

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 0.04%, Social care and housing aid ÷ All groups, Social care and housing aid

From

Social care and housing aid €113.4bn
Top 0.04%, Social care and housing aid €21.5m
All groups, Social care and housing aid €116.3bn

Result

€0.0 billion

Why believe this?

Top 0.04%, Collective services

€128mEstimated2024

Definition

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

Calculation

Computed as

Collective services × Top 0.04%, Collective services ÷ All groups, Collective services

From

Collective services €335.7bn
Top 0.04%, Collective services €91.5m
All groups, Collective services €239.5bn

Result

€0.1 billion

Why believe this?

Top 0.04%, Subsidies on products

€279mEstimated2024

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

Subsidies on products €44.6bn
Top 0.04%, Subsidies on products €200m
All groups, Subsidies on products €32bn

Result

€0.3 billion

Why believe this?

Top 0.04%, Unemployment benefits

€19.6mEstimated2024

Definition

What it counts: Unemployment insurance and solidarity benefits.

Calculation

Computed as

Unemployment benefits × Top 0.04%, Unemployment benefits ÷ All groups, Unemployment benefits

From

Unemployment benefits €45.2bn
Top 0.04%, Unemployment benefits €19.9m
All groups, Unemployment benefits €45.8bn

Result

€0.0 billion

Why believe this?

Top 0.04%, Corporate tax

€46.5bnEstimated2024

Definition

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

Calculation

Computed as

Corporate tax × Top 0.04%, Corporate tax ÷ All groups, Corporate tax

From

Corporate tax €81.2bn
Top 0.04%, Corporate tax €44.7bn
All groups, Corporate tax €78.1bn

Result

€46.5 billion

Why believe this?

Top 0.04%, CSG on earnings and benefits

€2bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.04%, CSG − Top 0.04%, CSG on capital income

From

Top 0.04%, CSG €2.5bn
Top 0.04%, CSG on capital income €475m

Result

€2.0 billion

Why believe this?

Top 0.04%, levies paid

€23.8bnEstimated2024

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 €2.7bn
Top 0.04%, Taxes on production €1.9bn
Top 0.04%, Corporate tax €4bn
Top 0.04%, CSG on earnings and benefits €2.1bn
Top 0.04%, CSG on capital income €490m
Top 0.04%, Income tax €4.3bn
Top 0.04%, Other taxes on income and wealth €770m
Top 0.04%, Pension contributions €4.3bn
Top 0.04%, Other contributions €3.3bn

Result

€23.8 billion

Why believe this?

Top 0.04%, 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 0.04%, Taxes on products ÷ All groups, Taxes on products

From

Taxes on products €325.4bn
Top 0.04%, Taxes on products €2.8bn
All groups, Taxes on products €318.6bn

Result

€2.8 billion

Why believe this?

Top 0.04%, Corporate tax

€4bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.04%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)

From

Top 0.04%, Corporate tax €5bn
Share of French companies' equity held outside France 20.2%

Result

€4.0 billion

Why believe this?

Public debt, all holders, end 2023

€3,103bnObserved2023

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_S2 time=2023 · query this cell
As published: €3,103,247.7 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?

International cooperation from the EU

€3.5bnObserved2024

Definition

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

Source

Source: Eurostat, dataset gov_10a_main (browse the table)
Exact cell: geo=FR unit=MIO_EUR sector=S13 na_item=D74REC_S212 time=2024 · query this cell
As published: €3,488.0 million
Dataset version: updated 2026-07-21, read 2026-10-14

Calculation

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

Why believe this?

Inheritance and gift duties

€20.8bnObserved2024

Definition

What it counts: Taxes on capital transfers (ESA D.91A): inheritance and gift duties.

Source

Source: Eurostat, dataset gov_10a_taxag (browse the table)
Exact cell: geo=FR unit=MIO_EUR sector=S13_S212 na_item=D91A time=2024 · query this cell
As published: €20,819.0 million
Dataset version: updated 2026-07-21, read 2026-10-04

Calculation

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

Why believe this?

Share of public debt held by other lenders in France

27.8%Estimated2024

Definition

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

Calculation

Computed as

((Public debt held in France, end 2023 + Public debt held in France, end 2024) − (Public debt held by the central bank, end 2023 + Public debt held by the central bank, end 2024)) ÷ (Public debt, all holders, end 2023 + Public debt, all holders, end 2024) × 100

From

Public debt held in France, end 2023 €1,515bn
Public debt held in France, end 2024 €1,568bn
Public debt held by the central bank, end 2023 €660.9bn
Public debt held by the central bank, end 2024 €636.6bn
Public debt, all holders, end 2023 €3,103bn
Public debt, all holders, end 2024 €3,306bn

Result

27.8%

Why believe this?

Share of net borrowing from the Banque de France

−12%Estimated2024

Definition

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

Calculation

Computed as

(Public debt held by the central bank, end 2024 − Public debt held by the central bank, end 2023) ÷ (Public debt, all holders, end 2024 − Public debt, all holders, end 2023) × 100

From

Public debt held by the central bank, end 2023 €660.9bn
Public debt held by the central bank, end 2024 €636.6bn
Public debt, all holders, end 2023 €3,103bn
Public debt, all holders, end 2024 €3,306bn

Result

−12.0%

Why believe this?

Share of public debt held outside France

51.9%Estimated2024

Definition

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

Calculation

Computed as

(Public debt held by the rest of the world, end 2023 + Public debt held by the rest of the world, end 2024) ÷ (Public debt, all holders, end 2023 + Public debt, all holders, end 2024) × 100

From

Public debt held by the rest of the world, end 2023 €1,589bn
Public debt held by the rest of the world, end 2024 €1,738bn
Public debt, all holders, end 2023 €3,103bn
Public debt, all holders, end 2024 €3,306bn

Result

51.9%

Why believe this?

Top 20–29%, levies through companies

€46.7bnEstimated2024

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 20–29%, Taxes on products + Top 20–29%, Taxes on production + Top 20–29%, Corporate tax

From

Top 20–29%, Taxes on products €30.5bn
Top 20–29%, Taxes on production €14.1bn
Top 20–29%, Corporate tax €2.1bn

Result

€46.7 billion

Why believe this?

Top 20–29% → Taxes on income and wealth, 2024

€24.4bnEstimated2024

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 20–29%, CSG on earnings and benefits + Top 20–29%, Income tax + Top 20–29%, Other taxes on income and wealth

From

Top 20–29%, CSG on earnings and benefits €14.9bn
Top 20–29%, Income tax €7.6bn
Top 20–29%, Other taxes on income and wealth €1.9bn

Result

€24.4 billion

Why believe this?

Top 7.9–13% → Social contributions, 2024

€53.8bnEstimated2024

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%, Pension contributions + Top 7.9–13%, Other contributions

From

Top 7.9–13%, Pension contributions €31.5bn
Top 7.9–13%, Other contributions €22.3bn

Result

€53.8 billion

Why believe this?

Top 0.04% → Social contributions, 2024

€7.6bnEstimated2024

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 0.04%, Pension contributions + Top 0.04%, Other contributions

From

Top 0.04%, Pension contributions €4.3bn
Top 0.04%, Other contributions €3.3bn

Result

€7.6 billion

Why believe this?

Outside France → General government, 2024

€135.4bnEstimated2024

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

Lenders outside France + International cooperation from the EU + Capital transfers from the EU (recovery plan)

From

Lenders outside France €124.9bn
International cooperation from the EU €3.5bn
Capital transfers from the EU (recovery plan) €6.9bn

Result

€135.4 billion

Why believe this?

Cash benefits → Top 13–20%, 2024

€44.6bnEstimated2024

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 13–20%, Pensions + Top 13–20%, Unemployment benefits + Top 13–20%, Other cash benefits

From

Top 13–20%, Pensions €34.1bn
Top 13–20%, Unemployment benefits €2.5bn
Top 13–20%, Other cash benefits €8bn

Result

€44.6 billion

Why believe this?

Cash benefits → Top 0.04–0.2%, 2024

€1.1bnEstimated2024

Definition

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

Calculation

Computed as

Top 0.04–0.2%, Pensions + Top 0.04–0.2%, Unemployment benefits + Top 0.04–0.2%, Other cash benefits

From

Top 0.04–0.2%, Pensions €817m
Top 0.04–0.2%, Unemployment benefits €56.5m
Top 0.04–0.2%, Other cash benefits €189m

Result

€1.1 billion