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?

Tax households above P99.9998, 2016

75Observed2016

Definition

What it counts
The number of tax households above the threshold.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
Tableau 1, p. 3
Published
May 2025
It says
P99.9998: 75 foyers
As published
75
Read
2026-10-04

Why believe this?

V3, Extended primary income, Insee

€25.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 14 “Revenu primaire élargi (D=A+B+C)”, column E (V3)
Published
16 April 2026
As published
€25.3 billion
Read
2026-10-14

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?

Subsidies on products

€44.6bnEstimated2024

Definition

What it counts
Subsidies paid per unit sold, public transport above all, attributed to the households who consume.
Caveat
Estimated for this page: both years are put on the general-government perimeter (Eurostat S13). Each Insee item is scaled to Eurostat's total of its category for the year, split between the items of the category and between groups as Insee's 2023 accounts split it. Insee's own 2023 levels are wider in places (firms' collective pension and health schemes) and COFOG counts spending gross of the fees that finance part of it; the evidence panels show both.

Calculation

Computed as
Collective services, economic affairs and subsidies, at home × Subsidies on products ÷ Insee items in COFOG 01 without debt interest, 02 to 06
From
  • Collective services, economic affairs and subsidies, at home €433.7bn
  • Subsidies on products €31.8bn
  • Insee items in COFOG 01 without debt interest, 02 to 06 €309.3bn
Result
€44.6 billion

Why believe this?

EU contribution (VAT and GNI own resources)

€22.3bnObserved2024

Definition

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

Source

Source
Eurostat, dataset gov_10a_main (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=D76PAY time=2024 · query this cell
As published
€22,281.0 million
Dataset version
updated 2026-07-21, read 2026-10-14

Calculation

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

Why believe this?

Top 3.5–7.9%, Subsidies on products

€1.4bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Subsidies on products, below P95 + Top 3.5–7.9%, Subsidies on products, above P95
From
  • Top 3.5–7.9%, Subsidies on products, below P95 €974m
  • Top 3.5–7.9%, Subsidies on products, above P95 €400m
Result
€1.4 billion

Why believe this?

Top 0.3–0.6%, Subsidies on products

€200mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Subsidies on products × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, 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?

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?

Unemployment benefits

€45.2bnEstimated2024

Definition

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

Calculation

Computed as
Social protection × Unemployment benefits ÷ Insee items in COFOG 10, social protection
From
Result
€45.2 billion

Why believe this?

Top 3.5–7.9%, Unemployment benefits, below P95

€1.7bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Source

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

Why believe this?

Top 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 3.5–7.9%, Health care

€6.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Health care, below P95 + Top 3.5–7.9%, Health care, above P95
From
  • Top 3.5–7.9%, Health care, below P95 €4.6bn
  • Top 3.5–7.9%, Health care, above P95 €2.3bn
Result
€6.9 billion

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 = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.4 billion

Why believe this?

Education

€148.6bnObserved2024

Definition

What it counts
Schools and universities.

Source

Source
Eurostat, dataset gov_10a_exp (browse the table)
Exact cell
geo=FR unit=MIO_EUR sector=S13 na_item=TE cofog99=GF09 time=2024 · query this cell
As published
€148,639.6 million · flagged provisional by Eurostat
Dataset version
updated 2026-09-16, read 2026-10-14

Calculation

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

Why believe this?

Top 3.5–7.9%, Education

€4.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Education, below P95 + Top 3.5–7.9%, Education, above P95
From
  • Top 3.5–7.9%, Education, below P95 €2.9bn
  • Top 3.5–7.9%, Education, above P95 €1.6bn
Result
€4.5 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 = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.3 billion

Why believe this?

Bottom 33%, 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?

All groups, Collective services

€239.5bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Collective services + Bottom 33–49%, Collective services + Middle, 49–61% from the bottom, Collective services + Top 29–39%, Collective services + Top 20–29%, Collective services + Top 13–20%, Collective services + Top 7.9–13%, Collective services + Top 3.5–7.9%, Collective services + Top 0.9–3.5%, Collective services + Top 0.6–0.9%, Collective services + Top 0.3–0.6%, Collective services + Top 0.2–0.3%, Collective services + Top 0.04–0.2%, Collective services + Top 0.04%, Collective services
From
  • Bottom 33%, Collective services €83.4bn
  • Bottom 33–49%, Collective services €36.9bn
  • Middle, 49–61% from the bottom, Collective services €28.9bn
  • Top 29–39%, Collective services €23.5bn
  • Top 20–29%, Collective services €19.2bn
  • Top 13–20%, Collective services €15.7bn
  • Top 7.9–13%, Collective services €13.4bn
  • Top 3.5–7.9%, Collective services €10.4bn
  • Top 0.9–3.5%, Collective services €6bn
  • Top 0.6–0.9%, Collective services €745m
  • Top 0.3–0.6%, Collective services €589m
  • Top 0.2–0.3%, Collective services €428m
  • Top 0.04–0.2%, Collective services €263m
  • Top 0.04%, Collective services €91.5m
Result
€239.5 billion

Why believe this?

Bottom 33%, paid a month per person

€570Estimated2024

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €570, Central. The same computation under this alternative assumption; see the note under the chart.
  • €570, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €570, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €570, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €570, 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%, levies paid × 10⁹ ÷ Bottom 33%, people ÷ 12
From
Result
€570

Why believe this?

Taxes on products

€325.4bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on production and imports × Taxes on products ÷ Insee items in ESA D2, taxes on production and imports
From
Result
€325.4 billion

Why believe this?

Insee items in ESA D2, taxes on production and imports

€446.6bnEstimated2023

Definition

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

Calculation

Computed as
Taxes on products + Taxes on production
From
Result
€446.6 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

€9.3bnEstimated2023

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 (= 0.4167), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€9.3 billion

Why believe this?

Top 0.6–0.9%, Taxes on production

€1.9bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.
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 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.9 billion

Why believe this?

Bottom 33%, CSG

€15bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Bottom 33%, CSG ÷ All groups, CSG
From
Result
€15.0 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

€2.4bnEstimated2023

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 P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.4 billion

Why believe this?

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?

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 3.5–7.9%, Other taxes on income and wealth

€3.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Other taxes on income and wealth, below P95 + Top 3.5–7.9%, Other taxes on income and wealth, above P95
From
  • Top 3.5–7.9%, Other taxes on income and wealth, below P95 €1.7bn
  • Top 3.5–7.9%, Other taxes on income and wealth, above P95 €1.5bn
Result
€3.1 billion

Why believe this?

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

€733mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, 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?

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

€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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, 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?

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

€20Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €20, Central. The same computation under this alternative assumption; see the note under the chart.
  • €20, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €20, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €20, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €20, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Bottom 33–49%, Profits kept in companies × 10⁹ ÷ Bottom 33–49%, people ÷ 12
From
Result
€20

Why believe this?

Bottom 33–49%, Other cash benefits

€20.6bnEstimated2024

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 33–49%, Other cash benefits ÷ All groups, Other cash benefits
From
Result
€20.6 billion

Why believe this?

Bottom 33–49%, CSG on capital income

€1.4bnEstimated2024

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €845m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €1.2bn, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × Bottom 33–49%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €17.7bn
  • Bottom 33–49%, share of the CSG on capital income 7.8%
Result
€1.4 billion

Why believe this?

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

€1.8bnEstimated2024

Definition

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

Calculation

Computed as
Corporate tax × Middle, 49–61% from the bottom, Corporate tax ÷ All groups, Corporate tax
From
Result
€1.8 billion

Why believe this?

Top 29–39%, transfers received

€154.1bnEstimated2024

Definition

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

Calculation

Computed as
Top 29–39%, Subsidies on products + Top 29–39%, Subsidies on production + Top 29–39%, Pensions + Top 29–39%, Unemployment benefits + Top 29–39%, Other cash benefits + Top 29–39%, Health care + Top 29–39%, Education + Top 29–39%, Social care and housing aid + Top 29–39%, Culture and leisure + Top 29–39%, Collective services
From
Result
€154.1 billion

Why believe this?

Top 29–39%, Health care

€26.1bnEstimated2024

Definition

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

Calculation

Computed as
Health care × Top 29–39%, Health care ÷ All groups, Health care
From
Result
€26.1 billion

Why believe this?

Top 29–39%, Education

€12.8bnEstimated2024

Definition

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

Calculation

Computed as
Education × Top 29–39%, Education ÷ All groups, Education
From
Result
€12.8 billion

Why believe this?

Top 29–39%, Other taxes on income and wealth

€1.9bnEstimated2024

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 29–39%, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €25.3bn
  • Top 29–39%, Other taxes on income and wealth €1.8bn
  • All groups, Other taxes on income and wealth €24.1bn
Result
€1.9 billion

Why believe this?

Top 20–29%, Pensions

€39.2bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 20–29%, Pensions ÷ All groups, Pensions
From
Result
€39.2 billion

Why believe this?

Top 20–29%, Social care and housing aid

€5.3bnEstimated2024

Definition

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

Calculation

Computed as
Social care and housing aid × Top 20–29%, Social care and housing aid ÷ All groups, Social care and housing aid
From
Result
€5.3 billion

Why believe this?

Top 20–29%, Collective services

€26.9bnEstimated2024

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 20–29%, Collective services ÷ All groups, Collective services
From
Result
€26.9 billion

Why believe this?

Top 13–20%, CSG on earnings and benefits

€14.4bnEstimated2024

Definition

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

Calculation

Computed as
Top 13–20%, CSG − Top 13–20%, CSG on capital income
From
Result
€14.4 billion

Why believe this?

Top 7.9–13%, net financial income, monthly equivalent per resident, 2023 data

€290Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €290, Central. The same computation under this alternative assumption; see the note under the chart.
  • €290, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €290, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €290, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €290, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Top 7.9–13%, Net financial income × 10⁹ ÷ Top 7.9–13%, people ÷ 12
From
Result
€290

Why believe this?

Top 7.9–13%, Taxes on products

€22.5bnEstimated2024

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 7.9–13%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 7.9–13%, Taxes on products €23.6bn
  • Share of consumption by visitors 4.6%
Result
€22.5 billion

Why believe this?

Top 7.9–13%, share of the CSG on capital income

9.5%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 7.9–13%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 7.9–13%, Rents, actual and imputed ÷ All groups, Rents, actual and imputed) ÷ (CSG on income from investments, 2024 + CSG on income from property, 2024) × 100
From
Result
9.5%

Why believe this?

Living standard at P92.1, constant 2024 euros, a month

€4,500Estimated2024

Definition

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

Calculation

Computed as
Living standard at P92.1, constant 2024 euros ÷ 12, rounded to €10
From
  • Living standard at P92.1, constant 2024 euros €53,977
Result
€4,500

Why believe this?

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

€8.9bnEstimated2023

Definition

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

Source

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

Why believe this?

V20, Revenus financiers nets (intérêts, dividendes, etc.), Insee

€62.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 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 3.5–7.9%, Culture and leisure

€1.9bnEstimated2024

Definition

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

Calculation

Computed as
Culture and leisure × Top 3.5–7.9%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€1.9 billion

Why believe this?

Top 0.6–0.9%, Subsidies on products

€182mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Subsidies on products × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0756), 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
€0.2 billion

Why believe this?

Top 3.5–7.9%, Pensions

€27.1bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Top 3.5–7.9%, Pensions, below P95 + Top 3.5–7.9%, Pensions, above P95
From
  • Top 3.5–7.9%, Pensions, below P95 €17.3bn
  • Top 3.5–7.9%, Pensions, above P95 €9.8bn
Result
€27.1 billion

Why believe this?

Bottom 33%, Unemployment benefits

€18.3bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, columns C and D and E and F and G and H and I (1.0000 × V1 + 1.0000 × V2 + 1.0000 × V3 + 1.0000 × V4 + 1.0000 × V5 + 1.0000 × V6 + 0.6601 × V7), summed, signs dropped
Published
16 April 2026
It says
row 32, V1: 2.5; row 32, V2: 3.3; row 32, V3: 2.9; row 32, V4: 2.8; row 32, V5: 2.9; row 32, V6: 2.2; row 32, V7: 2.5
As published
€18.3 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Health care

€509mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Health care × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0644), 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
€0.5 billion

Why believe this?

Top 0.6–0.9%, Education

€350mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Education × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0661), 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
€0.4 billion

Why believe this?

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

€1.6bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 42, V19: 1.7; row 44, V19: 0.1; row 45, V19: 1
As published
€1.6 billion
Read
2026-10-14

Why believe this?

V20, Frais de fonctionnement de la Sécurité sociale, Insee

€1.1bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 45 “Frais de fonctionnement de la Sécurité sociale”, column V (V20)
Published
16 April 2026
As published
€1.1 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Culture and leisure

€4.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 43 “Culture et loisirs”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 43, V15: 2.6; row 43, V16: 2.6
As published
€4.3 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Culture and leisure

€20.7mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Culture and leisure × ∫ level^e over P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.0080), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Culture and leisure, Insee €2.6bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Culture and leisure, Insee €2.6bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.0 billion

Why believe this?

Top 3.5–7.9%, Collective services

€10.6bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Collective services, below P95 + Top 3.5–7.9%, Collective services, above P95
From
  • Top 3.5–7.9%, Collective services, below P95 €7bn
  • Top 3.5–7.9%, Collective services, above P95 €3.5bn
Result
€10.6 billion

Why believe this?

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

€5.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1666), level on the tail (b = 1.920, shape = 0.490), e = 1.00: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.5 billion

Why believe this?

Top 13–20%, Taxes on products

€27.8bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 20–29%, Taxes on production

€13.8bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.2–0.3%, Taxes on production

€1.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on production × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.9 billion

Why believe this?

Bottom 33%, Corporate tax

€2.3bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, CSG on earnings and benefits

€13.6bnEstimated2024

Definition

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

Calculation

Computed as
Top 3.5–7.9%, CSG − Top 3.5–7.9%, CSG on capital income
From
Result
€13.6 billion

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 (= 0.0806), level on the tail (b = 1.920, shape = 0.490), e = 0.66: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Personal tax rate, P99–99.9, 2016 23%
  • Personal tax rate, top 0.1% 9.8%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€2.4 billion

Why believe this?

Top 0.2–0.3%, Net financial income

€5.2bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Bottom 33–49%, Rents, actual and imputed

€20.7bnEstimated2023

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 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 9, V7: 6.1; row 9, V8: 6.2; row 9, V9: 6.8; row 9, V10: 7.1
As published
€20.7 billion
Read
2026-10-14

Why believe this?

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

€497mEstimated2023

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 (= 0.0565), 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
€0.5 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?

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

€4.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on production × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2175), 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
€4.8 billion

Why believe this?

Bottom 33–49%, Taxes on production

€14.5bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.3–0.6%, Taxes on production

€1.6bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on production × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0732), 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
€1.6 billion

Why believe this?

Top 13–20%, Corporate tax

€2.9bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, CSG

€15.2bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Top 3.5–7.9%, CSG ÷ All groups, CSG
From
Result
€15.2 billion

Why believe this?

V19, CSG, Insee

€15.4bnEstimated2023

Definition

What it counts
The generalised social contribution, levied on earnings, benefits and capital 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 23 “Contribution sociale généralisée (CSG)”, column U (V19)
Published
16 April 2026
As published
€15.4 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, CSG

€1.9bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, CSG × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0649), level on the tail (b = 1.920, shape = 0.490), e = 0.78: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, CSG, Insee €15.4bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, CSG, Insee €29.3bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€1.9 billion

Why believe this?

Bottom 33%, Rents, actual and imputed

€29bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.6–0.9%, Rents, actual and imputed

€1.8bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, Other taxes on income and wealth

€681mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0774), 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
€0.7 billion

Why believe this?

All groups, Pension contributions

€328.7bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Pension contributions + Bottom 33–49%, Pension contributions + Middle, 49–61% from the bottom, Pension contributions + Top 29–39%, Pension contributions + Top 20–29%, Pension contributions + Top 13–20%, Pension contributions + Top 7.9–13%, Pension contributions + Top 3.5–7.9%, Pension contributions + Top 0.9–3.5%, Pension contributions + Top 0.6–0.9%, Pension contributions + Top 0.3–0.6%, Pension contributions + Top 0.2–0.3%, Pension contributions + Top 0.04–0.2%, Pension contributions + Top 0.04%, Pension contributions
From
  • Bottom 33%, Pension contributions €34.5bn
  • Bottom 33–49%, Pension contributions €36.3bn
  • Middle, 49–61% from the bottom, Pension contributions €35.8bn
  • Top 29–39%, Pension contributions €36.7bn
  • Top 20–29%, Pension contributions €36.5bn
  • Top 13–20%, Pension contributions €35.9bn
  • Top 7.9–13%, Pension contributions €35.3bn
  • Top 3.5–7.9%, Pension contributions €33.3bn
  • Top 0.9–3.5%, Pension contributions €27.6bn
  • Top 0.6–0.9%, Pension contributions €4.5bn
  • Top 0.3–0.6%, Pension contributions €4.1bn
  • Top 0.2–0.3%, Pension contributions €3.6bn
  • Top 0.04–0.2%, Pension contributions €2.9bn
  • Top 0.04%, Pension contributions €1.7bn
Result
€328.7 billion

Why believe this?

Top 3.5–7.9%, Corporate tax

€11.1bnEstimated2024

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 3.5–7.9%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 3.5–7.9%, Corporate tax €13.9bn
  • Share of French companies' equity held outside France 20.2%
Result
€11.1 billion

Why believe this?

Top 0.9–3.5%, people

1.8 millionEstimated2023

Definition

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

Calculation

Computed as
(Everyone, Individuals, millions, Insee × (upper percentile − lower percentile) ÷ 100) × 1,000,000
From
  • Everyone, Individuals, millions, Insee 68.4
  • Rank above which people hold 20% of income 96.5
  • Rank above which people hold 10% of income 99.1
Result
1,779,100

Why believe this?

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

€500Estimated2023

Definition

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

Calculation

Computed as
Top 0.9–3.5%, Rents, actual and imputed × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12
From
Result
€500

Why believe this?

Top 0.9–3.5%, Rents, actual and imputed

€10.6bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4951), 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
€10.6 billion

Why believe this?

Inverted Pareto coefficient at P95

1.9Estimated2023

Definition

What it counts
Mean extended primary income above P95 of Insee's ranking over the income at P95: the steepness of the top of the curve.

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; then the coefficient b held at its P95 value up to the top, a strict Pareto tail
From
Result
2

Why believe this?

Top 13–20%, Pensions

€34.8bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 31 “Pensions de retraite”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 31, V16: 24.7; row 31, V17: 24.4; row 31, V18: 27.9
As published
€34.8 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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€1.9 billion

Why believe this?

Top 7.9–13%, Unemployment benefits

€2.5bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 32 “Allocations chômage”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 32, V18: 1.8; row 32, V19: 2.9
As published
€2.5 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Culture and leisure

€6.4bnEstimated2023

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 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 43, V10: 2.6; row 43, V11: 2.6; row 43, V12: 2.6; row 43, V13: 2.6
As published
€6.4 billion
Read
2026-10-14

Why believe this?

Top 13–20%, Collective services

€15.7bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 46, V16: 11.7; row 46, V17: 11.2; row 46, V18: 12
As published
€15.7 billion
Read
2026-10-14

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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.6 billion

Why believe this?

Top 0.9–3.5%, Taxes on products

€13.5bnEstimated2024

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 0.9–3.5%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 0.9–3.5%, Taxes on products €14.2bn
  • Share of consumption by visitors 4.6%
Result
€13.5 billion

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%, Other cash benefits

€605mEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, transfers received

€6.5bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Subsidies on products + Top 0.6–0.9%, Subsidies on production + Top 0.6–0.9%, Pensions + Top 0.6–0.9%, Unemployment benefits + Top 0.6–0.9%, Other cash benefits + Top 0.6–0.9%, Health care + Top 0.6–0.9%, Education + Top 0.6–0.9%, Social care and housing aid + Top 0.6–0.9%, Culture and leisure + Top 0.6–0.9%, Collective services
From
  • Top 0.6–0.9%, Subsidies on products €251m
  • Top 0.6–0.9%, Subsidies on production €808m
  • Top 0.6–0.9%, Pensions €2.3bn
  • Top 0.6–0.9%, Unemployment benefits €160m
  • Top 0.6–0.9%, Other cash benefits €534m
  • Top 0.6–0.9%, Health care €639m
  • Top 0.6–0.9%, Education €399m
  • Top 0.6–0.9%, Social care and housing aid €171m
  • Top 0.6–0.9%, Culture and leisure €140m
  • Top 0.6–0.9%, Collective services €1bn
Result
€6.5 billion

Why believe this?

Top 0.6–0.9%, Health care

€639mEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, Education

€399mEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, received a month per person

€2,470Estimated2024

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €2,470, Central. The same computation under this alternative assumption; see the note under the chart.
  • €2,470, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €2,430, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €2,550, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €2,470, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Top 0.6–0.9%, transfers received × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
Result
€2,470

Why believe this?

Top 0.6–0.9%, Pensions

€2.3bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 0.6–0.9%, Pensions ÷ All groups, Pensions
From
Result
€2.3 billion

Why believe this?

Top 0.6–0.9%, Social care and housing aid

€171mEstimated2024

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 0.6–0.9%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €113.4bn
  • Top 0.6–0.9%, Social care and housing aid €175m
  • All groups, Social care and housing aid €116.3bn
Result
€0.2 billion

Why believe this?

Top 0.6–0.9%, Collective services

€1bnEstimated2024

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 0.6–0.9%, Collective services ÷ All groups, Collective services
From
Result
€1.0 billion

Why believe this?

Top 3.5–7.9%, Taxes on products

€17bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Taxes on products, below P95 + Top 3.5–7.9%, Taxes on products, above P95
From
  • Top 3.5–7.9%, Taxes on products, below P95 €11.4bn
  • Top 3.5–7.9%, Taxes on products, above P95 €5.6bn
Result
€17.0 billion

Why believe this?

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

€14.2bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns 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 20, V10: -5.1; row 20, V11: -5.5; row 20, V12: -5.8; row 20, V13: -6.7
As published
€14.2 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Taxes on production

€1.8bnEstimated2023

Definition

What it counts
Payroll taxes, business property tax and other taxes firms pay for producing, attributed to households.
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 P99.9602–100 ÷ ∫ 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%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.8 billion

Why believe this?

Top 7.9–13%, Corporate tax

€4.6bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 22 “Impôt sur les sociétés”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 22, V18: -2.6; row 22, V19: -6.7
As published
€4.6 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Corporate tax

€24bnEstimated2023

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 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%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€24.0 billion

Why believe this?

Top 0.2–0.3%, Net financial income

€5.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0834), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€5.2 billion

Why believe this?

Bottom 33–49%, Rents, actual and imputed

€20.7bnEstimated2023

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 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 9, V7: 6.1; row 9, V8: 6.2; row 9, V9: 6.8; row 9, V10: 7.1
As published
€20.7 billion
Read
2026-10-14

Why believe this?

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

€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.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 25, V19: -2.9
As published
€1.7 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, 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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0838), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, 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%, CSG on capital income

€490mEstimated2024

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €684m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €604m, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × Top 0.6–0.9%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €17.7bn
  • Top 0.6–0.9%, share of the CSG on capital income 2.8%
Result
€0.5 billion

Why believe this?

Top 0.3–0.6%, net financial income, monthly equivalent per resident, 2023 data

€1,950Estimated2023

Definition

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

Calculation

Computed as
Top 0.3–0.6%, Net financial income × 10⁹ ÷ Top 0.3–0.6%, people ÷ 12
From
  • Top 0.3–0.6%, Net financial income €4.1bn
  • Top 0.3–0.6%, people 175,047
Result
€1,950

Why believe this?

Top 0.3–0.6%, Subsidies on production

€823mEstimated2024

Definition

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

Calculation

Computed as
Subsidies on production × Top 0.3–0.6%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53.4bn
  • Top 0.3–0.6%, Subsidies on production €588m
  • All groups, Subsidies on production €38.2bn
Result
€0.8 billion

Why believe this?

Top 0.3–0.6%, CSG on capital income

€492mEstimated2024

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €687m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €607m, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × Top 0.3–0.6%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €17.7bn
  • Top 0.3–0.6%, share of the CSG on capital income 2.8%
Result
€0.5 billion

Why believe this?

Top 0.3–0.6%, Taxes on products

€2.4bnEstimated2024

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 0.3–0.6%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 0.3–0.6%, Taxes on products €2.5bn
  • Share of consumption by visitors 4.6%
Result
€2.4 billion

Why believe this?

Top 0.3–0.6%, 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 0.3–0.6%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.3–0.6%, Corporate tax €5bn
  • Share of French companies' equity held outside France 20.2%
Result
€4.0 billion

Why believe this?

Top 0.2–0.3%, Rents, actual and imputed

€1.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Rents, actual and imputed × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0556), 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
€1.2 billion

Why believe this?

Top 0.2–0.3%, profits kept in companies, monthly equivalent per resident, 2023 data

€2,030Estimated2023

Definition

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

Calculation

Computed as
Top 0.2–0.3%, Profits kept in companies × 10⁹ ÷ Top 0.2–0.3%, people ÷ 12
From
  • Top 0.2–0.3%, Profits kept in companies €3.1bn
  • Top 0.2–0.3%, people 127,358
Result
€2,030

Why believe this?

Top 0.2–0.3%, Culture and leisure

€80.2mEstimated2024

Definition

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

Calculation

Computed as
Culture and leisure × Top 0.2–0.3%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€0.1 billion

Why believe this?

Top 0.2–0.3%, paid a month per person

€15,560Estimated2024

Definition

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

Calculation

Computed as
Top 0.2–0.3%, levies paid × 10⁹ ÷ Top 0.2–0.3%, people ÷ 12
From
Result
€15,560

Why believe this?

Top 0.2–0.3%, 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 0.2–0.3%, Other contributions ÷ All groups, Other contributions
From
Result
€3.3 billion

Why believe this?

Top 0.04–0.2%, people

78,339Estimated2023

Definition

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

Calculation

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

Why believe this?

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

€974mEstimated2023

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.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 19, V19: 1.7
As published
€1.0 billion
Read
2026-10-14

Why believe this?

All groups, Pensions

€397.8bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Pensions + Bottom 33–49%, Pensions + Middle, 49–61% from the bottom, Pensions + Top 29–39%, Pensions + Top 20–29%, Pensions + Top 13–20%, Pensions + Top 7.9–13%, Pensions + Top 3.5–7.9%, Pensions + Top 0.9–3.5%, Pensions + Top 0.6–0.9%, Pensions + Top 0.3–0.6%, Pensions + Top 0.2–0.3%, Pensions + Top 0.04–0.2%, Pensions + Top 0.04%, Pensions
From
Result
€397.8 billion

Why believe this?

Bottom 33%, Pensions

€79.8bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 31 “Pensions de retraite”, columns 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 31, V1: 2.4; row 31, V2: 8.2; row 31, V3: 10.5; row 31, V4: 12.2; row 31, V5: 15.3; row 31, V6: 18.9; row 31, V7: 18.6
As published
€79.8 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Unemployment benefits

€2.4bnEstimated2023

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Top 3.5–7.9%, Unemployment benefits, below P95 + Top 3.5–7.9%, Unemployment benefits, above P95
From
  • Top 3.5–7.9%, Unemployment benefits, below P95 €1.7bn
  • Top 3.5–7.9%, Unemployment benefits, above P95 €739m
Result
€2.4 billion

Why believe this?

Top 0.04–0.2%, Other cash benefits

€192mEstimated2023

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 P99.8457–99.9602 ÷ ∫ 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%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 3.5–7.9%, Health care, below P95

€4.6bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 40, V19: 8
As published
€4.6 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Education, below P95

€2.9bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 41, V19: 5.1
As published
€2.9 billion
Read
2026-10-14

Why believe this?

Top 0.2–0.3%, Social care and housing aid

€101mEstimated2023

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 P99.6595–99.8457 ÷ ∫ 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%, 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 0.04–0.2%, Culture and leisure

€49.3mEstimated2024

Definition

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

Calculation

Computed as
Culture and leisure × Top 0.04–0.2%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€0.0 billion

Why believe this?

Top 29–39%, Culture and leisure

€5.2bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 43 “Culture et loisirs”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 43, V13: 2.6; row 43, V14: 2.6; row 43, V15: 2.6
As published
€5.2 billion
Read
2026-10-14

Why believe this?

Top 0.3–0.6%, Culture and leisure

€133mEstimated2023

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 P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0512), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

Bottom 33%, Collective services

€83.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 46 “Autres transferts non monétaires”, columns 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 46, V1: 14.6; row 46, V2: 11.9; row 46, V3: 12.2; row 46, V4: 12.4; row 46, V5: 11.8; row 46, V6: 12.4; row 46, V7: 12.2
As published
€83.4 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Taxes on products

€23.2bnEstimated2023

Definition

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

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 18, V18: -21.7; row 18, V19: -19.9
As published
€23.2 billion
Read
2026-10-14

Why believe this?

All groups, Taxes on production

€127.9bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on production + Bottom 33–49%, Taxes on production + Middle, 49–61% from the bottom, Taxes on production + Top 29–39%, Taxes on production + Top 20–29%, Taxes on production + Top 13–20%, Taxes on production + Top 7.9–13%, Taxes on production + Top 3.5–7.9%, Taxes on production + Top 0.9–3.5%, Taxes on production + Top 0.6–0.9%, Taxes on production + Top 0.3–0.6%, Taxes on production + Top 0.2–0.3%, Taxes on production + Top 0.04–0.2%, Taxes on production + Top 0.04%, Taxes on production
From
  • Bottom 33%, Taxes on production €15.2bn
  • Bottom 33–49%, Taxes on production €14.5bn
  • Middle, 49–61% from the bottom, Taxes on production €14.2bn
  • Top 29–39%, Taxes on production €14.1bn
  • Top 20–29%, Taxes on production €13.8bn
  • Top 13–20%, Taxes on production €13.3bn
  • Top 7.9–13%, Taxes on production €13.1bn
  • Top 3.5–7.9%, Taxes on production €11.2bn
  • Top 0.9–3.5%, Taxes on production €8.5bn
  • Top 0.6–0.9%, Taxes on production €1.7bn
  • Top 0.3–0.6%, Taxes on production €1.7bn
  • Top 0.2–0.3%, Taxes on production €1.8bn
  • Top 0.04–0.2%, Taxes on production €2bn
  • Top 0.04%, Taxes on production €3bn
Result
€127.9 billion

Why believe this?

Top 29–39%, Taxes on production

€14.1bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 20 “Taxes sur la production (taxes patronales, TF, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 20, V13: -6.7; row 20, V14: -7; row 20, V15: -7.9
As published
€14.1 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Corporate tax

€5.1bnEstimated2023

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 (= 0.0884), 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%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€5.1 billion

Why believe this?

Top 3.5–7.9%, Corporate tax

€13.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Corporate tax, below P95 + Top 3.5–7.9%, Corporate tax, above P95
From
  • Top 3.5–7.9%, Corporate tax, below P95 €3.8bn
  • Top 3.5–7.9%, Corporate tax, above P95 €9.4bn
Result
€13.2 billion

Why believe this?

All groups, CSG

€147.2bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 3.5–7.9%, CSG, above P95

€4.8bnEstimated2023

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 (= 0.1630), 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%, CSG €29.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€4.8 billion

Why believe this?

Top 20–29%, Rents, actual and imputed

€17.1bnEstimated2023

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 Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 9, V15: 9.9; row 9, V16: 10.6
As published
€17.1 billion
Read
2026-10-14

Why believe this?

All groups, Income tax

€101.5bnEstimated2023

Definition

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

Calculation

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

Why believe this?

All groups, Other contributions

€214bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other contributions + Bottom 33–49%, Other contributions + Middle, 49–61% from the bottom, Other contributions + Top 29–39%, Other contributions + Top 20–29%, Other contributions + Top 13–20%, Other contributions + Top 7.9–13%, Other contributions + Top 3.5–7.9%, Other contributions + Top 0.9–3.5%, Other contributions + Top 0.6–0.9%, Other contributions + Top 0.3–0.6%, Other contributions + Top 0.2–0.3%, Other contributions + Top 0.04–0.2%, Other contributions + Top 0.04%, Other contributions
From
  • Bottom 33%, Other contributions €17.9bn
  • Bottom 33–49%, Other contributions €20.2bn
  • Middle, 49–61% from the bottom, Other contributions €21.2bn
  • Top 29–39%, Other contributions €22.3bn
  • Top 20–29%, Other contributions €23.2bn
  • Top 13–20%, Other contributions €24.1bn
  • Top 7.9–13%, Other contributions €25.1bn
  • Top 3.5–7.9%, Other contributions €22.2bn
  • Top 0.9–3.5%, Other contributions €17.3bn
  • Top 0.6–0.9%, Other contributions €3.4bn
  • Top 0.3–0.6%, Other contributions €3.4bn
  • Top 0.2–0.3%, Other contributions €3.6bn
  • Top 0.04–0.2%, Other contributions €4bn
  • Top 0.04%, Other contributions €6bn
Result
€214.0 billion

Why believe this?

Top 3.5–7.9%, Other contributions, below P95

€14.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 29, V19: -18.2; row 27, V19: -3.7; row 28, V19: -4.1
As published
€14.9 billion
Read
2026-10-14

Why believe this?

Top 0.04%, people

27,208Estimated2023

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 2% of income 100
Result
27,208

Why believe this?

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

€15,900Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €15,900, Central. The same computation under this alternative assumption; see the note under the chart.
  • €15,400, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €25,590, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €78,020, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €15,900, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Top 0.04%, Net financial income × 10⁹ ÷ Top 0.04%, people ÷ 12
From
Result
€15,900

Why believe this?

Top 0.04%, Culture and leisure

€17.1mEstimated2024

Definition

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

Calculation

Computed as
Culture and leisure × Top 0.04%, Culture and leisure ÷ All groups, Culture and leisure
From
Result
€0.0 billion

Why believe this?

Top 0.04%, CSG

€2.5bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Top 0.04%, CSG ÷ All groups, CSG
From
Result
€2.5 billion

Why believe this?

Repaid to the Banque de France

€20.3bnEstimated2024

Definition

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

Calculation

Computed as
Borrowing × −Share of net borrowing from the Banque de France ÷ 100
From
Result
€20.3 billion

Why believe this?

Top 13–20%, levies through companies

€43.1bnEstimated2024

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 13–20%, Taxes on products + Top 13–20%, Taxes on production + Top 13–20%, Corporate tax
From
Result
€43.1 billion

Why believe this?

Top 3.5–7.9%, subsidies through companies

€7bnEstimated2024

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Subsidies on products + Top 3.5–7.9%, Subsidies on production
From
  • Top 3.5–7.9%, Subsidies on products €1.9bn
  • Top 3.5–7.9%, Subsidies on production €5.1bn
Result
€7.0 billion

Why believe this?

Top 29–39% → Taxes on income and wealth, 2024

€22.6bnEstimated2024

Definition

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

Calculation

Computed as
Top 29–39%, CSG on earnings and benefits + Top 29–39%, Income tax + Top 29–39%, Other taxes on income and wealth
From
  • Top 29–39%, CSG on earnings and benefits €15.4bn
  • Top 29–39%, Income tax €5.3bn
  • Top 29–39%, Other taxes on income and wealth €1.9bn
Result
€22.6 billion

Why believe this?

Cash benefits → Top 20–29%, 2024

€51.7bnEstimated2024

Definition

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

Calculation

Computed as
Top 20–29%, Pensions + Top 20–29%, Unemployment benefits + Top 20–29%, Other cash benefits
From
Result
€51.7 billion

Why believe this?

Cash benefits → Top 0.6–0.9%, 2024

€3bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Pensions + Top 0.6–0.9%, Unemployment benefits + Top 0.6–0.9%, Other cash benefits
From
  • Top 0.6–0.9%, Pensions €2.3bn
  • Top 0.6–0.9%, Unemployment benefits €160m
  • Top 0.6–0.9%, Other cash benefits €534m
Result
€3.0 billion