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 P99.99, 2016

3,780Observed2016

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
P99.99: 3780 foyers
As published
3,780
Read
2026-10-04

Why believe this?

Economic income of P99.9998–100, 2016

€47.6bnEstimated2016

Definition

What it counts
Households above the threshold times their average economic income.

Calculation

Computed as
Tax households above P99.9998, 2016 × Average economic income above P99.9998, 2016 ÷ 10⁹
From
  • Tax households above P99.9998, 2016 75
  • Average economic income above P99.9998, 2016 €634,504,000
Result
€47.6 billion

Why believe this?

Personal tax rate, top 0.1%

9.8%Estimated2016

Definition

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

Calculation

Computed as
Σ (economic income of a slice × its part in P99.9–100 × its rate) ÷ Σ (economic income × part), over P99.9–99.99, P99.99–99.999, P99.999–99.9998, P99.9998–100
From
  • Economic income of P99.9–99.99, 2016 €39bn
  • Economic income of P99.99–99.999, 2016 €24bn
  • Economic income of P99.999–99.9998, 2016 €17.4bn
  • Economic income of P99.9998–100, 2016 €47.6bn
  • Personal tax rate, P99.9–99.99, 2016 20%
  • Personal tax rate, P99.99–99.999, 2016 10%
  • Personal tax rate, P99.999–99.9998, 2016 5%
  • Personal tax rate, P99.9998–100, 2016 3%
Result
9.8%

Why believe this?

V4, Extended primary income, Insee

€32.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 14 “Revenu primaire élargi (D=A+B+C)”, column F (V4)
Published
16 April 2026
As published
€32.4 billion
Read
2026-10-14

Why believe this?

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

€3.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns 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 19, V10: 1.5; row 19, V11: 1.5; row 19, V12: 1.6; row 19, V13: 1.6
As published
€3.8 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Subsidies on products

€1bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Subsidies on products × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4167), 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%, Subsidies on products €2.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.0 billion

Why believe this?

Top 0.04–0.2%, Subsidies on production

€642mEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Subsidies on production × ∫ level^e over P99.8457–99.9602 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.6 billion

Why believe this?

Top 0.2–0.3%, Unemployment benefits

€93.1mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Unemployment benefits × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0372), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.1 billion

Why believe this?

Top 20–29%, Other cash benefits

€9.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 33, V15: 2.4; row 33, V16: 2.6; row 34, V15: 0.8; row 34, V16: 0.8; row 35, V15: 0.5; row 35, V16: 0.4; row 36, V15: 1; row 36, V16: 1.2; row 37, V15: 1.1; row 37, V16: 1.1
As published
€9.9 billion
Read
2026-10-14

Why believe this?

Middle, 49–61% from the bottom, Health care

€26.1bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns 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 40, V10: 9.7; row 40, V11: 10.5; row 40, V12: 10.7; row 40, V13: 10.8
As published
€26.1 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Health care

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Health care × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5202), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Health care €7.9bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.1 billion

Why believe this?

Middle, 49–61% from the bottom, Education

€14.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns 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 41, V10: 6.3; row 41, V11: 5.8; row 41, V12: 5.7; row 41, V13: 5.6
As published
€14.3 billion
Read
2026-10-14

Why believe this?

Top 0.9–3.5%, Education

€2.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Education × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.5202), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Education €5.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Bottom 33–49%, Social care and housing aid

€17.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, 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 42, V7: 5.3; row 42, V8: 4.7; row 42, V9: 4.5; row 42, V10: 3.6; row 44, V7: 0.5; row 44, V8: 0.4; row 44, V9: 0.3; row 44, V10: 0.2; row 45, V7: 1; row 45, V8: 1; row 45, V9: 0.9; row 45, V10: 0.9
As published
€17.8 billion
Read
2026-10-14

Why believe this?

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

€798mEstimated2023

Definition

What it counts
Care for dependent elderly and disabled people, childcare and other social action, housing benefits and the energy cheque, and the running costs of social security, received in kind.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Social care and housing aid × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2957), level on the tail (b = 1.920, shape = 0.490), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Social care and housing aid €2.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.8 billion

Why believe this?

Top 0.2–0.3%, Taxes on products

€2.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0833), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Purchases of non-residents on the territory

€71.6bnObserved2024

Definition

What it counts
Consumption by non-resident households on the economic territory (ESA P34), current prices.

Source

Source
Eurostat, dataset nama_10_fcs (browse the table)
Exact cell
geo=FR unit=CP_MEUR na_item=P34 time=2024 · query this cell
As published
€71,603.0 million
Dataset version
updated 2026-10-13, 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%, Taxes on production, below P95

€7.6bnEstimated2023

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.)”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 20, V19: -13.2
As published
€7.6 billion
Read
2026-10-14

Why believe this?

Top 5%, Taxes on production

€22.2bnEstimated2023

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.)”, column V (V20)
Published
16 April 2026
As published
€22.2 billion
Read
2026-10-14

Why believe this?

Insee items in ESA D5, taxes on income and wealth

€351.2bnEstimated2023

Definition

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

Calculation

Computed as
Corporate tax + CSG + Income tax + Other taxes on income and wealth
From
Result
€351.2 billion

Why believe this?

CSG

€147.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, column B (Ensemble)
Published
16 April 2026
As published
€147.3 billion
Read
2026-10-14

Why believe this?

Bottom 33%, CSG on earnings and benefits

€13.2bnEstimated2024

Definition

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

Calculation

Computed as
Bottom 33%, CSG − Bottom 33%, CSG on capital income
From
Result
€13.2 billion

Why believe this?

Top 13–20%, CSG

€15.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, columns R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 23, V16: -9.8; row 23, V17: -10.7; row 23, V18: -12.5
As published
€15.3 billion
Read
2026-10-14

Why believe this?

Top 5%, CSG

€29.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 23 “Contribution sociale généralisée (CSG)”, column V (V20)
Published
16 April 2026
As published
€29.3 billion
Read
2026-10-14

Why believe this?

CSG on income from investments, 2024

€10.7bnEstimated2024

Definition

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

Source

Source
Commission des comptes de la Sécurité sociale, Les comptes de la Sécurité sociale, juin 2025
Where
Fiche 1.3, Tableau 1, page 47
Published
June 2025
It says
CSG sur les revenus du patrimoine 6899; CSG sur les revenus du placement 10728 (M€, 2024)
As published
€10,728.0 million
Read
2026-10-14

Why believe this?

Bottom 33–49%, Net financial income

€6.4bnEstimated2023

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 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 8, V7: 1.9; row 8, V8: 1.9; row 8, V9: 2.2; row 8, V10: 2.1
As published
€6.4 billion
Read
2026-10-14

Why believe this?

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

€10.4bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1666), level on the tail (b = 1.920, shape = 0.490), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€10.4 billion

Why believe this?

All groups, Rents, actual and imputed

€166.8bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Rents, actual and imputed + Bottom 33–49%, Rents, actual and imputed + Middle, 49–61% from the bottom, Rents, actual and imputed + Top 29–39%, Rents, actual and imputed + Top 20–29%, Rents, actual and imputed + Top 13–20%, Rents, actual and imputed + Top 7.9–13%, Rents, actual and imputed + Top 3.5–7.9%, Rents, actual and imputed + Top 0.9–3.5%, Rents, actual and imputed + Top 0.6–0.9%, Rents, actual and imputed + Top 0.3–0.6%, Rents, actual and imputed + Top 0.2–0.3%, Rents, actual and imputed + Top 0.04–0.2%, Rents, actual and imputed + Top 0.04%, Rents, actual and imputed
From
  • Bottom 33%, Rents, actual and imputed €29bn
  • Bottom 33–49%, Rents, actual and imputed €20.7bn
  • Middle, 49–61% from the bottom, Rents, actual and imputed €19.8bn
  • Top 29–39%, Rents, actual and imputed €18.8bn
  • Top 20–29%, Rents, actual and imputed €17.1bn
  • Top 13–20%, Rents, actual and imputed €16.4bn
  • Top 7.9–13%, Rents, actual and imputed €15.1bn
  • Top 3.5–7.9%, Rents, actual and imputed €12.1bn
  • Top 0.9–3.5%, Rents, actual and imputed €8.9bn
  • Top 0.6–0.9%, Rents, actual and imputed €1.8bn
  • Top 0.3–0.6%, Rents, actual and imputed €1.8bn
  • Top 0.2–0.3%, Rents, actual and imputed €1.8bn
  • Top 0.04–0.2%, Rents, actual and imputed €1.8bn
  • Top 0.04%, Rents, actual and imputed €1.8bn
Result
€166.8 billion

Why believe this?

Top 5%, Income tax

€49.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 24 “Impôt sur le revenu (IR)”, column V (V20)
Published
16 April 2026
As published
€49.4 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Income tax

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.8457–99.9602 ÷ ∫ 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%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.1 billion

Why believe this?

Middle, 49–61% from the bottom, Other taxes on income and wealth

€1.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns 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 25, V10: -0.6; row 25, V11: -0.7; row 25, V12: -0.8; row 25, V13: -0.8
As published
€1.8 billion
Read
2026-10-14

Why believe this?

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

€3.7bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other taxes on income and wealth × ∫ level^e over P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4167), 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%, 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
€3.7 billion

Why believe this?

Top 0.04–0.2%, Pension contributions

€4.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.8457–99.9602 ÷ ∫ 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%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.8 billion

Why believe this?

Top 29–39%, Other contributions

€22.3bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 29, V13: -6.7; row 29, V14: -7.1; row 29, V15: -8.4; row 27, V13: -1.9; row 27, V14: -1.9; row 27, V15: -2.2; row 28, V13: -1.9; row 28, V14: -2; row 28, V15: -2.2
As published
€22.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Other contributions

€22.4bnEstimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Other contributions, below P95 + Top 3.5–7.9%, Other contributions, above P95
From
  • Top 3.5–7.9%, Other contributions, below P95 €14.9bn
  • Top 3.5–7.9%, Other contributions, above P95 €7.5bn
Result
€22.4 billion

Why believe this?

Top 5%, Other contributions

€45.1bnEstimated2023

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”, column V (V20), summed, signs dropped
Published
16 April 2026
It says
row 29, V20: -32.3; row 27, V20: -5.1; row 28, V20: -7.7
As published
€45.1 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, net financial income, monthly equivalent per resident, 2023 data

€50Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €50, Central. The same computation under this alternative assumption; see the note under the chart.
  • €50, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €50, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €50, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €50, 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%, Net financial income × 10⁹ ÷ Bottom 33–49%, people ÷ 12
From
Result
€50

Why believe this?

Bottom 33–49%, Pensions

€57.6bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Bottom 33–49%, Pensions ÷ All groups, Pensions
From
Result
€57.6 billion

Why believe this?

Bottom 33–49%, Social care and housing aid

€17.4bnEstimated2024

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 × Bottom 33–49%, Social care and housing aid ÷ All groups, Social care and housing aid
From
Result
€17.4 billion

Why believe this?

Bottom 33–49%, Collective services

€51.8bnEstimated2024

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 × Bottom 33–49%, Collective services ÷ All groups, Collective services
From
Result
€51.8 billion

Why believe this?

Living standard at P49.0, constant 2024 euros

€26,442Estimated2024

Definition

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

Calculation

Computed as
Living standard at D4, constant 2024 euros + (Living standard at D5, constant 2024 euros − Living standard at D4, constant 2024 euros) × (48.9566 − 40) ÷ 10
From
  • Living standard at D4, constant 2024 euros €23,880
  • Living standard at D5, constant 2024 euros €26,740
Result
€26,442

Why believe this?

Middle, 49–61% from the bottom, transfers received

€188.6bnEstimated2024

Definition

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

Calculation

Computed as
Middle, 49–61% from the bottom, Subsidies on products + Middle, 49–61% from the bottom, Subsidies on production + Middle, 49–61% from the bottom, Pensions + Middle, 49–61% from the bottom, Unemployment benefits + Middle, 49–61% from the bottom, Other cash benefits + Middle, 49–61% from the bottom, Health care + Middle, 49–61% from the bottom, Education + Middle, 49–61% from the bottom, Social care and housing aid + Middle, 49–61% from the bottom, Culture and leisure + Middle, 49–61% from the bottom, Collective services
From
  • Middle, 49–61% from the bottom, Subsidies on products €5.4bn
  • Middle, 49–61% from the bottom, Subsidies on production €5.7bn
  • Middle, 49–61% from the bottom, Pensions €52.3bn
  • Middle, 49–61% from the bottom, Unemployment benefits €4.4bn
  • Middle, 49–61% from the bottom, Other cash benefits €14.6bn
  • Middle, 49–61% from the bottom, Health care €32.6bn
  • Middle, 49–61% from the bottom, Education €16.6bn
  • Middle, 49–61% from the bottom, Social care and housing aid €11.1bn
  • Middle, 49–61% from the bottom, Culture and leisure €5.3bn
  • Middle, 49–61% from the bottom, Collective services €40.6bn
Result
€188.6 billion

Why believe this?

Middle, 49–61% from the bottom, Health care

€32.6bnEstimated2024

Definition

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

Calculation

Computed as
Health care × Middle, 49–61% from the bottom, Health care ÷ All groups, Health care
From
Result
€32.6 billion

Why believe this?

Middle, 49–61% from the bottom, Education

€16.6bnEstimated2024

Definition

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

Calculation

Computed as
Education × Middle, 49–61% from the bottom, Education ÷ All groups, Education
From
Result
€16.6 billion

Why believe this?

Middle, 49–61% from the bottom, 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 × Middle, 49–61% from the bottom, Other taxes on income and wealth ÷ All groups, Other taxes on income and wealth
From
  • Other taxes on income and wealth €25.3bn
  • Middle, 49–61% from the bottom, 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?

Living standard at P61.3, constant 2024 euros, a month

€2,530Estimated2024

Definition

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

Calculation

Computed as
Living standard at P61.3, constant 2024 euros ÷ 12, rounded to €10
From
  • Living standard at P61.3, constant 2024 euros €30,391
Result
€2,530

Why believe this?

Top 29–39%, paid a month per person

€1,530Estimated2024

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €1,530, Central. The same computation under this alternative assumption; see the note under the chart.
  • €1,530, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €1,530, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,530, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €1,530, 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 29–39%, levies paid × 10⁹ ÷ Top 29–39%, people ÷ 12
From
Result
€1,530

Why believe this?

Top 29–39%, Corporate tax

€1.7bnEstimated2024

Definition

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

Calculation

Computed as
Corporate tax × Top 29–39%, Corporate tax ÷ All groups, Corporate tax
From
Result
€1.7 billion

Why believe this?

Top 20–29%, Other cash benefits

€9.7bnEstimated2024

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 20–29%, Other cash benefits ÷ All groups, Other cash benefits
From
Result
€9.7 billion

Why believe this?

Top 20–29%, 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
  • €1.2bn, 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 × Top 20–29%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €17.7bn
  • Top 20–29%, share of the CSG on capital income 8%
Result
€1.4 billion

Why believe this?

Top 13–20%, Taxes on products

€27.1bnEstimated2024

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 13–20%, Taxes on products × (1 − Share of consumption by visitors ÷ 100)
From
  • Top 13–20%, Taxes on products €28.4bn
  • Share of consumption by visitors 4.6%
Result
€27.1 billion

Why believe this?

Top 13–20%, CSG

€15.9bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Top 13–20%, CSG ÷ All groups, CSG
From
Result
€15.9 billion

Why believe this?

Top 7.9–13%, profits kept in companies, monthly equivalent per resident, 2023 data

€160Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €160, Central. The same computation under this alternative assumption; see the note under the chart.
  • €160, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €160, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €160, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €160, 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%, Profits kept in companies × 10⁹ ÷ Top 7.9–13%, people ÷ 12
From
Result
€160

Why believe this?

Rank above which people hold 20% of income

96.5Estimated2023

Definition

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

Calculation

Computed as
share of primary income above the rank = 20%, on Insee's curve (b = 1.920, shape = 0.490 above P95)
From
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V1, Extended primary income, Insee €10.4bn
  • V2, Extended primary income, Insee €16.6bn
  • V3, Extended primary income, Insee €25.3bn
  • V4, Extended primary income, Insee €32.4bn
  • V5, Extended primary income, Insee €40.5bn
  • V6, Extended primary income, Insee €47bn
  • V7, Extended primary income, Insee €54.7bn
  • V8, Extended primary income, Insee €63.1bn
  • V9, Extended primary income, Insee €68.3bn
  • V10, Extended primary income, Insee €73.7bn
  • V11, Extended primary income, Insee €80.6bn
  • V12, Extended primary income, Insee €85.9bn
  • V13, Extended primary income, Insee €98.3bn
  • V14, Extended primary income, Insee €103.2bn
  • V15, Extended primary income, Insee €117.7bn
  • V16, Extended primary income, Insee €130.8bn
  • V17, Extended primary income, Insee €146bn
  • V18, Extended primary income, Insee €170.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V20, Extended primary income, Insee €499.9bn
Result
96

Why believe this?

Top 3.5–7.9%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€380Estimated2023

Definition

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

Calculation

Computed as
Top 3.5–7.9%, Rents, actual and imputed × 10⁹ ÷ Top 3.5–7.9%, people ÷ 12
From
Result
€380

Why believe this?

Top 3.5–7.9%, Subsidies on production

€5.1bnEstimated2024

Definition

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

Calculation

Computed as
Subsidies on production × Top 3.5–7.9%, Subsidies on production ÷ All groups, Subsidies on production
From
Result
€5.1 billion

Why believe this?

Top 7.9–13%, Pensions

€31.7bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 31, V18: 27.9; row 31, V19: 30.2
As published
€31.7 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Pensions

€2.6bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Pensions × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0709), level on the tail (b = 1.920, shape = 0.490), e = 0.23: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Pensions €36.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Pensions, Insee €30.2bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Pensions, Insee €36.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.6 billion

Why believe this?

Top 13–20%, Unemployment benefits

€2.6bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 32, V16: 1.6; row 32, V17: 1.9; row 32, V18: 1.8
As published
€2.6 billion
Read
2026-10-14

Why believe this?

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

€3.7bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 33, V19: 3.8; row 34, V19: 0.4; row 35, V19: 0.2; row 36, V19: 0.8; row 37, V19: 1.2
As published
€3.7 billion
Read
2026-10-14

Why believe this?

V19, Culture and leisure, Insee

€2.6bnEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
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 43 “Culture et loisirs”, column U (V19)
Published
16 April 2026
As published
€2.6 billion
Read
2026-10-14

Why believe this?

V20, Culture and leisure, Insee

€2.6bnEstimated2023

Definition

What it counts
Public culture, sport and leisure services, spread equally per person.
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 43 “Culture et loisirs”, column V (V20)
Published
16 April 2026
As published
€2.6 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Culture and leisure

€8.1bnEstimated2023

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 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 43, V7: 2.6; row 43, V8: 2.6; row 43, V9: 2.6; row 43, V10: 2.6
As published
€8.1 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Collective services

€13.4bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 46, V18: 12; row 46, V19: 12.3
As published
€13.4 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Collective services

€720mEstimated2023

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 P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0626), level on the tail (b = 1.920, shape = 0.490), e = -0.08: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Collective services €11.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Collective services, Insee €12.3bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Collective services, Insee €11.5bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€0.7 billion

Why believe this?

Top 20–29%, Taxes on products

€31.4bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 0.6–0.9%, Taxes on products

€2.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.0795–99.4036 ÷ ∫ 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 products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Top 13–20%, Taxes on production

€13.3bnEstimated2023

Definition

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

Source

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

Why believe this?

Personal tax rate, P99–99.9, 2016

23%Estimated2016

Definition

What it counts
Wealth tax, income tax and social levies on capital income and earnings as a share of economic income, averaged over the slice.
Caveat
Read from IPP Note 92, Figure 1b, to about one point: the figure plots rates by g-percentile, averaged here over the slice.

Source

Source
Institut des politiques publiques, Quels impôts les milliardaires paient-ils ? Note n° 92 (Bach, Bozio, Guillouzouic, Malgouyres), updated 2025
Where
Figure 1b, p. 6, read from the chart (±1 point)
Published
May 2025
It says
Taux d'imposition global par g-percentile, revenu économique
As published
23.0%
Read
2026-10-14

Why believe this?

Bottom 33–49%, Corporate tax

€1.2bnEstimated2023

Definition

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

Source

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

Why believe this?

Top 3.5–7.9%, CSG

€15.7bnEstimated2024

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
€15.7 billion

Why believe this?

Top 3.5–7.9%, CSG, below P95

€8.8bnEstimated2023

Definition

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

Source

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

Why believe this?

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 3.5–7.9%, Income tax, above P95

€10.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2129), level on the tail (b = 1.920, shape = 0.490), e = 0.66: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Personal tax rate, P99–99.9, 2016 23%
  • Personal tax rate, top 0.1% 9.8%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€10.5 billion

Why believe this?

Top 0.3–0.6%, Income tax

€3.7bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0744), level on the tail (b = 1.920, shape = 0.490), e = 0.66: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Personal tax rate, P99–99.9, 2016 23%
  • Personal tax rate, top 0.1% 9.8%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€3.7 billion

Why believe this?

Top 3.5–7.9%, Pension contributions, above P95

€14.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.2587), level on the tail (b = 1.920, shape = 0.490), e = 0.31: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Contribution rate, P99–99.9, 2016 14%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€14.8 billion

Why believe this?

Top 0.3–0.6%, Pension contributions

€3.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0619), level on the tail (b = 1.920, shape = 0.490), e = 0.31: one plus the change in log of IPP's 2016 rate over the change in log of economic income, between P99–99.9 and P99.9–100
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • Contribution rate, P99–99.9, 2016 14%
  • Contribution rate, top 0.1% 2.4%
  • Economic income of P99–99.9, 2016 €91.5bn
Result
€3.5 billion

Why believe this?

All groups, Taxes on products

€318.6bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on products + Bottom 33–49%, Taxes on products + Middle, 49–61% from the bottom, Taxes on products + Top 29–39%, Taxes on products + Top 20–29%, Taxes on products + Top 13–20%, Taxes on products + Top 7.9–13%, Taxes on products + Top 3.5–7.9%, Taxes on products + Top 0.9–3.5%, Taxes on products + Top 0.6–0.9%, Taxes on products + Top 0.3–0.6%, Taxes on products + Top 0.2–0.3%, Taxes on products + Top 0.04–0.2%, Taxes on products + Top 0.04%, Taxes on products
From
Result
€318.6 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 3.5–7.9%, Corporate tax

€4.1bnEstimated2024

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 €5.1bn
  • Share of French companies' equity held outside France 20.2%
Result
€4.1 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 0.2–0.3%, Corporate tax

€2bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Corporate tax × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0343), level on the tail (b = 1.920, shape = 0.490), e = 1.94: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Corporate tax, Insee €6.7bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Corporate tax, Insee €57.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.0 billion

Why believe this?

Top 0.9–3.5%, CSG

€13.4bnEstimated2023

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 P96.4785–99.0795 ÷ ∫ level^e over P95–100 (= 0.4557), 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
€13.4 billion

Why believe this?

Top 13–20%, Rents, actual and imputed

€16.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 9 “Loyers réels et imputés aux propriétaires”, 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 9, V16: 10.6; row 9, V17: 11.6; row 9, V18: 12.9
As published
€16.4 billion
Read
2026-10-14

Why believe this?

All groups, Other taxes on income and wealth

€24.1bnEstimated2023

Definition

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

Calculation

Computed as
Bottom 33%, Other taxes on income and wealth + Bottom 33–49%, Other taxes on income and wealth + Middle, 49–61% from the bottom, Other taxes on income and wealth + Top 29–39%, Other taxes on income and wealth + Top 20–29%, Other taxes on income and wealth + Top 13–20%, Other taxes on income and wealth + Top 7.9–13%, Other taxes on income and wealth + Top 3.5–7.9%, Other taxes on income and wealth + Top 0.9–3.5%, Other taxes on income and wealth + Top 0.6–0.9%, Other taxes on income and wealth + Top 0.3–0.6%, Other taxes on income and wealth + Top 0.2–0.3%, Other taxes on income and wealth + Top 0.04–0.2%, Other taxes on income and wealth + Top 0.04%, Other taxes on income and wealth
From
  • Bottom 33%, Other taxes on income and wealth €1.8bn
  • Bottom 33–49%, Other taxes on income and wealth €1.7bn
  • Middle, 49–61% from the bottom, Other taxes on income and wealth €1.8bn
  • Top 29–39%, Other taxes on income and wealth €1.8bn
  • Top 20–29%, Other taxes on income and wealth €1.9bn
  • Top 13–20%, Other taxes on income and wealth €2.1bn
  • Top 7.9–13%, Other taxes on income and wealth €2.5bn
  • Top 3.5–7.9%, Other taxes on income and wealth €2.7bn
  • Top 0.9–3.5%, Other taxes on income and wealth €2.9bn
  • Top 0.6–0.9%, Other taxes on income and wealth €681m
  • Top 0.3–0.6%, Other taxes on income and wealth €738m
  • Top 0.2–0.3%, Other taxes on income and wealth €823m
  • Top 0.04–0.2%, Other taxes on income and wealth €976m
  • Top 0.04%, Other taxes on income and wealth €1.6bn
Result
€24.1 billion

Why believe this?

V19, Cotisations sociales famille1, Insee

€4.1bnEstimated2023

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 28 “Cotisations sociales famille1”, column U (V19)
Published
16 April 2026
As published
€4.1 billion
Read
2026-10-14

Why believe this?

V20, Cotisations sociales famille1, Insee

€7.7bnEstimated2023

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 28 “Cotisations sociales famille1”, column V (V20)
Published
16 April 2026
As published
€7.7 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Taxes on production

€11.5bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on production × Top 3.5–7.9%, Taxes on production ÷ All groups, Taxes on production
From
Result
€11.5 billion

Why believe this?

Top 3.5–7.9%, Income tax

€18.1bnEstimated2024

Definition

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

Calculation

Computed as
Income tax × Top 3.5–7.9%, Income tax ÷ All groups, Income tax
From
Result
€18.1 billion

Why believe this?

Top 3.5–7.9%, Pension contributions

€26.7bnEstimated2024

Definition

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

Calculation

Computed as
Pension contributions × Top 3.5–7.9%, Pension contributions ÷ All groups, Pension contributions
From
Result
€26.7 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

€420Estimated2023

Definition

What it counts
The group's amount over its people, a month per person.
Competing figures
  • €420, Central. The same computation under this alternative assumption; see the note under the chart.
  • €420, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €380, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €500, each item along Insee's V19 to V20 gradient. The same computation under this alternative assumption; see the note under the chart.
  • €420, personal taxes, contributions and corporate tax along IPP's rates. The same computation under this alternative assumption; see the note under the chart.

Calculation

Computed as
Top 0.9–3.5%, Rents, actual and imputed × 10⁹ ÷ Top 0.9–3.5%, people ÷ 12
From
Result
€420

Why believe this?

Top 29–39%, Subsidies on products

€3.2bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 19, V13: 1.6; row 19, V14: 1.6; row 19, V15: 1.7
As published
€3.2 billion
Read
2026-10-14

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 €391m
Result
€1.4 billion

Why believe this?

Top 7.9–13%, Subsidies on production

€4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 21, V18: 3.3; row 21, V19: 4.1
As published
€4.0 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Other cash benefits

€21bnEstimated2023

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 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 33, V7: 1.2; row 33, V8: 1.4; row 33, V9: 1.5; row 33, V10: 1.6; row 34, V7: 1.8; row 34, V8: 1.9; row 34, V9: 1.7; row 34, V10: 1.7; row 35, V7: 2; row 35, V8: 1.6; row 35, V9: 1.4; row 35, V10: 0.9; row 36, V7: 1.3; row 36, V8: 0.9; row 36, V9: 1.1; row 36, V10: 1.1; row 37, V7: 1; row 37, V8: 1; row 37, V9: 1; row 37, V10: 1
As published
€21.0 billion
Read
2026-10-14

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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Other cash benefits €8.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.2 billion

Why believe this?

All groups, Health care

€209.4bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Top 29–39%, Health care

€20.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 40, V13: 10.8; row 40, V14: 10.8; row 40, V15: 7.8
As published
€20.9 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 29–39%, Education

€11bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 41, V13: 5.6; row 41, V14: 5.3; row 41, V15: 5.7
As published
€11.0 billion
Read
2026-10-14

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 20–29%, Social care and housing aid

€5.4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 42 “Action sociale (dépendance, handicap, petite enfance, etc.)”; 44 “Aides au logement et chèque énergie”; 45 “Frais de fonctionnement de la Sécurité sociale”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 42, V15: 2.5; row 42, V16: 2.1; row 44, V15: 0.1; row 44, V16: 0.1; row 45, V15: 0.9; row 45, V16: 0.9
As published
€5.4 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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Social care and housing aid €2.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.1 billion

Why believe this?

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

€1.5bnEstimated2023

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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 43, V19: 2.6
As published
€1.5 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 = 0.642), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Culture and leisure €2.6bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€0.1 billion

Why believe this?

Top 0.9–3.5%, Other contributions

€18.9bnEstimated2024

Definition

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

Calculation

Computed as
Other contributions × Top 0.9–3.5%, Other contributions ÷ All groups, Other contributions
From
Result
€18.9 billion

Why believe this?

Top 0.9–3.5%, Corporate tax

€19.9bnEstimated2024

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 0.9–3.5%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.9–3.5%, Corporate tax €24.9bn
  • Share of French companies' equity held outside France 20.2%
Result
€19.9 billion

Why believe this?

Rank above which people hold 8% of income

99.4Estimated2023

Definition

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

Calculation

Computed as
share of primary income above the rank = 8%, on Insee's curve (b = 1.920, shape = 0.490 above P95)
From
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V1, Extended primary income, Insee €10.4bn
  • V2, Extended primary income, Insee €16.6bn
  • V3, Extended primary income, Insee €25.3bn
  • V4, Extended primary income, Insee €32.4bn
  • V5, Extended primary income, Insee €40.5bn
  • V6, Extended primary income, Insee €47bn
  • V7, Extended primary income, Insee €54.7bn
  • V8, Extended primary income, Insee €63.1bn
  • V9, Extended primary income, Insee €68.3bn
  • V10, Extended primary income, Insee €73.7bn
  • V11, Extended primary income, Insee €80.6bn
  • V12, Extended primary income, Insee €85.9bn
  • V13, Extended primary income, Insee €98.3bn
  • V14, Extended primary income, Insee €103.2bn
  • V15, Extended primary income, Insee €117.7bn
  • V16, Extended primary income, Insee €130.8bn
  • V17, Extended primary income, Insee €146bn
  • V18, Extended primary income, Insee €170.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V20, Extended primary income, Insee €499.9bn
Result
99

Why believe this?

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

€1,320Estimated2023

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Net financial income × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
  • Top 0.6–0.9%, Net financial income €3.5bn
  • Top 0.6–0.9%, people 221,681
Result
€1,320

Why believe this?

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

€670Estimated2023

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Rents, actual and imputed × 10⁹ ÷ Top 0.6–0.9%, people ÷ 12
From
  • Top 0.6–0.9%, Rents, actual and imputed €1.8bn
  • Top 0.6–0.9%, people 221,681
Result
€670

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 0.6–0.9%, Subsidies on products

€279mEstimated2024

Definition

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

Calculation

Computed as
Subsidies on products × Top 0.6–0.9%, Subsidies on products ÷ All groups, Subsidies on products
From
  • Subsidies on products €44.6bn
  • Top 0.6–0.9%, Subsidies on products €200m
  • All groups, Subsidies on products €32bn
Result
€0.3 billion

Why believe this?

Top 0.6–0.9%, Unemployment benefits

€160mEstimated2024

Definition

What it counts
Unemployment insurance and solidarity benefits.

Calculation

Computed as
Unemployment benefits × Top 0.6–0.9%, Unemployment benefits ÷ All groups, Unemployment benefits
From
Result
€0.2 billion

Why believe this?

Top 0.6–0.9%, Taxes on products

€2.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Taxes on products × ∫ level^e over P99.0795–99.4036 ÷ ∫ 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%, Taxes on products €33.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€2.8 billion

Why believe this?

Top 29–39%, CSG

€16.2bnEstimated2023

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 O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 23, V13: -7.6; row 23, V14: -8.1; row 23, V15: -8.9
As published
€16.2 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Income tax

€1.3bnEstimated2023

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 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 24, V7: -0.2; row 24, V8: -0.2; row 24, V9: -0.5; row 24, V10: -0.7
As published
€1.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Income tax, above P95

€8.2bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1668), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€8.2 billion

Why believe this?

Top 0.3–0.6%, Income tax

€4.1bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Income tax × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0837), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Income tax €49.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.1 billion

Why believe this?

Bottom 33%, Other taxes on income and wealth

€1.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns 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 25, V1: -0.2; row 25, V2: -0.2; row 25, V3: -0.2; row 25, V4: -0.2; row 25, V5: -0.3; row 25, V6: -0.4; row 25, V7: -0.5
As published
€1.8 billion
Read
2026-10-14

Why believe this?

Bottom 33–49%, Pension contributions

€36.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, 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 26, V7: -9.3; row 26, V8: -10.9; row 26, V9: -12; row 26, V10: -12.9
As published
€36.3 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Pension contributions, above P95

€9.6bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1668), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€9.6 billion

Why believe this?

Top 0.3–0.6%, Pension contributions

€4.8bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Pension contributions × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0837), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Pension contributions €57.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€4.8 billion

Why believe this?

Top 13–20%, Other contributions

€24.1bnEstimated2023

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 R and S and T (0.0531 × V16 + 1.0000 × V17 + 0.3247 × V18), summed, signs dropped
Published
16 April 2026
It says
row 29, V16: -9.8; row 29, V17: -11.3; row 29, V18: -14.3; row 27, V16: -2.5; row 27, V17: -2.6; row 27, V18: -3.2; row 28, V16: -2.5; row 28, V17: -2.7; row 28, V18: -3.2
As published
€24.1 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Other contributions

€3.2bnEstimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.6–0.9%, levies paid

€23.8bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Taxes on products + Top 0.6–0.9%, Taxes on production + Top 0.6–0.9%, Corporate tax + Top 0.6–0.9%, CSG on earnings and benefits + Top 0.6–0.9%, CSG on capital income + Top 0.6–0.9%, Income tax + Top 0.6–0.9%, Other taxes on income and wealth + Top 0.6–0.9%, Pension contributions + Top 0.6–0.9%, Other contributions
From
  • Top 0.6–0.9%, Taxes on products €2.7bn
  • Top 0.6–0.9%, Taxes on production €1.9bn
  • Top 0.6–0.9%, Corporate tax €4bn
  • Top 0.6–0.9%, CSG on earnings and benefits €2.1bn
  • Top 0.6–0.9%, CSG on capital income €490m
  • Top 0.6–0.9%, Income tax €4.3bn
  • Top 0.6–0.9%, Other taxes on income and wealth €770m
  • Top 0.6–0.9%, Pension contributions €4.3bn
  • Top 0.6–0.9%, Other contributions €3.3bn
Result
€23.8 billion

Why believe this?

Top 0.6–0.9%, Taxes on products

€2.8bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on products × Top 0.6–0.9%, Taxes on products ÷ All groups, Taxes on products
From
Result
€2.8 billion

Why believe this?

Top 0.6–0.9%, Corporate tax

€4bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.6–0.9%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.6–0.9%, Corporate tax €5bn
  • Share of French companies' equity held outside France 20.2%
Result
€4.0 billion

Why believe this?

Top 0.3–0.6%, people

175,047Estimated2023

Definition

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

Calculation

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

Why believe this?

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

€2,470Estimated2023

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.
  • €2,480, a strict Pareto tail above P95. The same computation under this alternative assumption; see the note under the chart.
  • €2,270, a tail as concentrated as WID's ranking by own income. The same computation under this alternative assumption; see the note under the chart.
  • €1,950, 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 0.3–0.6%, Net financial income × 10⁹ ÷ Top 0.3–0.6%, people ÷ 12
From
  • Top 0.3–0.6%, Net financial income €5.2bn
  • Top 0.3–0.6%, people 175,047
Result
€2,470

Why believe this?

Top 0.3–0.6%, rents, actual and imputed, monthly equivalent per resident, 2023 data

€680Estimated2023

Definition

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

Calculation

Computed as
Top 0.3–0.6%, Rents, actual and imputed × 10⁹ ÷ Top 0.3–0.6%, people ÷ 12
From
  • Top 0.3–0.6%, Rents, actual and imputed €1.4bn
  • Top 0.3–0.6%, people 175,047
Result
€680

Why believe this?

Top 0.3–0.6%, Profits kept in companies

€2.3bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Profits kept in companies × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0253), level on the tail (b = 1.920, shape = 0.490), e = 1.94: the elasticity of the item per person to income per person between Insee's V19 and V20
From
  • Top 5%, Profits kept in companies €90.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
  • V19, Profits des entreprises non distribués aux ménages (B), Insee €10.5bn
  • V19, Extended primary income, Insee €218.2bn
  • V19, Individuals, millions, Insee 3.4
  • V20, Profits des entreprises non distribués aux ménages (B), Insee €90.4bn
  • V20, Extended primary income, Insee €499.9bn
  • V20, Individuals, millions, Insee 3.4
Result
€2.3 billion

Why believe this?

Top 0.3–0.6%, Corporate tax

€1.2bnEstimated2024

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 €1.5bn
  • Share of French companies' equity held outside France 20.2%
Result
€1.2 billion

Why believe this?

Top 0.3–0.6%, share of the CSG on capital income

2.8%Estimated2024

Definition

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

Calculation

Computed as
(CSG on income from investments, 2024 × Top 0.3–0.6%, Net financial income ÷ All groups, Net financial income + CSG on income from property, 2024 × Top 0.3–0.6%, 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 0.3–0.6%, Net financial income €5.2bn
  • All groups, Net financial income €133.9bn
  • Top 0.3–0.6%, Rents, actual and imputed €1.8bn
  • All groups, Rents, actual and imputed €166.8bn
Result
2.8%

Why believe this?

Top 0.2–0.3%, Net financial income

€5bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Net financial income × ∫ level^e over P99.6595–99.8457 ÷ ∫ level^e over P95–100 (= 0.0799), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Net financial income €62.3bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€5.0 billion

Why believe this?

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

€4,930Estimated2023

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 €7.5bn
  • Top 0.2–0.3%, people 127,358
Result
€4,930

Why believe this?

Top 0.2–0.3%, Pensions

€1.6bnEstimated2024

Definition

What it counts
Retirement pensions, survivors' pensions included.

Calculation

Computed as
Pensions × Top 0.2–0.3%, Pensions ÷ All groups, Pensions
From
Result
€1.6 billion

Why believe this?

Top 0.2–0.3%, Social care and housing aid

€93.9mEstimated2024

Definition

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

Calculation

Computed as
Social care and housing aid × Top 0.2–0.3%, Social care and housing aid ÷ All groups, Social care and housing aid
From
  • Social care and housing aid €113.4bn
  • Top 0.2–0.3%, Social care and housing aid €96.3m
  • All groups, Social care and housing aid €116.3bn
Result
€0.1 billion

Why believe this?

Top 0.2–0.3%, Collective services

€554mEstimated2024

Definition

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

Calculation

Computed as
Collective services × Top 0.2–0.3%, Collective services ÷ All groups, Collective services
From
Result
€0.6 billion

Why believe this?

Top 0.2–0.3%, CSG on earnings and benefits

€2.1bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.2–0.3%, CSG − Top 0.2–0.3%, CSG on capital income
From
Result
€2.1 billion

Why believe this?

Top 0.04–0.2%, profits kept in companies, monthly equivalent per resident, 2023 data

€5,310Estimated2023

Definition

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

Calculation

Computed as
Top 0.04–0.2%, Profits kept in companies × 10⁹ ÷ Top 0.04–0.2%, people ÷ 12
From
  • Top 0.04–0.2%, Profits kept in companies €5bn
  • Top 0.04–0.2%, people 78,339
Result
€5,310

Why believe this?

Bottom 33%, Subsidies on products

€9.7bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 19 “Subventions sur les produits (transports, etc.)”, columns 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 19, V1: 1.4; row 19, V2: 1.4; row 19, V3: 1.4; row 19, V4: 1.4; row 19, V5: 1.5; row 19, V6: 1.5; row 19, V7: 1.6
As published
€9.7 billion
Read
2026-10-14

Why believe this?

Top 0.04–0.2%, Subsidies on production

€891mEstimated2024

Definition

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

Calculation

Computed as
Subsidies on production × Top 0.04–0.2%, Subsidies on production ÷ All groups, Subsidies on production
From
  • Subsidies on production €53.4bn
  • Top 0.04–0.2%, Subsidies on production €637m
  • All groups, Subsidies on production €38.2bn
Result
€0.9 billion

Why believe this?

Bottom 33–49%, Subsidies on production

€4bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 21 “Subventions sur la production (aides à l'apprentissage, aides sectorielles, etc.)”, columns 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 21, V7: 1.1; row 21, V8: 1.2; row 21, V9: 1.3; row 21, V10: 1.4
As published
€4.0 billion
Read
2026-10-14

Why believe this?

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

€1.3bnEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Subsidies on production × ∫ level^e over P95–96.4785 ÷ ∫ level^e over P95–100 (= 0.1668), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€1.3 billion

Why believe this?

Top 0.3–0.6%, Subsidies on production

€644mEstimated2023

Definition

What it counts
Apprenticeship hiring aid, sector aid and other subsidies to producers, attributed to households.
Caveat
Insee publishes the top 5% as one group. Its amount is split along the generalized Pareto tail of income: an amount per person that varies as income to the power e between people of the top 5%.

Calculation

Computed as
Top 5%, Subsidies on production × ∫ level^e over P99.4036–99.6595 ÷ ∫ level^e over P95–100 (= 0.0837), level on the tail (b = 1.920, shape = 0.479), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Subsidies on production €7.7bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.6 billion

Why believe this?

Top 3.5–7.9%, Pensions, below P95

€17.3bnEstimated2023

Definition

What it counts
Retirement pensions, survivors' pensions included.

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 31 “Pensions de retraite”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 31, V19: 30.2
As published
€17.3 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Unemployment benefits

€162mEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Unemployment benefits × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0648), level on the tail (b = 1.920, shape = 0.479), e = 0.00: the same per person, as the top 5%'s structure
From
  • Top 5%, Unemployment benefits €2.5bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€0.2 billion

Why believe this?

Top 7.9–13%, Other cash benefits

€6.9bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 33 “Autres revenus de remplacement (IJ, ATMP)”; 34 “Famille”; 35 “Exclusion sociale”; 36 “Invalidité”; 37 “Remboursements des contrats collectifs de complémentaires santé”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 33, V18: 3.2; row 33, V19: 3.8; row 34, V18: 0.4; row 34, V19: 0.4; row 35, V18: 0.4; row 35, V19: 0.2; row 36, V18: 1.1; row 36, V19: 0.8; row 37, V18: 1.1; row 37, V19: 1.2
As published
€6.9 billion
Read
2026-10-14

Why believe this?

Bottom 33%, Health care

€78.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 40 “Santé”, columns 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 40, V1: 9.1; row 40, V2: 8.4; row 40, V3: 14.1; row 40, V4: 14.1; row 40, V5: 11.8; row 40, V6: 12.2; row 40, V7: 13.8
As published
€78.8 billion
Read
2026-10-14

Why believe this?

All groups, Education

€128.1bnEstimated2023

Definition

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

Calculation

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

Why believe this?

Bottom 33%, Education

€53bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 41 “Enseignement2”, columns 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 41, V1: 9.8; row 41, V2: 8.9; row 41, V3: 7.7; row 41, V4: 7.5; row 41, V5: 7.7; row 41, V6: 7.2; row 41, V7: 6.3
As published
€53.0 billion
Read
2026-10-14

Why believe this?

Top 3.5–7.9%, Collective services, below P95

€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”, column U (0.5730 × V19), summed, signs dropped
Published
16 April 2026
It says
row 46, V19: 12.3
As published
€7.0 billion
Read
2026-10-14

Why believe this?

Top 0.04%, Taxes on production

€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 P99.9602–100 ÷ ∫ level^e over P95–100 (= 0.1341), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Taxes on production €22.2bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€3.0 billion

Why believe this?

Top 0.9–3.5%, Corporate tax

€22bnEstimated2023

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 (= 0.3831), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Corporate tax €57.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€22.0 billion

Why believe this?

Bottom 33%, CSG

€14.4bnEstimated2023

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 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 23, V1: -0.5; row 23, V2: -0.9; row 23, V3: -1.5; row 23, V4: -2.2; row 23, V5: -2.8; row 23, V6: -3.7; row 23, V7: -4.3
As published
€14.4 billion
Read
2026-10-14

Why believe this?

Top 20–29%, Net financial income

€8.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 8 “Revenus financiers nets (intérêts, dividendes, etc.)”, columns Q and R (0.7176 × V15 + 0.9469 × V16), summed, signs dropped
Published
16 April 2026
It says
row 8, V15: 4.9; row 8, V16: 5.6
As published
€8.8 billion
Read
2026-10-14

Why believe this?

Top 7.9–13%, Income tax

€13.3bnEstimated2023

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 T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 24, V18: -9.7; row 24, V19: -15.9
As published
€13.3 billion
Read
2026-10-14

Why believe this?

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

€1.8bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 25 “Autres impôts sur les revenus et le patrimoine (TH, ISF/IFI, CRDS, etc.)”, columns O and P and Q (0.7311 × V13 + 1.0000 × V14 + 0.2824 × V15), summed, signs dropped
Published
16 April 2026
It says
row 25, V13: -0.8; row 25, V14: -0.9; row 25, V15: -1
As published
€1.8 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 €1.4bn
Result
€3.1 billion

Why believe this?

Top 7.9–13%, Pension contributions

€35.3bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, row 26 “Cotisations sociales retraite1”, columns T and U (0.6753 × V18 + 0.4270 × V19), summed, signs dropped
Published
16 April 2026
It says
row 26, V18: -29.7; row 26, V19: -35.7
As published
€35.3 billion
Read
2026-10-14

Why believe this?

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

€21.2bnEstimated2023

Definition

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

Source

Source
Insee, Revenus des ménages élargis à l'ensemble de l'économie en 2023 (Insee Analyses n° 118)
Where
Sheet “Tableau complémentaire”, rows 27 “Cotisations sociales chômage1”; 28 “Cotisations sociales famille1”; 29 “Autres cotisations sociales (maladie, invalidité, ATMP)1”, columns 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 29, V10: -4.8; row 29, V11: -5.1; row 29, V12: -5.6; row 29, V13: -6.7; row 27, V10: -1.3; row 27, V11: -1.4; row 27, V12: -1.5; row 27, V13: -1.9; row 28, V10: -1.5; row 28, V11: -1.6; row 28, V12: -1.6; row 28, V13: -1.9
As published
€21.2 billion
Read
2026-10-14

Why believe this?

Top 0.6–0.9%, Other contributions

€3.4bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Other contributions × ∫ level^e over P99.0795–99.4036 ÷ ∫ level^e over P95–100 (= 0.0751), level on the tail (b = 1.920, shape = 0.642), e = 1.00: in proportion to income, as the top 5%'s structure
From
  • Top 5%, Other contributions €45.1bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.6
Result
€3.4 billion

Why believe this?

Top 0.04–0.2%, Corporate tax

€7.1bnEstimated2024

Definition

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

Calculation

Computed as
Corporate tax × Top 0.04–0.2%, Corporate tax ÷ All groups, Corporate tax
From
Result
€7.1 billion

Why believe this?

Top 0.04–0.2%, CSG

€2.5bnEstimated2024

Definition

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

Calculation

Computed as
CSG × Top 0.04–0.2%, CSG ÷ All groups, CSG
From
Result
€2.5 billion

Why believe this?

Top 0.04%, Profits kept in companies

€7.5bnEstimated2023

Definition

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

Calculation

Computed as
Top 5%, Profits kept in companies × ∫ level^e over P99.9602–100 ÷ ∫ 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%, Profits kept in companies €90.4bn
  • Inverted Pareto coefficient at P95 1.9
  • Shape of the top 5%'s tail 0.5
Result
€7.5 billion

Why believe this?

Top 0.04%, received a month per person

€4,560Estimated2024

Definition

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

Calculation

Computed as
Top 0.04%, transfers received × 10⁹ ÷ Top 0.04%, people ÷ 12
From
Result
€4,560

Why believe this?

Top 0.04%, share of the CSG on capital income

2.8%Estimated2024

Definition

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

Calculation

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

Why believe this?

Top 0.04%, Corporate tax

€3.8bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.04%, Corporate tax × (1 − Share of French companies' equity held outside France ÷ 100)
From
  • Top 0.04%, Corporate tax €4.8bn
  • Share of French companies' equity held outside France 20.2%
Result
€3.8 billion

Why believe this?

Top 0.04%, CSG on capital income

€475mEstimated2024

Definition

What it counts
The part of the CSG levied on capital income: interest, dividends, life insurance, rents and capital gains.
Competing figures
  • €663m, the CSG on capital income by financial income alone. The same computation with another key for the CSG on capital income.
  • €585m, the CSG on capital income by all capital income. The same computation with another key for the CSG on capital income.
Caveat
An allocation scenario: Insee attributes the whole CSG to each group but does not split it by base, and no source found gives the bases of the CSG on capital income by group. The CSG on investment income (interest, dividends, life insurance) is shared as Insee's net financial income. The CSG on property income is levied on rents landlords receive, capital gains and annuities; Insee's only row near it adds owner-occupiers' imputed rents, which pay no CSG, and holds no capital gains, so sharing it as that row is a convention. The alternatives share all of it as net financial income, or as the group's whole capital income.

Calculation

Computed as
CSG on capital income × Top 0.04%, share of the CSG on capital income ÷ 100
From
  • CSG on capital income €17.7bn
  • Top 0.04%, share of the CSG on capital income 2.7%
Result
€0.5 billion

Why believe this?

Lenders outside France

€124.9bnEstimated2024

Definition

What it counts
The part of borrowing lent by non-residents.

Calculation

Computed as
Borrowing × Share of net borrowing from abroad ÷ 100
From
Result
€124.9 billion

Why believe this?

Debt interest and unclassified

€59.8bnObserved2024

Definition

What it counts
Public spending that no category takes, transfers abroad aside: debt interest, and the gap between Eurostat's total and its later breakdown by purpose.

Calculation

Computed as
Public spending − Social protection − Health − Education − Recreation, culture and religion − Collective services, economic affairs and subsidies, at home − EU contribution (VAT and GNI own resources) − International cooperation paid − Capital transfers to the rest of the world
From
Result
€59,784.4 million

Why believe this?

Bottom 33%, levies through companies

€88.9bnEstimated2024

Definition

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

Calculation

Computed as
Bottom 33%, Taxes on products + Bottom 33%, Taxes on production + Bottom 33%, Corporate tax
From
Result
€88.9 billion

Why believe this?

Top 0.2–0.3%, levies through companies

€8.6bnEstimated2024

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 0.2–0.3%, Taxes on products + Top 0.2–0.3%, Taxes on production + Top 0.2–0.3%, Corporate tax
From
  • Top 0.2–0.3%, Taxes on products €2.7bn
  • Top 0.2–0.3%, Taxes on production €1.9bn
  • Top 0.2–0.3%, Corporate tax €4bn
Result
€8.6 billion

Why believe this?

Social contributions, 2024

€483.6bnEstimated2024

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
Pension contributions + Other contributions
From
Result
€483.6 billion

Why believe this?

Top 0.9–3.5% → Taxes on income and wealth, 2024

€35.6bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.9–3.5%, CSG on earnings and benefits + Top 0.9–3.5%, Income tax + Top 0.9–3.5%, Other taxes on income and wealth
From
  • Top 0.9–3.5%, CSG on earnings and benefits €10.3bn
  • Top 0.9–3.5%, Income tax €21.5bn
  • Top 0.9–3.5%, Other taxes on income and wealth €3.8bn
Result
€35.6 billion

Why believe this?

Through companies → Taxes on products and production, 2024

€456.1bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on products + Taxes on production
From
Result
€456.1 billion

Why believe this?

Taxes on products and production → General government, 2024

€456.1bnEstimated2024

Definition

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

Calculation

Computed as
Taxes on products + Taxes on production
From
Result
€456.1 billion

Why believe this?

Subsidies → Through companies, 2024

€98bnEstimated2024

Definition

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

Calculation

Computed as
Subsidies on products + Subsidies on production
From
Result
€98.0 billion

Why believe this?

Cash benefits → Bottom 33–49%, 2024

€85.4bnEstimated2024

Definition

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

Calculation

Computed as
Bottom 33–49%, Pensions + Bottom 33–49%, Unemployment benefits + Bottom 33–49%, Other cash benefits
From
Result
€85.4 billion

Why believe this?

Transfers in kind → Top 0.9–3.5%, 2024

€10.8bnEstimated2024

Definition

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

Calculation

Computed as
Top 0.9–3.5%, Health care + Top 0.9–3.5%, Education + Top 0.9–3.5%, Social care and housing aid + Top 0.9–3.5%, Culture and leisure
From
  • Top 0.9–3.5%, Health care €5.1bn
  • Top 0.9–3.5%, Education €3.2bn
  • Top 0.9–3.5%, Social care and housing aid €1.4bn
  • Top 0.9–3.5%, Culture and leisure €1.1bn
Result
€10.8 billion