FRENCH TAX MONITOR
FISCAL THREAT LEVEL
Source: OECD Revenue Statistics 2024▶ SEVERE — Record tax pressure: France #1 OECD — 46.1% of GDP
TAX ABERRATION MAP
Zones of intensive extraction — record rates, brutal hikes, quirky taxes
Sources: UNPI, DGFiP, ORKA.tax, Meilleurtaux.com, Franceinfo 2024-2026
YOUR EMPLOYER SPENDS €100
Estimate based on median net salary ~€2,400/month, 30% marginal rateEmployer pays
100 €
You receive
48 €
Extraction rate
52 %
☭ French extraction rate (52%) > estimated Soviet peak (~40%) — but with better croissants
52% extracted by the State. This monitor is run by a freelancer — even on your donation, the State takes its cut.
Direct Taxes
INCOME TAX
Progressive brackets 2026 (2025 income)
| Bracket | Rate | Description |
|---|---|---|
| 0 – 11 600 € | 0 % | Non-taxable |
| 11 601 – 29 579 € | 11 % | First bracket |
| 29 580 – 84 577 € | 30 % | Middle bracket |
| 84 578 – 181 917 € | 41 % | Upper bracket |
| 181 918 € + | 45 % | Top marginal rate |
New 2026: minimum 20% effective rate for high earners (CDHR)
INTERNATIONAL COMPARISON
Tax-to-GDP ratio — OECD ranking
France 46.1% > USSR ~43% — the Republic outperforms the Supreme Soviet
+12.6 pts above OECD average
CORPORATE TAX
Applicable rates 2025-2026
25 %
Standard rate
15 %
SME rate
On first €42 500 of profit
Revenue ≤ €10M, fully paid-up capital, ≥ 75% individual shareholders
Exceptional surcharge for large companies: +20.6% to +41.2%
FLAT TAX / PFU
Flat-Rate Withholding Tax
2025 income
30%
Flat income tax : 12.8%
Social levies : 17.2%
2026 income
31.4%
Flat income tax : 12.8%
Social levies : 18.6%
↑ +1.4% — CSG increase: 9.2% → 10.6%
Dividends, interest, capital gains, crypto
Indirect Taxes
VAT
Value Added Tax
20%
Goods & services
10%
Restaurants, transport, renovations
5.5%
Food, books, energy
2.1%
Press, reimbursed medicine
Invented in France in 1954 by Maurice Lauré
FUEL TAXES
Price breakdown — SP95 unleaded
Price per liter: €1.71
~55% TOTAL TAXES
VAT is levied on the excise duty: a tax on a tax.
BEHAVIORAL TAXES
Cigarette pack — 2026 target
Pack price: €13
~82% TOTAL TAXES
From ~€1.50 in 1990 to ~€13 in 2025: +766%
Income & Welfare
SALARY & CONTRIBUTIONS
Social contributions, private sector — salary ≤ 2.5× min. wage
| Contribution | Employer | Employee | Total |
|---|---|---|---|
| Health, maternity, disability, death | 7% | — | 7% |
| Old-age pension capped (≤ 1 PMSS) | 8.55% | 6.9% | 15.45% |
| Old-age pension uncapped | 2.02% | 0.4% | 2.42% |
| Family allowances (≤ 3.5× min. wage) | 3.45% | — | 3.45% |
| Unemployment (since May 2025) | 4% | — | 4% |
| CSG (on 98.25% of gross) | — | 9.2% | 9.2% |
| CRDS (on 98.25% of gross) | — | 0.5% | 0.5% |
| AGIRC-ARRCO Tier 1 | 4.72% | 3.15% | 7.87% |
| Work accident (average) | 2% | — | 2% |
| FNAL (< 50 employees) | 0.1% | — | 0.1% |
| Autonomy contribution | 0.3% | — | 0.3% |
| ESTIMATED TOTAL | ~32% | ~20% | ~52% |
WELFARE SYSTEM
Social benefits — 2025 amounts
RSA
Minimum Income (Active Solidarity)
€646,52/month
~2M households
AAH
Disability Allowance
€1 033,32/month
Full rate, disability ≥ 80%
ARE
Unemployment Benefits
~57% of daily reference wage
Min. €31.59/day
AME
Healthcare for Undocumented
€1.386B
~466 000 beneficiaries
€17.91/capita/year
MACRO INDICATORS
Key figures — France
112%
Debt / GDP
56.5%
Spending / GDP
-5.4%
Budget deficit
€3 228B
Public debt
Real Estate
PROPERTY TAX
Revenue, rates by city — 2024-2025
55.3
B€ in revenue
1082 €
€ / taxpayer
+30%
+30% in 10 years
MUNICIPAL RATES
LMNP & AIRBNB
Loi Le Meur — Short-term rentals
| Regime | Ceiling | Allowance |
|---|---|---|
| Unclassified rental (Airbnb) | 15 000 € | 30% |
| Classified rental | 77 700 € | 50% |
| Long-term rental | 77 700 € | 50% |
⚠ Depreciation reintegrated into capital gains since 2025
Loi Le Meur: reduced allowances for tourist rentals
Wealth Transfer
INHERITANCE & GIFTS
Transfer duties — direct line brackets
45% Top marginal rate
60%
Non-relative / partner rate
100k €
Allowance / child
15%
Estates taxed
18.5
DMTG revenue
Median estate 70k€ · Average 230k€
CAPITAL GAINS (NON-PEA)
S&P 500, foreign stocks — CTO vs PEA
CTO (Flat Tax)
31.4%
Income tax : 12.8%
Social levy : 18.6%
PEA (after 5 years)
18.6%
Income tax : 0% (exempt)
Social levy : 18.6%
PEA savings: €1 483 on €11 589 capital gain
US withholding
Infrastructure
HIGHWAY TOLLS
Private concessions — revenue & profits
11.9
B€ in tolls
4.4
B€ in profits
42%
goes to the State
Indicative prices (car, class 1)
€4.1B paid to shareholders
RAILWAY TOLLS
SNCF Réseau — hidden ticket cost
40% of TGV price
15%
of TER price
>7
B€ in tolls
+4.1%
annual increase
SNCF Group revenue: €43B (2024)
CHRONOLOGIE FISCALE
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This dashboard is maintained by a freelancer. Even on your donation, the State takes 26.2%. But if you still want to…