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Details of Tax Revenue - France

Government		Total
Time		2010	2011	2012	2013	2014	2015	2016	2017
Time
Tax
Total tax revenue		846 318	897 709	932 638	966 817	983 465	1 002 131	1 019 673	1 066 035
Total tax revenue	Total tax revenue exclusive of custom duties	844 566	895 843	930 755	964 975	981 638	1 000 199	1 017 854	1 064 127
1000 Taxes on income, profits and capital gains		191 085	208 366	223 128	235 964	233 696	234 532	238 091	251 801
4120 Other than households recurrent taxes on immovable property		11 109	11 672	12 220	12 727	13 080	13 570	14 246	14 575
4120 Other than households recurrent taxes on immovable property	Other taxes	0	0	0	0	0	82	83	75
	Tax on real-estate properties	10 865	11 425	11 971	12 477	12 826	13 246	13 929	14 277
	Tax on non-developped land	0	0	0	0	0	0	0	0
	Chamber of Agriculture tax	244	247	249	250	254	242	234	223
4200 Recurrent taxes on net wealth		4 461	4 305	5 030	4 372	5 377	5 224	4 837	5 068
4210 Individual recurrent taxes on net wealth		4 461	4 305	5 030	4 372	5 377	5 224	4 837	5 068
4220 Corporate recurrent taxes on net wealth		0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes		7 738	8 668	9 616	10 456	10 375	12 317	12 362	14 208
4310 Estate and inheritance taxes		6 862	7 075	8 225	9 368	8 925	10 690	10 736	11 953
4310 Estate and inheritance taxes	Inheritance taxes	6 806	6 881	7 596	8 433	8 850	10 540	10 562	11 840
4310 Estate and inheritance taxes	Various receipts and tax fines	56	194	629	935	75	150	174	113
4320 Gift taxes		876	1 593	1 391	1 088	1 450	1 627	1 626	2 255
4320 Gift taxes	Donations	876	1 593	1 391	1 088	1 450	1 627	1 626	2 255
	Various receipts and tax fines	0	0	0	0	0	0	0	0
	Other taxes	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions		10 825	12 288	12 052	11 970	12 646	14 339	15 205	17 578
4400 Taxes on financial and capital transactions	Debts, annuities, officies	279	358	384	359	304	335	375	421
	Various stamps and fees	0	0	0	0	0	0	0	0
	Taxes on stock exchange transactions	0	0	0	0	0	0	0	0
	Additional registration taxes	9 567	10 909	10 489	9 538	10 143	11 618	12 536	14 586
	Other taxes and receipts	420	470	552	527	575	552	622	535
	Business assets	154	161	159	135	133	132	137	157
	Tangible movable assets	1	1	1	0	0	1	1	1
	Properties and real property rights	3	0	0	1	1	1	2	1
	Conventions and civil transactions between corporations	8	7	7	6	7	7	7	4
	Various receipts and tax fines	253	260	54	4	3	6	5	10
	Judicial and extra-judicial documents	0	0	0	0	0	0	0	0
	Land registration tax	140	122	161	703	710	770	805	899
	Tax on financial transactions	0	0	245	697	770	917	715	964
4500 Non-recurrent taxes on property		0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property except 4100 and 4200		0	0	0	0	0	0	0	0
5000 Taxes on goods and services		210 067	221 478	227 362	231 413	236 543	242 920	248 758	260 521
5100 Taxes on production, sale, transfer, etc		203 746	214 729	220 156	224 764	229 692	235 972	241 523	253 123
5110 General taxes on goods and services		141 219	146 489	148 768	150 935	154 739	156 940	158 854	166 396
5111 Value added taxes		136 129	141 160	143 168	145 264	149 286	152 550	155 303	162 835
5111 Value added taxes	VAT (general budget)	135 578	140 552	142 527	144 490	148 454	151 680	154 430	161 986
	VAT (BAPSA)	0	0	0	0	0	0	0	0
	Other VAT	0	0	0	0	0	0	0	0
	Sub-compensations of agricultural VAT	330	376	406	462	367	381	366	352
	Value added taxes on subsidies	221	232	235	312	465	489	507	497
5112 Sales tax		0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)		5 090	5 329	5 600	5 671	5 453	4 390	3 551	3 561
5113 Other (than value added and sales tax)	Social solidarity contribution	5 090	5 329	5 600	5 671	5 453	4 390	3 551	3 561
5120 Taxes on specific goods and services		62 527	68 240	71 388	73 829	74 953	79 032	82 669	86 727
5121 Excises		45 770	48 513	49 656	52 343	53 070	56 660	58 915	61 922
5121 Excises	Domestic duty on energy products	23 577	23 923	23 564	23 693	23 794	26 238	27 925	29 594
	Gold and silver warranty	0	0	0	0	0	0	0	0
	ANDA taxes	0	0	0	0	0	0	0	0
	Taxes on wines, ciders and meads	121	122	281	486	489	501	497	495
	Tax on health protection and meats market organisation	43	42	40	41	41	43	43	42
	Tax on cereals	24	18	17	18	18	14	4	8
	Fees on tobacco stores	0	0	0	0	0	0	0	0
	Fees on potash salt	0	0	0	0	0	0	0	0
	Tax on flour	0	0	0	0	0	0	0	0
	Fees included in fuel price	495	492	482	499	487	493	533	536
	Taxes on alcohol	2 482	2 987	2 625	2 950	2 954	2 956	2 965	2 974
	National Book Fund tax	0	0	0	0	0	0	0	0
	Tax on logging products	0	0	0	0	0	0	0	0
	Mining fees	25	24	23	22	19	16	15	15
	Tax on electricity and heating	3 717	4 778	5 573	7 253	7 684	8 703	9 350	9 983
	Surtax on appetizers	0	0	0	0	0	0	0	0
	Pharmaceutical taxes	0	0	0	0	0	0	0	0
	Taxes on beer and mineral water	538	395	413	803	971	931	957	999
	Tax on beet, sugar and alcohol	0	0	0	0	0	0	0	0
	Solidarity tax on oil seeds	0	0	0	0	0	0	0	0
	Other taxes and receipts	100	97	103	90	101	110	110	72
	Tax on food fats	0	0	0	0	0	0	0	0
	National Literature Fund tax	0	0	0	0	0	0	0	0
	Tax on water consumption	11	7	1	1	2	2	1	2
	Tax on meat	1	157	278	1	0	0	0	0
	Exceptional levies on oil product corporations	0	0	0	0	0	0	0	0
	Other taxes	55	55	62	126	160	199	291	542
	Tax on pollution, distribution, collection and extraction of water	1 763	2 051	2 212	2 175	2 302	2 268	2 332	2 323
	Taxes on tobaccos and matches	11 083	11 768	12 149	12 227	12 101	12 318	12 058	12 475
	Sugar market fund tax	0	0	0	0	0	0	0	0
	Exceptional contribution on pharmacies and laboratories	0	0	0	0	0	0	0	0
	Local tax	325	352	138	127	128	126	118	146
	Fines and confiscations	0	0	0	0	0	0	0	0
	French petrol institute (IFP) tax	0	0	0	0	0	0	0	0
	Contribution of low voltage electric energy suppliers	324	354	349	374	376	375	377	378
	ADEME tax	489	479	491	499	449	449	449	449
	Dock dues	581	376	378	386	415	422	439	431
	General tax on polluting activities	16	36	123	205	186	117	87	81
	Tax on oil products	0	0	354	367	393	379	364	377
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0
5123 Customs and import duties		428	771	655	763	726	733	768	742
5123 Customs and import duties	Import duties (State)	0	0	0	0	0	0	0	0
	Import duties (UE)	0	0	0	0	0	0	0	0
	Other taxes	67	157	48	136	58	55	62	48
	Dock dues	361	614	607	627	668	678	706	694
5124 Taxes on exports		0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0
5126 Taxes on specific services		16 274	18 902	21 019	20 656	21 093	21 585	22 927	24 004
5126 Taxes on specific services	Levies on horse-race bets	626	449	429	434	452	446	431	434
	Taxes on funerals	12	11	11	12	12	12	13	13
	Stamp taxes for transportation contracts	0	0	0	0	0	0	0	0
	Tax on expertise and technical checks	0	0	0	0	0	0	0	0
	Other various taxes	1 007	947	905	547	418	798	1 391	1 915
	Taxes on entertainment	425	788	808	799	754	785	865	874
	Levies on gambling casinos	748	760	742	708	689	691	719	741
	Insurances contributions to the guarantee funds	323	384	372	387	440	450	555	744
	Tax on automobile insurance	0	0	0	0	0	0	0	0
	Additional contribution on insurance contracts to the FNGCA	101	106	114	120	123	125	58	60
	National fund for housing improvement, 5% levy	604	619	663	726	725	932	946	1 145
	Movie-making corporations contributions to the CNC	766	818	733	735	707	695	707	696
	Agricultural insurances fund tax on food	0	0	0	0	0	0	0	0
	National Sports Fund tax	0	0	0	0	0	0	0	0
	Annuities and pensions upgrading fund tax	0	0	0	0	0	0	0	0
	Annual tax on outstanding loans	0	0	0	0	0	0	0	0
	Tax on advertisement	156	190	205	219	225	232	237	233
	Levies on the French national lottery	1 800	2 143	2 050	1 941	2 109	2 118	2 245	2 290
	Other taxes	218	239	223	251	234	307	359	343
	Levies on mortgage recording officers wages	0	0	0	0	0	0	0	0
	Tax on safety and security	459	477	521	521	560	574	607	655
	Exceptionnal levies on banks and lending institutions	0	0	0	0	0	0	0	0
	Tax on insurance policies	7 099	8 429	9 826	9 973	10 219	10 386	10 791	10 523
	Tax on leases	-5	-4	0	-1	0	0	0	0
	Tax on systemic risk	0	495	1 026	899	979	591	501	436
	ANAEM tax	129	141	149	145	143	146	150	150
	Tax on the use of inland waterways	169	175	187	192	187	183	174	177
	CMU tax on mutual insurances	1 637	1 735	1 862	1 851	1 916	1 909	1 972	2 367
	Major natural disasters prevention fund (FPRNM) tax	0	0	193	197	201	205	206	208
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive		0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive		55	54	58	67	64	54	59	59
5128 Other taxes not included within 5121 to 5127 inclusive	European Coal and Steel Community levy	0	0	0	0	0	0	0	0
	Co-responsibility tax on cereals	0	0	0	0	0	0	0	0
	Collector of customs	0	0	0	0	0	0	0	0
	Various taxes (local government)	0	0	0	0	0	0	0	0
	Other taxes	13	13	13	13	13	13	18	18
	Co-responsibility tax on milk	0	0	0	0	0	0	0	0
	Contributions on sugar	42	41	45	54	51	41	41	41
	Sugar market fund tax	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities		6 321	6 749	7 206	6 649	6 851	6 948	7 235	7 398
5210 Recurrent taxes on use of goods and perform activities		2 866	2 888	3 139	2 849	2 884	2 669	2 870	2 726
5211 Recurrent taxes paid by households: motor vehicles		0	0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles		1 269	1 215	1 255	1 181	1 112	1 028	909	780
5212 Recurrent taxes paid by others: motor vehicles	Tax on corporation vehicles	992	927	983	876	827	753	692	638
5212 Recurrent taxes paid by others: motor vehicles	Tax on vehicles (central and local government)	277	288	272	305	285	275	217	142
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles		1 597	1 673	1 884	1 668	1 772	1 641	1 961	1 946
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	Other taxes	152	260	401	339	342	357	537	568
	Tax on video recorders	0	0	0	0	0	0	0	0
	Fee on nuclear power plants monitoring	0	0	0	0	0	0	0	0
	Tax on use of slaughterhouses	0	0	0	0	0	0	0	0
	Corporation contributions on medicines preparation	379	362	318	213	298	255	265	176
	Tax on electric pylons	213	223	233	244	214	231	241	249
	Beverage licences	0	0	0	0	0	0	0	0
	Special tax on use of roads	539	612	570	573	590	574	596	608
	Weighing tax	0	0	0	0	0	0	0	0
	Various taxes (local government)	0	0	0	0	0	0	0	0
	Gallicisation and navigation annual right (DAFN)	39	39	37	37	37	37	39	39
	Fees on radio frequencies use	275	177	325	262	291	187	283	306
5220 Non-recurrent taxes on use of goods and perform activities		3 455	3 861	4 067	3 800	3 967	4 279	4 365	4 672
5220 Non-recurrent taxes on use of goods and perform activities	Entry into service receipt	0	0	0	0	0	0	0	0
	Tax on exceeding the density legal ceiling	82	82	82	82	82	52	82	82
	Other taxes	0	0	0	0	0	0	0	0
	Beverage taxes and licences	0	0	0	0	0	0	0	0
	Fee for the right to build	18	18	18	18	18	0	18	18
	Local tax on the equipement	1 252	1 483	1 614	1 381	1 455	1 839	1 812	1 975
	Car registration tax	1 917	2 080	2 117	2 042	2 077	2 086	2 187	2 245
	Additional tax on car registration	186	198	236	277	335	302	266	352
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000		19 587	23 946	22 844	22 860	23 764	25 475	26 021	26 724
6100 Paid solely by business		19 581	23 940	22 838	22 854	23 758	25 469	26 015	26 696
6100 Paid solely by business	National Institute of intellectual property (INPI) tax on services	165	170	171	180	189	193	197	204
	Tax on union benefits (local government)	0	0	0	0	0	0	0	0
	Various taxes (central government)	255	232	293	478	647	649	660	637
	Annual tax on outstanding loans	0	0	0	0	0	0	0	0
	Other taxes	1 078	2 212	1 182	775	979	2 400	2 447	2 728
	Exceptionnal levies on insurance corporations	0	0	0	0	0	0	0	0
	Fees of the chambers of commerce and industry	275	187	205	233	246	253	249	217
	Industrial corporation tax to the FNE	10	4	4	3	1	0	0	1
	Tax on general charges	0	0	0	0	0	0	0	0
	Tax on the use of fixed assets	0	0	0	0	0	0	0	0
	(ANDA) and (ADAR) tax	0	0	0	0	0	0	0	0
	Property contributions of the corporations	4 941	5 160	5 465	5 908	6 162	6 356	6 529	6 656
	Contributions on the value added of the corporations	10 346	11 703	12 584	12 168	12 842	12 973	13 542	13 526
	Flat-rate tax on network corporations	1 223	1 085	1 142	1 206	1 272	1 297	1 325	1 328
	Exit tax on insurance	0	1 670	0	0	0	0	0	0
	Fees of the chambers of commerce and industry	1 103	1 180	1 328	1 323	1 014	458	860	871
	Employers' contribution on stock options	185	262	309	380	406	490	206	301
	Tax on railway companies profit	0	75	155	200	0	400	0	227
6200 Other taxes not solely paid by business		6	6	6	6	6	6	6	28
6200 Other taxes not solely paid by business	Other taxes	6	6	6	6	6	6	6	28
6200 Other taxes not solely paid by business	Sectors accounts differential	0	0	0	0	0	0	0	0
Total tax revenue on cash basis		840 905	891 972	926 593	960 513	977 057	995 462	1 013 134	1 059 484
Total tax revenue on accrual basis		846 318	897 709	932 638	966 817	983 465	1 002 131	1 019 673	1 066 035
Additional taxes included in National Accounts		0	0	0	0	0	0	0	0
Taxes excluded from National Accounts		-5 774	-5 985	-6 210	-6 661	-6 478	-6 676	-6 812	-6 916
Taxes excluded from National Accounts	Waste collection tax	-5 699	-5 910	-6 101	-6 552	-6 369	-6 567	-6 703	-6 803
	Tax on electric pylons	0	0	0	0	0	0	0	0
	Street-cleaning tax	-75	-75	-109	-109	-109	-109	-109	-113
Difference in treatment of tax credits		9 511	8 799	10 555	10 327	12 895	16 229	14 274	14 259
Capital transfer for uncollected revenue		-5 413	-5 737	-6 045	-6 304	-6 408	-6 669	-6 539	-6 551
Voluntary social security contributions		0	0	0	0	0	0	0	0
Miscellaneous differences		0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions		844 642	894 786	930 938	964 179	983 474	1 005 015	1 020 596	1 066 827
Imputed social contributions		38 172	39 690	41 101	42 050	42 539	42 710	42 956	42 951
National Accounts: Taxes and all social contributions		882 814	934 476	972 039	1 006 229	1 026 013	1 047 725	1 063 552	1 109 778
1110 On income and profits of individuals		144 165	153 911	168 780	179 715	183 706	188 357	192 386	197 649
1110 On income and profits of individuals	Tax on individual income	49 575	53 245	61 308	70 098	72 181	72 750	75 571	76 608
	Tax on multiple wages	0	0	0	0	0	0	0	0
	Social solidarity contribution	82	109	386	381	0	0	2 486	2 623
	Others	38	62	242	322	1 741	1 544	1 891	2 119
	Tax on non business profits	446	530	621	598	646	927	617	800
	Tax on financial assets	0	0	0	0	0	0	0	0
	CSG, FSV, CRDS	93 972	99 877	106 123	108 247	109 071	113 065	111 751	115 427
	Flat-rate tax on precious metals	52	88	100	69	67	71	70	72
1120 On capital gains of individuals		0	0	0	0	0	0	0	0
1210 On profits of corporates		46 920	54 455	54 348	56 249	49 990	46 175	45 705	54 152
1210 On profits of corporates	Corporations' tax (excluding tax credits to reduce or remove the taxation)	39 095	46 075	44 554	46 474	42 733	39 579	39 521	48 038
	Exceptionnal levies on insurances	94	83	112	104	74	127	94	80
	Tax on financial assets	5 952	6 916	8 057	5 894	4 294	3 325	3 037	3 062
	Precount on distributed profits (exceptional levy of 25% since 2005)	28	13	1	-6	60	4	0	1
	Exceptional levies on temporary work corporations	0	0	0	0	0	0	0	0
	Annual flat-rate tax	599	592	662	680	15	4	2	2
	Other taxes	310	0	0	0	0	0	0	0
	3% tax on dividends	0	0	193	1 943	1 927	2 165	2 073	1 827
	Social contribution on corporation profits	842	776	769	1 160	887	971	978	1 142
2100 Employees SSC		78 268	80 987	83 669	88 097	91 057	93 767	96 661	100 900
2100 Employees SSC	Actual cotisations	78 268	80 987	83 669	88 097	91 057	93 767	96 661	100 900
2200 Employers SSC		219 687	229 873	235 530	240 672	246 351	248 173	250 597	259 200
2200 Employers SSC	Actual cotisations	219 687	229 873	235 530	240 672	246 351	248 173	250 597	259 200
2300 Self-employed or non-employed SSC		25 861	25 735	26 938	28 165	28 930	28 435	27 903	28 264
2300 Self-employed or non-employed SSC	Actual cotisations	25 861	25 735	26 938	28 165	28 930	28 435	27 903	28 264
3000 Taxes on payroll and workforce		26 926	27 807	29 707	33 595	34 434	34 574	34 801	35 739
3000 Taxes on payroll and workforce	Tax on wages	11 440	11 675	12 094	13 127	13 109	13 165	13 515	13 847
	Tax benefitting the transports union	7 044	7 358	7 780	8 089	8 487	9 249	9 679	10 286
	Providence contribution	1 120	1 081	470	496	387	415	423	408
	Tax on re-employed pensioners income	0	0	0	0	0	0	0	0
	Payment benefitting the UNEDIC	0	0	0	0	0	0	0	0
	Others	81	30	20	49	41	27	23	21
	Apprenticeship tax	430	459	515	554	601	29	30	0
	Tax benefitting the wage garantee scheme (AGS)	1 759	1 498	1 418	1 435	1 461	1 479	1 259	966
	Tax on vocational training	13	14	17	17	20	17	17	21
	Taxes benefitting the national housing fund (FNAL)	2 465	2 570	2 663	3 123	3 008	2 929	2 674	2 683
	Taxes benefitting the national solidarity fund for autonomy (CNSA)	1 917	1 972	2 014	2 051	2 085	1 891	1 920	1 994
	Employers' contribution to the early retirement of asbestos workers regime (FCAATA)	0	0	0	0	0	0	0	0
	Corporate social contributions	657	1 150	2 716	4 654	4 925	5 019	5 245	5 497
	Exceptional levy on high wages	0	0	0	0	310	354	16	16
4110 Households recurrent taxes on immovable property		38 952	40 718	42 659	44 684	45 385	46 873	48 372	49 549
4110 Households recurrent taxes on immovable property	Council tax	15 254	15 894	16 780	17 470	17 790	18 424	18 806	19 310
	Street-cleaning tax	75	75	109	109	109	109	109	113
	Tax on real-estate properties	14 403	15 145	15 868	16 539	17 003	17 557	18 465	18 925
	Waste collection tax	5 699	5 910	6 101	6 552	6 369	6 567	6 703	6 803
	Other taxes	69	107	111	131	117	163	65	112
	Tax on non-developped land	919	917	933	955	961	980	955	969
	Chamber of Agriculture tax	61	62	62	62	63	61	59	56
1100 Taxes on income, profits and capital gains of individuals		144 165	153 911	168 780	179 715	183 706	188 357	192 386	197 649
1200 Taxes on income, profits and capital gains of corporates		46 920	54 455	54 348	56 249	49 990	46 175	45 705	54 152
1220 On capital gains of corporates		0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)		323 816	336 595	346 137	356 934	366 338	370 375	375 161	388 364
2110 On a payroll basis of employees SSC		78 268	80 987	83 669	88 097	91 057	93 767	96 661	100 900
2120 On an income tax basis of employees SSC		0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC		219 687	229 873	235 530	240 672	246 351	248 173	250 597	259 200
2220 On an income tax basis of employers SSC		0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC		25 861	25 735	26 938	28 165	28 930	28 435	27 903	28 264
2320 On an income tax basis of self/non-employed SSC		0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC		0	0	0	0	0	0	0	0
4000 Taxes on property		73 085	77 651	81 577	84 209	86 863	92 323	95 022	100 978
4100 Recurrent taxes on immovable property		50 061	52 390	54 879	57 411	58 465	60 443	62 618	64 124
Custom duties collected for the EU		1 752	1 866	1 883	1 842	1 827	1 932	1 819	1 908
Non-wastable tax credits against 1110: Total value		10 761	9 750	9 030	8 214	7 875	8 041	6 526	6 248
Non-wastable tax credits against 1110: Tax expenditure component		8 234	7 270	7 236	6 755	5 767	5 669	3 830	3 623
Non-wastable tax credits against 1110: Transfer component		2 527	2 480	1 794	1 459	2 108	2 372	2 696	2 625
Non-wastable tax credits against 1210: Total value		6 655	5 180	5 563	5 466	13 395	18 618	19 335	22 613
Non-wastable tax credits against 1210: Tax expenditure component		1 277	1 529	3 319	3 572	7 128	10 560	10 444	10 636
Non-wastable tax credits against 1210: Transfer component		5 378	3 651	2 244	1 894	6 267	8 058	8 891	11 977

Data extracted on 27 Apr 2024 12:19 UTC (GMT) from UKDS.Stat

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