GovernmentTotal
Time20102011201220132014201520162017
Tax
Hide subtree Total tax revenue846 318897 709932 638966 817983 4651 002 1311 019 6731 066 035
Total tax revenueTotal tax revenue exclusive of custom duties844 566895 843930 755964 975981 6381 000 1991 017 8541 064 127
1000 Taxes on income, profits and capital gains191 085208 366223 128235 964233 696234 532238 091251 801
Hide subtree 4120 Other than households recurrent taxes on immovable property11 10911 67212 22012 72713 08013 57014 24614 575
4120 Other than households recurrent taxes on immovable propertyOther taxes00000828375
Tax on real-estate properties10 86511 42511 97112 47712 82613 24613 92914 277
Tax on non-developped land00000000
Chamber of Agriculture tax244247249250254242234223
4200 Recurrent taxes on net wealth4 4614 3055 0304 3725 3775 2244 8375 068
4210 Individual recurrent taxes on net wealth4 4614 3055 0304 3725 3775 2244 8375 068
4220 Corporate recurrent taxes on net wealth00000000
4300 Estate, inheritance and gift taxes7 7388 6689 61610 45610 37512 31712 36214 208
Hide subtree 4310 Estate and inheritance taxes6 8627 0758 2259 3688 92510 69010 73611 953
4310 Estate and inheritance taxesInheritance taxes6 8066 8817 5968 4338 85010 54010 56211 840
Various receipts and tax fines5619462993575150174113
Hide subtree 4320 Gift taxes8761 5931 3911 0881 4501 6271 6262 255
4320 Gift taxesDonations8761 5931 3911 0881 4501 6271 6262 255
Various receipts and tax fines00000000
Other taxes00000000
Hide subtree 4400 Taxes on financial and capital transactions10 82512 28812 05211 97012 64614 33915 20517 578
4400 Taxes on financial and capital transactionsDebts, annuities, officies279358384359304335375421
Various stamps and fees00000000
Taxes on stock exchange transactions00000000
Additional registration taxes9 56710 90910 4899 53810 14311 61812 53614 586
Other taxes and receipts420470552527575552622535
Business assets154161159135133132137157
Tangible movable assets11100111
Properties and real property rights30011121
Conventions and civil transactions between corporations87767774
Various receipts and tax fines25326054436510
Judicial and extra-judicial documents00000000
Land registration tax140122161703710770805899
Tax on financial transactions00245697770917715964
4500 Non-recurrent taxes on property00000000
4600 Other recurrent taxes on property except 4100 and 420000000000
5000 Taxes on goods and services210 067221 478227 362231 413236 543242 920248 758260 521
5100 Taxes on production, sale, transfer, etc203 746214 729220 156224 764229 692235 972241 523253 123
5110 General taxes on goods and services141 219146 489148 768150 935154 739156 940158 854166 396
Hide subtree 5111 Value added taxes136 129141 160143 168145 264149 286152 550155 303162 835
5111 Value added taxesVAT (general budget)135 578140 552142 527144 490148 454151 680154 430161 986
VAT (BAPSA)00000000
Other VAT00000000
Sub-compensations of agricultural VAT330376406462367381366352
Value added taxes on subsidies221232235312465489507497
5112 Sales tax00000000
Hide subtree 5113 Other (than value added and sales tax)5 0905 3295 6005 6715 4534 3903 5513 561
5113 Other (than value added and sales tax)Social solidarity contribution5 0905 3295 6005 6715 4534 3903 5513 561
5120 Taxes on specific goods and services62 52768 24071 38873 82974 95379 03282 66986 727
Hide subtree 5121 Excises45 77048 51349 65652 34353 07056 66058 91561 922
5121 ExcisesDomestic duty on energy products23 57723 92323 56423 69323 79426 23827 92529 594
Gold and silver warranty00000000
ANDA taxes00000000
Taxes on wines, ciders and meads121122281486489501497495
Tax on health protection and meats market organisation4342404141434342
Tax on cereals24181718181448
Fees on tobacco stores00000000
Fees on potash salt00000000
Tax on flour00000000
Fees included in fuel price495492482499487493533536
Taxes on alcohol2 4822 9872 6252 9502 9542 9562 9652 974
National Book Fund tax00000000
Tax on logging products00000000
Mining fees2524232219161515
Tax on electricity and heating3 7174 7785 5737 2537 6848 7039 3509 983
Surtax on appetizers00000000
Pharmaceutical taxes00000000
Taxes on beer and mineral water538395413803971931957999
Tax on beet, sugar and alcohol00000000
Solidarity tax on oil seeds00000000
Other taxes and receipts100971039010111011072
Tax on food fats00000000
National Literature Fund tax00000000
Tax on water consumption117112212
Tax on meat115727810000
Exceptional levies on oil product corporations00000000
Other taxes555562126160199291542
Tax on pollution, distribution, collection and extraction of water1 7632 0512 2122 1752 3022 2682 3322 323
Taxes on tobaccos and matches11 08311 76812 14912 22712 10112 31812 05812 475
Sugar market fund tax00000000
Exceptional contribution on pharmacies and laboratories00000000
Local tax325352138127128126118146
Fines and confiscations00000000
French petrol institute (IFP) tax00000000
Contribution of low voltage electric energy suppliers324354349374376375377378
ADEME tax489479491499449449449449
Dock dues581376378386415422439431
General tax on polluting activities16361232051861178781
Tax on oil products00354367393379364377
5122 Profits of fiscal monopolies00000000
Hide subtree 5123 Customs and import duties428771655763726733768742
5123 Customs and import dutiesImport duties (State)00000000
Import duties (UE)00000000
Other taxes671574813658556248
Dock dues361614607627668678706694
5124 Taxes on exports00000000
5125 Taxes on investment goods00000000
Hide subtree 5126 Taxes on specific services16 27418 90221 01920 65621 09321 58522 92724 004
5126 Taxes on specific servicesLevies on horse-race bets626449429434452446431434
Taxes on funerals1211111212121313
Stamp taxes for transportation contracts00000000
Tax on expertise and technical checks00000000
Other various taxes1 0079479055474187981 3911 915
Taxes on entertainment425788808799754785865874
Levies on gambling casinos748760742708689691719741
Insurances contributions to the guarantee funds323384372387440450555744
Tax on automobile insurance00000000
Additional contribution on insurance contracts to the FNGCA1011061141201231255860
National fund for housing improvement, 5% levy6046196637267259329461 145
Movie-making corporations contributions to the CNC766818733735707695707696
Agricultural insurances fund tax on food00000000
National Sports Fund tax00000000
Annuities and pensions upgrading fund tax00000000
Annual tax on outstanding loans00000000
Tax on advertisement156190205219225232237233
Levies on the French national lottery1 8002 1432 0501 9412 1092 1182 2452 290
Other taxes218239223251234307359343
Levies on mortgage recording officers wages00000000
Tax on safety and security459477521521560574607655
Exceptionnal levies on banks and lending institutions00000000
Tax on insurance policies7 0998 4299 8269 97310 21910 38610 79110 523
Tax on leases-5-40-10000
Tax on systemic risk04951 026899979591501436
ANAEM tax129141149145143146150150
Tax on the use of inland waterways169175187192187183174177
CMU tax on mutual insurances1 6371 7351 8621 8511 9161 9091 9722 367
Major natural disasters prevention fund (FPRNM) tax00193197201205206208
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive00000000
Hide subtree 5128 Other taxes not included within 5121 to 5127 inclusive5554586764545959
5128 Other taxes not included within 5121 to 5127 inclusiveEuropean Coal and Steel Community levy00000000
Co-responsibility tax on cereals00000000
Collector of customs00000000
Various taxes (local government)00000000
Other taxes1313131313131818
Co-responsibility tax on milk00000000
Contributions on sugar4241455451414141
Sugar market fund tax00000000
5130 Unallocable between 5110 and 512000000000
5200 Taxes on use of goods and perform activities6 3216 7497 2066 6496 8516 9487 2357 398
5210 Recurrent taxes on use of goods and perform activities2 8662 8883 1392 8492 8842 6692 8702 726
5211 Recurrent taxes paid by households: motor vehicles00000000
Hide subtree 5212 Recurrent taxes paid by others: motor vehicles1 2691 2151 2551 1811 1121 028909780
5212 Recurrent taxes paid by others: motor vehiclesTax on corporation vehicles992927983876827753692638
Tax on vehicles (central and local government)277288272305285275217142
Hide subtree 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles1 5971 6731 8841 6681 7721 6411 9611 946
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehiclesOther taxes152260401339342357537568
Tax on video recorders00000000
Fee on nuclear power plants monitoring00000000
Tax on use of slaughterhouses00000000
Corporation contributions on medicines preparation379362318213298255265176
Tax on electric pylons213223233244214231241249
Beverage licences00000000
Special tax on use of roads539612570573590574596608
Weighing tax00000000
Various taxes (local government)00000000
Gallicisation and navigation annual right (DAFN)3939373737373939
Fees on radio frequencies use275177325262291187283306
Hide subtree 5220 Non-recurrent taxes on use of goods and perform activities3 4553 8614 0673 8003 9674 2794 3654 672
5220 Non-recurrent taxes on use of goods and perform activitiesEntry into service receipt00000000
Tax on exceeding the density legal ceiling8282828282528282
Other taxes00000000
Beverage taxes and licences00000000
Fee for the right to build181818181801818
Local tax on the equipement1 2521 4831 6141 3811 4551 8391 8121 975
Car registration tax1 9172 0802 1172 0422 0772 0862 1872 245
Additional tax on car registration186198236277335302266352
5300 Unallocable between 5100 and 520000000000
6000 Taxes other than 1000, 2000, 3000, 4000 and 500019 58723 94622 84422 86023 76425 47526 02126 724
Hide subtree 6100 Paid solely by business19 58123 94022 83822 85423 75825 46926 01526 696
6100 Paid solely by businessNational Institute of intellectual property (INPI) tax on services165170171180189193197204
Tax on union benefits (local government)00000000
Various taxes (central government)255232293478647649660637
Annual tax on outstanding loans00000000
Other taxes1 0782 2121 1827759792 4002 4472 728
Exceptionnal levies on insurance corporations00000000
Fees of the chambers of commerce and industry275187205233246253249217
Industrial corporation tax to the FNE104431001
Tax on general charges00000000
Tax on the use of fixed assets00000000
(ANDA) and (ADAR) tax00000000
Property contributions of the corporations4 9415 1605 4655 9086 1626 3566 5296 656
Contributions on the value added of the corporations10 34611 70312 58412 16812 84212 97313 54213 526
Flat-rate tax on network corporations1 2231 0851 1421 2061 2721 2971 3251 328
Exit tax on insurance01 670000000
Fees of the chambers of commerce and industry1 1031 1801 3281 3231 014458860871
Employers' contribution on stock options185262309380406490206301
Tax on railway companies profit07515520004000227
Hide subtree 6200 Other taxes not solely paid by business666666628
6200 Other taxes not solely paid by businessOther taxes666666628
Sectors accounts differential00000000
Total tax revenue on cash basis840 905891 972926 593960 513977 057995 4621 013 1341 059 484
Total tax revenue on accrual basis846 318897 709932 638966 817983 4651 002 1311 019 6731 066 035
Additional taxes included in National Accounts00000000
Hide subtree 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 AccountsWaste collection tax-5 699-5 910-6 101-6 552-6 369-6 567-6 703-6 803
Tax on electric pylons00000000
Street-cleaning tax-75-75-109-109-109-109-109-113
Difference in treatment of tax credits9 5118 79910 55510 32712 89516 22914 27414 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 contributions00000000
Miscellaneous differences00000000
National Accounts: Taxes and actual social contributions844 642894 786930 938964 179983 4741 005 0151 020 5961 066 827
Imputed social contributions38 17239 69041 10142 05042 53942 71042 95642 951
National Accounts: Taxes and all social contributions882 814934 476972 0391 006 2291 026 0131 047 7251 063 5521 109 778
Hide subtree 1110 On income and profits of individuals144 165153 911168 780179 715183 706188 357192 386197 649
1110 On income and profits of individualsTax on individual income49 57553 24561 30870 09872 18172 75075 57176 608
Tax on multiple wages00000000
Social solidarity contribution82109386381002 4862 623
Others38622423221 7411 5441 8912 119
Tax on non business profits446530621598646927617800
Tax on financial assets00000000
CSG, FSV, CRDS93 97299 877106 123108 247109 071113 065111 751115 427
Flat-rate tax on precious metals52881006967717072
1120 On capital gains of individuals00000000
Hide subtree 1210 On profits of corporates46 92054 45554 34856 24949 99046 17545 70554 152
1210 On profits of corporatesCorporations' tax (excluding tax credits to reduce or remove the taxation)39 09546 07544 55446 47442 73339 57939 52148 038
Exceptionnal levies on insurances9483112104741279480
Tax on financial assets5 9526 9168 0575 8944 2943 3253 0373 062
Precount on distributed profits (exceptional levy of 25% since 2005)28131-660401
Exceptional levies on temporary work corporations00000000
Annual flat-rate tax59959266268015422
Other taxes3100000000
3% tax on dividends001931 9431 9272 1652 0731 827
Social contribution on corporation profits8427767691 1608879719781 142
Hide subtree 2100 Employees SSC78 26880 98783 66988 09791 05793 76796 661100 900
2100 Employees SSCActual cotisations78 26880 98783 66988 09791 05793 76796 661100 900
Hide subtree 2200 Employers SSC219 687229 873235 530240 672246 351248 173250 597259 200
2200 Employers SSCActual cotisations219 687229 873235 530240 672246 351248 173250 597259 200
Hide subtree 2300 Self-employed or non-employed SSC25 86125 73526 93828 16528 93028 43527 90328 264
2300 Self-employed or non-employed SSCActual cotisations25 86125 73526 93828 16528 93028 43527 90328 264
Hide subtree 3000 Taxes on payroll and workforce26 92627 80729 70733 59534 43434 57434 80135 739
3000 Taxes on payroll and workforceTax on wages11 44011 67512 09413 12713 10913 16513 51513 847
Tax benefitting the transports union7 0447 3587 7808 0898 4879 2499 67910 286
Providence contribution1 1201 081470496387415423408
Tax on re-employed pensioners income00000000
Payment benefitting the UNEDIC00000000
Others8130204941272321
Apprenticeship tax43045951555460129300
Tax benefitting the wage garantee scheme (AGS)1 7591 4981 4181 4351 4611 4791 259966
Tax on vocational training1314171720171721
Taxes benefitting the national housing fund (FNAL)2 4652 5702 6633 1233 0082 9292 6742 683
Taxes benefitting the national solidarity fund for autonomy (CNSA)1 9171 9722 0142 0512 0851 8911 9201 994
Employers' contribution to the early retirement of asbestos workers regime (FCAATA)00000000
Corporate social contributions6571 1502 7164 6544 9255 0195 2455 497
Exceptional levy on high wages00003103541616
Hide subtree 4110 Households recurrent taxes on immovable property38 95240 71842 65944 68445 38546 87348 37249 549
4110 Households recurrent taxes on immovable propertyCouncil tax15 25415 89416 78017 47017 79018 42418 80619 310
Street-cleaning tax7575109109109109109113
Tax on real-estate properties14 40315 14515 86816 53917 00317 55718 46518 925
Waste collection tax5 6995 9106 1016 5526 3696 5676 7036 803
Other taxes6910711113111716365112
Tax on non-developped land919917933955961980955969
Chamber of Agriculture tax6162626263615956
1100 Taxes on income, profits and capital gains of individuals144 165153 911168 780179 715183 706188 357192 386197 649
1200 Taxes on income, profits and capital gains of corporates46 92054 45554 34856 24949 99046 17545 70554 152
1220 On capital gains of corporates00000000
1300 Unallocable between 1100 and 120000000000
2000 Social security contributions (SSC)323 816336 595346 137356 934366 338370 375375 161388 364
2110 On a payroll basis of employees SSC78 26880 98783 66988 09791 05793 76796 661100 900
2120 On an income tax basis of employees SSC00000000
2210 On a payroll basis of employers SSC219 687229 873235 530240 672246 351248 173250 597259 200
2220 On an income tax basis of employers SSC00000000
2310 On a payroll basis of self/non-employed SSC25 86125 73526 93828 16528 93028 43527 90328 264
2320 On an income tax basis of self/non-employed SSC00000000
2400 Unallocable between 2100, 2200 and 2300 SSC00000000
4000 Taxes on property73 08577 65181 57784 20986 86392 32395 022100 978
4100 Recurrent taxes on immovable property50 06152 39054 87957 41158 46560 44362 61864 124
Custom duties collected for the EU1 7521 8661 8831 8421 8271 9321 8191 908
Non-wastable tax credits against 1110: Total value10 7619 7509 0308 2147 8758 0416 5266 248
Non-wastable tax credits against 1110: Tax expenditure component8 2347 2707 2366 7555 7675 6693 8303 623
Non-wastable tax credits against 1110: Transfer component2 5272 4801 7941 4592 1082 3722 6962 625
Non-wastable tax credits against 1210: Total value6 6555 1805 5635 46613 39518 61819 33522 613
Non-wastable tax credits against 1210: Tax expenditure component1 2771 5293 3193 5727 12810 56010 44410 636
Non-wastable tax credits against 1210: Transfer component5 3783 6512 2441 8946 2678 0588 89111 977
Data extracted on 19 Apr 2019 00:25 UTC (GMT) from MyOECD

Information

To find metadata information, click on the next to the title of the table or next to any item in the table for which metadata information is available.