Facts
- Combined corporate income tax rate
- 25.8 % (2023)
- Top statutory personal income tax rate
- 55.4 % (2022)
- Tax revenue, % of GDP
- 22.8 % (2024)
- Top marginal rate incl. employee social security
- 55.6 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 25.8 % (2023)
- Central CIT rate net of sub-central deduction
- 25.8 % (2023)
- Central CIT rate excluding surtax
- 25.0 % (2023)
- Top marginal income tax rate (PIT only)
- 55.2 % (2022)
- Top rate threshold, × average wage
- 14.17× (2022)
- Average annual wage, US$ PPP
- $59,759 (2022)
- Average annual wage, national currency
- 41,540 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 53.8 % (2024)
- Taxes on goods and services, % of value added
- 9.0 % (2024)
- ISO code
- FRA
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 22.8 % |
| 2023 | 23.2 % |
| 2022 | 24.5 % |
| 2021 | 24.0 % |
| 2020 | 24.8 % |
| 2019 | 24.7 % |
| 2018 | 24.3 % |
| 2017 | 23.8 % |
| 2016 | 23.1 % |
| 2015 | 23.3 % |
| 2014 | 23.2 % |
| 2013 | 23.2 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 53.8 % |
| 2023 | 53.4 % |
| 2022 | 53.6 % |
| 2021 | 51.3 % |
| 2020 | 49.9 % |
| 2019 | 49.5 % |
| 2018 | 50.0 % |
| 2017 | 48.2 % |
| 2016 | 48.0 % |
| 2015 | 48.4 % |
| 2014 | 48.6 % |
| 2013 | 49.1 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 9.0 % |
| 2023 | 9.2 % |
| 2022 | 10.1 % |
| 2021 | 10.4 % |
| 2020 | 11.5 % |
| 2019 | 11.7 % |
| 2018 | 11.8 % |
| 2017 | 11.7 % |
| 2016 | 11.4 % |
| 2015 | 11.3 % |
| 2014 | 11.2 % |
| 2013 | 11.1 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 25.8 % |
| 2022 | 25.8 % |
| 2021 | 28.4 % |
| 2020 | 32.0 % |
| 2019 | 34.4 % |
| 2018 | 34.4 % |
| 2017 | 44.4 % |
| 2016 | 34.4 % |
| 2015 | 38.0 % |
| 2014 | 38.0 % |
| 2013 | 38.0 % |
| 2012 | 36.1 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 25.8 % |
| 2022 | 25.8 % |
| 2021 | 28.4 % |
| 2020 | 32.0 % |
| 2019 | 34.4 % |
| 2018 | 34.4 % |
| 2017 | 44.4 % |
| 2016 | 34.4 % |
| 2015 | 38.0 % |
| 2014 | 38.0 % |
| 2013 | 38.0 % |
| 2012 | 36.1 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $59,759 |
| 2021 | $55,907 |
| 2020 | $51,481 |
| 2019 | $53,533 |
| 2018 | $51,156 |
| 2017 | $49,411 |
| 2016 | $48,555 |
| 2015 | $46,958 |
| 2014 | $46,108 |
| 2013 | $45,113 |
| 2012 | $42,808 |
| 2011 | $42,180 |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| France 2024 | — | — | 22.8 % |
| France 2023 | 25.8 % | — | 23.2 % |
| France 2022 | 25.8 % | — | — |
| France 2021 | 28.4 % | — | — |
| France 2020 | 32.0 % | — | — |
| France 2019 | 34.4 % | — | — |
| France 2018 | 34.4 % | — | — |
| France 2017 | 44.4 % | — | — |
| France 2016 | 34.4 % | — | — |
| France 2015 | 38.0 % | — | — |
| France 2014 | 38.0 % | — | — |
| France 2013 | 38.0 % | — | — |
| France 2012 | 36.1 % | — | — |
| France 2011 | 36.1 % | — | — |
| France 2010 | 34.4 % | — | — |
| France 2009 | 34.4 % | — | — |
| France 2008 | 34.4 % | — | — |
| France 2007 | 34.4 % | — | — |
| France 2006 | 34.4 % | — | — |
| France 2005 | 34.9 % | — | — |
| France 2004 | 35.4 % | — | — |
| France 2003 | 35.4 % | — | — |
| France 2002 | 35.4 % | — | — |
| France 2001 | 36.4 % | — | — |
| France 2000 | 37.8 % | — | — |
| France 1999 | — | — | 23.8 % |
| France 1998 | — | — | 23.2 % |
| France 1997 | — | — | 21.2 % |
| France 1996 | — | — | 20.5 % |
| France 1995 | — | — | 19.6 % |
| France 1994 | — | — | 19.2 % |
| France 1993 | — | — | 18.5 % |
| France 1992 | — | — | 18.6 % |
| France 1991 | — | — | 19.1 % |
| France 1990 | — | — | 18.9 % |