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class="vector-toc-list"> </ul> </li> <li id="toc-Tax_on_petroleum_products" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Tax_on_petroleum_products"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1.2</span> <span>Tax on petroleum products</span> </div> </a> <ul id="toc-Tax_on_petroleum_products-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Taxes_on_wealth" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxes_on_wealth"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Taxes on wealth</span> </div> </a> <ul id="toc-Taxes_on_wealth-sublist" class="vector-toc-list"> <li id="toc-Stamps_acts" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Stamps_acts"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.1</span> <span>Stamps acts</span> </div> </a> <ul id="toc-Stamps_acts-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wealth_Tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Wealth_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.2</span> <span>Wealth Tax</span> </div> </a> <ul id="toc-Wealth_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Succession_and_gift_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Succession_and_gift_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Succession and gift taxes</span> </div> </a> <ul id="toc-Succession_and_gift_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-PACS_partners" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#PACS_partners"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>PACS partners</span> </div> </a> <ul id="toc-PACS_partners-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Income taxes</span> </div> </a> <ul id="toc-Income_taxes-sublist" class="vector-toc-list"> <li id="toc-Income_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.1</span> <span>Income tax</span> </div> </a> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pay-as-you-earn_tax_in_2019" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Pay-as-you-earn_tax_in_2019"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.2</span> <span>Pay-as-you-earn tax in 2019</span> </div> </a> <ul id="toc-Pay-as-you-earn_tax_in_2019-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Low_earners_income_tax_credit" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Low_earners_income_tax_credit"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.3</span> <span>Low earners income tax credit</span> </div> </a> <ul id="toc-Low_earners_income_tax_credit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax_surcharge_on_high_salaries" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Income_tax_surcharge_on_high_salaries"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.4</span> <span>Income tax surcharge on high salaries</span> </div> </a> <ul id="toc-Income_tax_surcharge_on_high_salaries-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Employer_payroll_tax_on_high_salaries" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Employer_payroll_tax_on_high_salaries"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.5</span> <span>Employer payroll tax on high salaries</span> </div> </a> <ul id="toc-Employer_payroll_tax_on_high_salaries-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Corporate_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.6</span> <span>Corporate tax</span> </div> </a> <ul id="toc-Corporate_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Social_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Social_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5.7</span> <span>Social taxes</span> </div> </a> <ul id="toc-Social_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Local_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Local_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Local taxes</span> </div> </a> <ul id="toc-Local_taxes-sublist" class="vector-toc-list"> <li id="toc-Professional_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Professional_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.1</span> <span>Professional tax</span> </div> </a> <ul id="toc-Professional_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Residence_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Residence_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.2</span> <span>Residence tax</span> </div> </a> <ul id="toc-Residence_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Land_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.3</span> <span>Land tax</span> </div> </a> <ul id="toc-Land_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Taxes_by_source" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Taxes_by_source"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Taxes by source</span> </div> </a> <ul id="toc-Taxes_by_source-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Public_finances" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Public_finances"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Public finances</span> </div> </a> <ul id="toc-Public_finances-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Recent_evolution" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Recent_evolution"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Recent evolution</span> </div> </a> <ul id="toc-Recent_evolution-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History_of_taxes_in_France" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History_of_taxes_in_France"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>History of taxes in France</span> </div> </a> <ul id="toc-History_of_taxes_in_France-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Footnotes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Footnotes"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Footnotes</span> </div> </a> <ul id="toc-Footnotes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" 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Wikipedia.</li> <li>Consider <b><a href="/wiki/Template:Expand_French#Topics_and_categorization" title="Template:Expand French">adding a topic</a></b> to this template: there are already 1,879 articles in the <a href="/wiki/Category:Articles_needing_translation_from_French_Wikipedia" title="Category:Articles needing translation from French Wikipedia">main category</a>, and specifying<code class="tpl-para" style="word-break:break-word;">|topic=</code> will aid in categorization.</li> <li>Do not translate text that appears unreliable or low-quality. 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href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a class="mw-selflink selflink">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In France, <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> is determined by the yearly budget vote by the <a href="/wiki/French_Parliament" title="French Parliament">French Parliament</a>, which determines which kinds of taxes can be levied and which rates can be applied. </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=1" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Strasbourg,_h%C3%B4tel_des_imp%C3%B4ts,_entr%C3%A9e_monumentale.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg/220px-Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg/330px-Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg/440px-Strasbourg%2C_h%C3%B4tel_des_imp%C3%B4ts%2C_entr%C3%A9e_monumentale.jpg 2x" data-file-width="3648" data-file-height="2736" /></a><figcaption>The main entrance of <i>Direction régionale des finances publiques</i> of <a href="/wiki/Alsace" title="Alsace">Alsace</a> in <a href="/wiki/Strasbourg" title="Strasbourg">Strasbourg</a></figcaption></figure> <p>Taxation in France covers all taxes, duties, fees, contributions and social security contributions imposed by the public authorities on French individuals and companies or those living in France. Taxes are thus levied by the government, and collected by the public administrations. According to <a href="/wiki/INSEE" class="mw-redirect" title="INSEE">INSEE</a>, public administrations can be defined as "all institutional units whose main function is to produce non-market goods and services or to redistribute national income and wealth, and whose resources come mainly from compulsory contributions paid by units belonging to other institutional sectors". French "public administrations" are made up of three different institutions: </p> <ul><li>the central government, i.e. the national government or the state ("l'État") strictly speaking, plus various central government bodies. It has a separate budget (general budget, special Treasury accounts, special budgets). It collects most of the taxes.</li> <li>local governments, which include agencies with limited territorial jurisdiction, such as local authorities, local public establishments, chambers of commerce and all public or quasi-public bodies financed primarily by local governments. They collect many taxes, but their weight is rather limited compared to that of central government.</li> <li>social security association (ASSO), private organizations endowed with a mission of public service (even though they behave to a large extent like public administrations). Their budget is made up of all compulsory social security contributions (general scheme, unemployment insurance schemes, complementary retirement funds and welfare benefit funds, funds for the liberal professions and agricultural funds, special employee schemes) and the agencies financed by such contributions (social works, public and private sector hospitals contributing to public hospital services and financed from an aggregate operating grant). They are mostly financed by social contributions, collected for the sole purpose of social welfare.</li></ul> <p>Taxes in France are made up of taxes (compulsory, unrequited payments to public authorities), plus social security contributions. Most of the taxes are collected by the government and the local collectivities, while the social deductions are collected by the Social Security. There is a distinction to be made between taxes (<i>impôts</i>), which applies to production, importations, wealth and incomes, and social contributions (<i>cotisations sociales</i>), which are payments, calculated as a percentage of salary, which entitle employees to social benefits in the event of illness, unemployment or when they claim their pension. These social contributions are payable by both the employer and the employee. Taxes and contributions together are called in French <i>prélèvements obligatoires</i> (compulsory deductions). </p><p>All economic agents (individuals or legal entities involved in economic activity) pay tax in France. There are many types of tax, mainly affecting households and businesses. There is a distinction to be made between those liable to pay tax and taxpayers (economic agents who pay tax are called taxpayers, while taxpayers are those who actually bear the burden of tax). People having their <a href="/wiki/Tax_residence" title="Tax residence">tax residence</a> in France are subject to French tax. Thus, they are natural or legal persons either living in France, i.e. have their homes or principal residence in France; working in France; or having the center of their economic interests in France. Any one of these criteria is sufficient for a person to be treated as taxable. </p><p>Despite a downward trend registered since 1999, the tax burden in 2022 (46,1% of GDP) remains at a high level, both historically and in comparison with other countries. OECD countries have experienced an increase in the tax burden since the mid-1960s comparable to that of France, rising from 25% of the GDP in 1965 to 34% in 2022. That of the countries of the European Union has increased by nearly 12 percentage points of GDP over the period. Efforts to control the increase in the tax burden have been made by the states of the OECD: the tax rate decelerated during the 90s and has decreased slightly since 2000. This is why France continues to be among the OECD countries whose tax rate is the highest. Taxes account for 46,1% of GDP against 34% on average in OECD countries. The overall rate of social security and tax on the average wage in 2022 was <a rel="nofollow" class="external text" href="https://www.oecd.org/tax/tax-policy/taxing-wages-france.pdf">82% of gross salary</a>, compared with 77% of the total average tax wedge. The levels of social security contributions are particularly high (17% of GDP against 9% of GDP on average for OECD). The social security budgets are larger than the budget of the national government. The budgets of both the national government and social security organizations run deficits. </p> <div class="mw-heading mw-heading2"><h2 id="List_of_taxes">List of taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=2" title="Edit section: List of taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Revenues_of_the_French_public_administrations_2007.gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/3/32/Revenues_of_the_French_public_administrations_2007.gif/220px-Revenues_of_the_French_public_administrations_2007.gif" decoding="async" width="220" height="190" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/3/32/Revenues_of_the_French_public_administrations_2007.gif/330px-Revenues_of_the_French_public_administrations_2007.gif 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/3/32/Revenues_of_the_French_public_administrations_2007.gif/440px-Revenues_of_the_French_public_administrations_2007.gif 2x" data-file-width="650" data-file-height="560" /></a><figcaption>Part of each tax in the total tax revenue, without the social contributions</figcaption></figure><p>Taxes in France can be classified according to the institution which collects and benefit from them and to the people who pay them. Taxes are monetary benefits imposed on people according to their capacities and without return of benefit, for the purpose of public expenditure to achieve economic and social goals set by the government. As for <a href="/wiki/Tariffs" class="mw-redirect" title="Tariffs">tariffs</a>, they are different from taxes because of their strictly economic aspect; their purpose is to protect the <a href="/wiki/Domestic_market" title="Domestic market">domestic market</a>. However, some charges levied by the customs administration are taxes: the <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> levied on goods from non-members of the <a href="/wiki/European_Union" title="European Union">European Union</a>, the tax on petroleum products, which applies regardless of the origin of products, and other taxes. <a href="/wiki/Payroll_tax" title="Payroll tax">social security contributions</a> are collected for <a href="/wiki/Welfare_State" class="mw-redirect" title="Welfare State">social protection</a>. Some other taxes, based on personal income, are allocated to social agencies and do not give taxpayers the right to benefit from them. </p><div class="mw-heading mw-heading3"><h3 id="Taxes_on_production_and_importation">Taxes on production and importation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=3" title="Edit section: Taxes on production and importation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>These taxes, collected by public administrations or by the institutions of the EU, apply to the <a href="/wiki/Production_(economics)" title="Production (economics)">production</a> and the <a href="/wiki/Consumption_(economics)" title="Consumption (economics)">consumption</a> of goods and of services. These taxes are independent from <a href="/wiki/Profit_(economics)" title="Profit (economics)">profits</a>. They include taxes on the products and others taxes on the production. The taxes on the production cover essentially the taxe professionnelle, the taxe foncière, and the versement transport (the professional tax, tax land and the payment transport), which apply to the use of labour and the property or the use of land, buildings and other assets used for the sake of production. They are local taxes, so they are not collected by the central government (see <i><a rel="nofollow" class="external text" href="https://www.service-public.fr/particuliers/vosdroits/N206">Local taxes</a></i>). Taxes on <a href="/wiki/Consumption_(economics)" title="Consumption (economics)">consumption</a> traditionally consisted of indirect duties on the consumption and <a href="/wiki/Excise_duties" class="mw-redirect" title="Excise duties">excise duties</a>, applying only on the use of certain products (alcoholic beverages, manufactured, tobacco products and energy products). However, the establishment of the VAT and its generalization have considerably reduced the scope and thus the revenue of these indirect duties and excise duties even if one of them, the tax on petroleum products, is still considerable. In 2022, taxes on production paid by companies represented 3.3% of GDP in France, compared with an average of 1.5% for the eurozone and 1.7% for the European Union. </p> <div class="mw-heading mw-heading4"><h4 id="Value-Added_Tax_(VAT)"><span id="Value-Added_Tax_.28VAT.29"></span>Value-Added Tax (VAT)</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=4" title="Edit section: Value-Added Tax (VAT)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In order to establish a single market made up of the member states of the <a href="/wiki/European_Union" title="European Union">European Union</a>, a number of directives on <a href="/wiki/VAT" class="mw-redirect" title="VAT">VAT</a> has been enacted since 1967, with the obligation for states to adapt their domestic legislation. The rules relating to the scope, the <a href="/wiki/Tax_base" class="mw-redirect" title="Tax base">tax base</a>, the payment, the territoriality of goods and services as well as reporting requirements are partially harmonized, but states can apply transitional arrangements in respect of rates, exemptions and rights of <a href="/wiki/Tax_deduction" title="Tax deduction">deduction</a>, whose rules are being harmonized. </p><p>The VAT (French: <i>taxe sur la valeur ajoutée</i>, TVA) is a general <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a>, which applies to goods and services located in France. It is a proportional tax on output collected by the companies and ultimately completely supported by the final buyer, i.e. the consumer, since it is included in the price of goods or services. Indeed, VAT is applied to the "added value", i.e. the added value to the product or service at each stage of production or marketing, so that at the end of the economic circuit, the overall <a href="/wiki/Tax_burden" class="mw-redirect" title="Tax burden">tax burden</a> corresponds to the tax calculated on the final price paid by the consumer. The current standard rate is at 20%. Two reduced rates exist: a 10% rate for books, hotel stays, local public transportation, and restaurant meals; and 5.5% for most groceries.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> A specific rate of 2.1% applies only to prescription drugs covered by Social Security. In 2021, the state collected around 152 billion euro from the total VAT revenue, while other organizations collected roughly 91.2 billion euros.<a rel="nofollow" class="external autonumber" href="https://www.statista.com/statistics/466901/vat-revenue-by-recipient-france/">[1]</a> </p> <div class="mw-heading mw-heading4"><h4 id="Tax_on_petroleum_products">Tax on petroleum products</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=5" title="Edit section: Tax on petroleum products"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <i>taxe intérieure de consommation sur les produits énergétiques</i> (TICPE) applies to <a href="/wiki/Petroleum_products" class="mw-redirect" title="Petroleum products">petroleum products</a> and <a href="/wiki/Biofuel" title="Biofuel">biofuels</a> according to fixed rates provided by the legislation. It applies only in <a href="/wiki/Metropolitan_France" title="Metropolitan France">metropolitan France</a> – in the <a href="/wiki/French_Overseas_Territories" class="mw-redirect" title="French Overseas Territories">overseas territories</a>, there is a special consumption tax (TSC) on premium unleaded and <a href="/wiki/Diesel_fuel" title="Diesel fuel">diesel</a>. It applies to motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke. It replaced the previous TIPP tax that only applied to petroleum products. In the face of the rise in oil prices, a reduction in the rate of the TIPP for fuel sold to consumers was adopted by the Parliament in 2006. The TIPP is collected by the services de la direction générale des douanes et des droits indirects (DGDDI) when fuel products are consumed on the domestic market. The revenue from the TICPE amounted to 30.5bn, or 1.15% of GDP, in 2022. Energy products are subject to both the tax on energy products (TICPE) and the value added tax (VAT). The TICPE is also included in the taxable amount of energy products subject to VAT. </p><p>Since January 2023, petrol is taxed at a rate of €0.53799/litre and diesel at a rate of €0.42875/litre, with a VAT of 16% added to the total price. As of 2022, a "maximum fuel price" has been established by the government, capped at €1.546/litre for EURO 95 petrol and at €1.525/litre for diesel as of 11 November 2023. </p> <div class="mw-heading mw-heading3"><h3 id="Taxes_on_wealth">Taxes on wealth</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=6" title="Edit section: Taxes on wealth"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Wealth may be subject to taxation when transmitted for sale or for free (gift, <a href="/wiki/Inheritance" title="Inheritance">inheritance</a>). In most cases, inheritance tax has to be paid. However, there are a number of exemptions. To determine inheritance tax, you must first determine the net taxable assets, the taxable estate assets, the personal allowance, and finally the taxable portion. In addition, it may be taxed when owned: wealth is subject to annual taxation through the <i>impôt de solidarité sur la fortune</i> (ISF) and local property taxes are payable on real estate. Capital gains is payable when assets are disposed of, but this tax is a tax on the profit. </p> <div class="mw-heading mw-heading4"><h4 id="Stamps_acts">Stamps acts</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=7" title="Edit section: Stamps acts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The taxes called <i>droits d'enregistrement</i>, correspond to the <a href="/wiki/Stamp_act" title="Stamp act">stamp acts</a>. They mainly apply to the sale of buildings (in addition to local taxes), inheritance and gifts, assignment of businesses and registration of vehicles. Revenues collected by the state amounted in 2006 to €14.7 bn. </p> <div class="mw-heading mw-heading4"><h4 id="Wealth_Tax">Wealth Tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=8" title="Edit section: Wealth Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable" style="float:right;"> <caption> </caption> <tbody><tr> <th>2017 Rates <p>Value of net assets </p> </th> <th>Rate % </th></tr> <tr> <td>Below €800,000 </td> <td>0 </td></tr> <tr> <td>Between €800,001 and €1,300,000 </td> <td>0.5 </td></tr> <tr> <td>Between €1,290,001 and €2,570,000 </td> <td>0.7 </td></tr> <tr> <td>Between €2,570,001 and €5,000,000 </td> <td>1 </td></tr> <tr> <td>Between €5,000,001 and €10,000,000 </td> <td>1.25 </td></tr> <tr> <td>Beyond €10,000,001 </td> <td>1.5 </td></tr></tbody></table><p>It was abolished by the French government in September 2017. </p><p>Wealth Tax (<a href="/wiki/Solidarity_tax_on_wealth" title="Solidarity tax on wealth">solidarity tax on wealth</a>), in French <i>impôt de solidarité sur la fortune</i> (ISF) was an annual tax payable by individuals the net value of whose wealth exceeds a certain amount. It was established in 1989 to finance the <a href="/wiki/Revenu_minimum_d%27insertion" title="Revenu minimum d'insertion">RMI</a>. In 2017, the return of ISF amounted to €5.067bn. </p><p>Individuals who are resident in France are taxed on their worldwide assets and individuals who are resident outside France under French law are taxed on their assets in France. The tax is set for each household (married couples or partners, persons cohabiting, plus minor children). The tax base includes all <a href="/wiki/Property" title="Property">property</a>, rights and values that constitute the wealth of taxpayers at 1 January of the relevant tax year (buildings built or not, individual businesses, farms, movable furniture, financial investments, debts owed to you, automobiles, aircraft, pleasure boats, ...). However, certain assets are wholly or partially exempted (mainly professional property, i.e. individual companies, rights on literary and artistic works held by the author, some rural property, objects and antiques, artwork or collectibles). </p><p>Individuals resident in France are entitled to a deduction of 30% against the value of their main home for wealth tax purposes. </p><p>A resident in France may potentially reduce wealth tax due to the restriction that applies to the amount of combined income tax, wealth tax, social charges (CSG and CRDS) and local property taxes that can be taken from one's taxable income. </p><p>This restriction is known as the <i>Bouclier Fiscal</i> or tax shield, and limits these taxes to no more than 50% of your taxable income. </p><p>On 6 August 2008, France enacted a law that entitles all those who have been non-resident in France for the five previous years, to exclude their non-French assets from wealth tax for the first five years of their residence in France. </p><p>While this minor tax applies only to the most wealthy of the population, and actually collects very little revenue (2% of overall tax revenue), it is very controversial. Many people on the political <a href="/wiki/Left-wing" class="mw-redirect" title="Left-wing">left</a> consider it a symbol of solidarity, while many on the <a href="/wiki/Right-wing" class="mw-redirect" title="Right-wing">right</a> argue that it encourages entrepreneurs to leave France. In 2018, to replace the solidarity tax on wealth, the tax on real estate wealth ("impôt sur la fortune immobilière" (IFI)) was introduced, along with a flat-rate levy of 30% on capital income, including both income tax and social security contributions. In 2022, revenue from the tax on real estate wealth will reach €1.83 billion, i.e. 1/3 of the potential revenue from the solidarity tax on wealth. </p> <div class="mw-heading mw-heading3"><h3 id="Succession_and_gift_taxes">Succession and gift taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=9" title="Edit section: Succession and gift taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>These taxes, known as <i>Droits de Succession et de Donation</i>, apply to both gifts and inheritances. The taxes apply where: </p><p>(a) The donor/deceased is resident in France at the date of the gift/death; </p><p>(b) The recipient is resident in France and has been so resident for at least 6 of the 10 tax years prior to the year in which the gift/inheritance is received; or </p><p>(c) The asset is a French asset.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>These provisions can be overridden by a Tax Treaty. </p><p>Tax is payable by the recipient, based on the amount received and their relationship with the donor or deceased. </p><p>Assets passing on death between spouses and <a href="/wiki/Pacte_civil_de_solidarit%C3%A9" class="mw-redirect" title="Pacte civil de solidarité">PACS</a> partners are now exempt from French succession tax, but gifts are still taxable between spouses and PACS partners. </p><p>As for wealth tax, the value of your main home can be reduced by 30% for succession tax purposes provided the property is also occupied as a main home by the surviving spouse or by one or several children. PACS partners can also benefit from the 30% deduction. </p><p>The tax rates for 2010 are as follows: </p> <table class="wikitable"> <tbody><tr> <th>Taxable inheritance </th> <th>To spouses and PACS partners: (gifts only) </th> <th>Tax on band </th> <th>Cumulative tax </th></tr> <tr> <td>Less than €7,953 </td> <td>5% </td> <td>€398 </td> <td>€398 </td></tr> <tr> <td>€7,953 to €15,697 </td> <td>10% </td> <td>€774 </td> <td>€1,172 </td></tr> <tr> <td>€15,697 to €31,395 </td> <td>15% </td> <td>€2,355 </td> <td>€3,527 </td></tr> <tr> <td>€31,395 to €544,173 </td> <td>20% </td> <td>€102,556 </td> <td>€106,083 </td></tr> <tr> <td>€544,173 to €889,514 </td> <td>30% </td> <td>€103,602 </td> <td>€209,685 </td></tr> <tr> <td>€889,514 to €1,779,029 </td> <td>35% </td> <td>€311,330 </td> <td>€521,015 </td></tr> <tr> <td>Above €1,779,029 </td> <td>40% </td> <td> </td> <td> </td></tr></tbody></table> <table class="wikitable"> <tbody><tr> <th>Taxable inheritance </th> <th>In the direct line (including adopted children <p>but not stepchildren unless adopted) </p> </th> <th>Tax on band </th> <th>Cumulative Tax </th></tr> <tr> <td>Less than €7,953 </td> <td>5% </td> <td>€398 </td> <td>€398 </td></tr> <tr> <td>€7,953 to €11,930 </td> <td>10% </td> <td>€398 </td> <td>€796 </td></tr> <tr> <td>€11,930 to €15,697 </td> <td>15% </td> <td>€565 </td> <td>€1,361 </td></tr> <tr> <td>€15,697 to €544,173 </td> <td>20% </td> <td>€105,695 </td> <td>€107,056 </td></tr> <tr> <td>€544,173 to €889,514 </td> <td>30% </td> <td>€103,602 </td> <td>€210,658 </td></tr> <tr> <td>€889,514 to €1,779,029 </td> <td>35% </td> <td>€311,330 </td> <td>€521,988 </td></tr> <tr> <td>Above €1,779,029 </td> <td>40% </td> <td> </td> <td> </td></tr></tbody></table> <table class="wikitable"> <tbody><tr> <th>Taxable inheritance </th> <th>Siblings </th> <th>Other relatives to the 4th degree <p>(nieces, nephews, uncles, aunts, cousins, great-aunts and uncles etc.) </p> </th> <th>More remote and non-relatives </th></tr> <tr> <td>Less than €24,069 </td> <td>35% </td> <td>55% </td> <td>60% </td></tr> <tr> <td>Above €24,069 </td> <td>45% </td> <td>55% </td> <td>60% </td></tr></tbody></table> <p>Allowances are available, and the main ones are: </p> <table class="wikitable"> <tbody><tr> <th>Relationship of recipient to donor/deceased </th> <th>Allowance </th></tr> <tr> <td><i>Inheritances:</i> </td> <td> </td></tr> <tr> <td>Child </td> <td>€100,000 </td></tr> <tr> <td>Sibling </td> <td>€15,697 </td></tr> <tr> <td>Niece/Nephew </td> <td>€7,849 </td></tr> <tr> <td>Other </td> <td>€1,570 </td></tr> <tr> <td><i>Gifts:</i> </td> <td> </td></tr> <tr> <td>Spouse or PACS partner </td> <td>€79,533 </td></tr> <tr> <td>Child </td> <td>€156,974 </td></tr> <tr> <td>Grandchild </td> <td>€31,395 </td></tr> <tr> <td>Niece/Nephew </td> <td>€7,849 </td></tr> <tr> <td>For inheritances and gifts, disabled persons receive an additional </td> <td>€156,974 </td></tr></tbody></table> <p>For example, a child can receive 100,000 * 2 = €200,000 from their parents in allowances before being taxed. </p> <div class="mw-heading mw-heading3"><h3 id="PACS_partners">PACS partners</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=10" title="Edit section: PACS partners"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In France, unmarried couples (regardless of gender) can enter into a PACS (<i>Pacte Civil de Solidarite</i>) agreement. </p><p>The PACS is a written agreement which can now be achieved by going before a <i>Notaire</i> who then registers it with the authorities. The relations between the partners are similar to those of husband and wife. </p><p>A PACS can be entered into by: </p> <ul><li>any couple living in France of whatever nationality, AND</li> <li>any couple living outside France provided at least one of them is a French national</li></ul> <p>The tax position for PACS partners is now aligned with that of a married couple. For income tax purposes, the couple is assessed to income tax as a household from the day the PACS agreement takes force. </p><p>For succession tax, the surviving PACS partner is exempt from tax on inheritances. For gifts, the allowance is now <a rel="nofollow" class="external text" href="https://www.service-public.fr/particuliers/vosdroits/F1419">€80,724 and the tax rates are as for married couples</a>. If a PACS agreement is broken before the end of the year following the year it was entered into, for motives other than marriage of the couple or death of one of the partners, the allowance will be denied and the tax relief clawed back. </p><p>As of 14 May 2009, France recognises most foreign Civil Partnerships as equivalent to a PACS. </p> <div class="mw-heading mw-heading3"><h3 id="Income_taxes">Income taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=11" title="Edit section: Income taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In France there are three categories of taxes on income: the <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a>, the <a href="/wiki/Income_tax" title="Income tax">income tax</a> for individuals and taxes for social purposes (CSG and the CRDS, paid by the households). Taxes paid by employers on wages, namely social contributions, are not considered as taxes by the French central government. </p> <div class="mw-heading mw-heading4"><h4 id="Income_tax">Income tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=12" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <i>impôt sur le revenu</i> (IR) is a tax on all income available to individuals in a year. With certain exceptions, net income is determined from total income, whatever its origin, after applying certain deductions, and then a single scale of taxation is applied. This scale is characterized by rates applied to slices of income according to the principle of <a href="/wiki/Progressive_tax" title="Progressive tax">progressivity</a>. However, there are numerous provisions, so there are many systems of taxation depending on the type of income received. In addition, some income and capital gains are subject to a fixed rate of tax. The IR is payable each year on the total taxable income of the household. In 2021, proceeds from the IR amounted to €280;bn.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>The income subject to IR is divided into seven categories: industrial and commercial profits, non-commercial and agricultural profits, land income, salaries and wages, pensions and annuities, movable income, and capital gains. Individuals' total income is taxed if they are resident in France, whether they have French nationality or not. Individuals not living in France are taxed only on their income from French sources. The tax is calculated for each "fiscal household", <i>i.e.</i> the family unit composed of either a single person, or two partners and their children or other dependents. Whatever the nationality, a person who is a tax resident in France is taxable on their worldwide income. People not living in France are subject to limited tax on their income from French sources only. </p><p>The amount of taxable income, or "revenu fiscal de référence" (RFR), is not equal to the income received by the household in the year. Instead, the RFR is determined by dividing the income by the number of "parts" in the fiscal household (1 part for every adult, 0.5 parts for each of the first two child, and 1 part for each successive child<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>), and then diminished further by a standard deduction and any other deductions the taxpayer may have claimed in the year. </p><p>The table below shows the percentage of income tax applicable to taxable income, or RFR (rather than gross income). </p> <table class="wikitable" style="margin:0.5em;"> <caption>2009 Rates by units per household </caption> <tbody><tr> <th>1 Unit (=1 Adult household) </th> <th>2 Units (=2 Adults household) </th> <th>2.5 Units (=2 Adults + 1 child household) </th> <th>3 Units (=2 Adults + 2 child household) </th> <th>4 Units (=2 Adults + 3 child household) </th> <th>Rate </th></tr> <tr> <td>Below €5,875 </td> <td>Below €11,750 </td> <td>Below €14,688 </td> <td>Below €17,625 </td> <td>Below €23,500 </td> <td>0% </td></tr> <tr> <td>From €5,875 to €11,720 </td> <td>From €11,750 to €23,400 </td> <td>From €14,688 to €29,300 </td> <td>From €17,625 to €36,160 </td> <td>From €23,500 to €46,880 </td> <td>5.5% </td></tr> <tr> <td>From €11,720 to €26,030 </td> <td>From €23,440 to €52,060 </td> <td>From €29,300 to €65,075 </td> <td>From €35,160 to €78,090 </td> <td>From €46,880 to €104,120 </td> <td>14% </td></tr> <tr> <td>From €26,030 to €69,783 </td> <td>From €52,060 to €139,556 </td> <td>From €65,075 to €174,448 </td> <td>From €78,090 to €209,349 </td> <td>From €104,120 to €279,132 </td> <td>30% </td></tr> <tr> <td>Beyond €69,783 </td> <td>Beyond €139,556 </td> <td>Beyond €174,448 </td> <td>Beyond €209,132 </td> <td>Beyond €279,132 </td> <td>41% </td></tr></tbody></table> <table class="wikitable" style="margin:0.5em;"> <caption>2017 Rates per household unit </caption> <tbody><tr> <th>Income per Unit </th> <th>Rate </th></tr> <tr> <td>Below €9,700 </td> <td>0% </td></tr> <tr> <td>From €9,711 to €26,818 </td> <td>14% </td></tr> <tr> <td>From €26,818 to €71,898 </td> <td>30% </td></tr> <tr> <td>From €71,898 to €152,260 </td> <td>41% </td></tr> <tr> <td>Beyond €152,260 </td> <td>45% </td></tr></tbody></table> <table class="wikitable" style="margin:0.5em;"> <caption>2022 Rates per household unit </caption> <tbody><tr> <th>Income per Unit </th> <th>Rate </th></tr> <tr> <td>Below €10,777 </td> <td>0% </td></tr> <tr> <td>From €10,778 to €27,478 </td> <td>11% </td></tr> <tr> <td>From €27,479 to €78,570 </td> <td>30% </td></tr> <tr> <td>From €78,571 to €168,994 </td> <td>41% </td></tr> <tr> <td>Beyond €168,995 </td> <td>45% </td></tr></tbody></table> <p>Exemptions are made for social reasons. Taxpayers whose net income does not exceed €7,920 are exempted from the IR. In principle, taxable income is calculated from the income available to a fiscal household in one year. Some expenses by the household tax are deductible from total income. There can be cuts and maximum taxable amounts of the income. </p><p>The income tax is calculated by the administration based on the amounts reported by taxpayers who are required to declare their whole income earned during the previous year. But the calculation of income tax takes into account the personal situation of the taxpayer, in particular through the "family quotient" (or units in the household) on the one hand and in the allocation of reductions or tax credits to taxpayers, on the other hand. The family quotient can take into account family responsibilities and, according to them, eases the effects of progressive taxation since the progressive rate is applied to a partial income (the taxable income). This process consists of dividing the taxable income of the household tax into a number of units (or parts) equal to the number of individuals. The progressive scale of tax is then applied to taxable income per share. Finally, this partial tax is multiplied by the number of units to determine the taxable base. </p><p>The family quotient is one unit for a single person, two for a married couple, plus an extra half for each of the first two children and an additional unit for each child from the third. </p><p>There are certain limitations to the amount of tax savings that can be achieved under the parts system. If the system produces a tax bill which has been reduced by more than €2,301 (for 2009 income) per half part compared to what it would have been without reference to the parts, you are not allowed to use this system. You will always receive two parts for a married couple notwithstanding. </p><p>Various tax credits are available to set against the total tax calculated. These include tax credits for dividends, energy-saving work carried out on the main residence, purchase of an environmentally friendly car, employment of home help, child minding expenses, for filing tax returns electronically and paying tax by direct debit or electronically, for mortgage interest, among others. </p> <div class="mw-heading mw-heading4"><h4 id="Pay-as-you-earn_tax_in_2019">Pay-as-you-earn tax in 2019</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=13" title="Edit section: Pay-as-you-earn tax in 2019"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Initially set to start in 2018, France will introduce a <a href="/w/index.php?title=Pay-as-you-earn&action=edit&redlink=1" class="new" title="Pay-as-you-earn (page does not exist)">pay-as-you-earn</a> scheme for the collection of the income tax in January 2019. To accommodate the progressive tax rates, which are computed on the total income and composition of the <a href="/wiki/Household" title="Household">household</a>, while preserving the <a href="/wiki/Privacy" title="Privacy">privacy</a> of employees to their employers, the administration only transmits to companies the individual tax rate to retain on their employees' paychecks. </p><p>Individuals receiving non-salary incomes must pay a monthly account on their estimated income tax by the tax administration. </p> <div class="mw-heading mw-heading4"><h4 id="Low_earners_income_tax_credit">Low earners income tax credit</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=14" title="Edit section: Low earners income tax credit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>For single people with taxable income of between 11.800 euros and 16,418 euros and couples with no children with taxable revenue between 17,454 and 25,983 euros (23,717 euros to 35,400 euros with a child), a tax credit of 480 euros for single people (960 euros for a couple) was introduced in 2013.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> For 2014 revenues the tax credit was increased to 1,135 euros for single people and 1,870 euros for couples. The <a rel="nofollow" class="external text" href="https://www.service-public.fr/particuliers/actualites/A16277?lang=en">2023 budget law</a> introduces a number of personal tax measures and measures to help households meet rising energy spending such as a support schemes to cope with rising energy prices (limitation of the rate increases of gas an electricity and a fuel allowance of € 100 will be paid to the 10 million most modest workers who use their vehicle to go to work) and an aid for the ecological transition (an aid for the purchase of bicycles is renewed and increased in 2023, MaPrimeRénov' Serenity is strengthened and the One noNew social leasing scheme) </p> <div class="mw-heading mw-heading4"><h4 id="Income_tax_surcharge_on_high_salaries">Income tax surcharge on high salaries</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=15" title="Edit section: Income tax surcharge on high salaries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <i>contribution exceptionnelle sur les hauts revenus</i> is a temporary tax introduced in 2012 by <a href="/wiki/Fran%C3%A7ois_Fillon" title="François Fillon">François Fillon</a> as a measure to curb the budget deficit. For a single person the rate of the tax is 3% on income between 250,001 euros and 500,000 euros, for an income above 500,000 the rate is 4%. </p> <div class="mw-heading mw-heading4"><h4 id="Employer_payroll_tax_on_high_salaries">Employer payroll tax on high salaries</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=16" title="Edit section: Employer payroll tax on high salaries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>For tax years 2013 & 2014 earnings above 1 million euros will be subject to a tax payable by the payer/employer. The tax is similar to the employer social security contributions which above 1 million euros amount to 0.22% of gross salary compared to 44% for salaries of 150,000 euros. The tax introduced by <a href="/wiki/Fran%C3%A7ois_Hollande" title="François Hollande">François Hollande</a> as the 75% tax is in fact an additional employer contribution of 50% which when existing social security charges are added reaches 75%. The proposed tax was subsequently modified after being rejected by the Council of State<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> and was implemented in 2014 in its current form and will be discontinued as of January 2015.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Corporate_tax">Corporate tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=17" title="Edit section: Corporate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Corporation_tax_in_France" title="Corporation tax in France">Corporation tax in France</a></div> <p>The <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a>, in French <i>impot sur les societes </i>(IS), is an annual tax in principle that affects all profits made in France by corporations and other entities. It concerns about one-third of French companies. The standard rate is 33.3% for all of their activities. In 2016, the net proceeds from corporation tax amounted to €29.9 bn.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> The corporate tax rate in France is gradually being reduced, with the standard rate set to be lowered to 25% for all companies by 2022. For companies with a turnover of less than €10 million, profits up to €38,120 are taxed at a reduced rate of 15%. There are also additional taxes on top of the standard corporate income tax, such as a 3.3% social contribution tax for companies with a turnover of at least €7.63 million and a corporate tax liability over a certain threshold. The taxable income is equal to the difference between <a href="/wiki/Gross_profit" class="mw-redirect" title="Gross profit">gross profit</a> and <a href="/wiki/Cost" title="Cost">costs</a> and deductible expenses. The <a href="/wiki/Gross_operating_profit" class="mw-redirect" title="Gross operating profit">gross operating profit</a> is made by the difference between sales and costs. In addition to the gross operating profit, all income or profits made apart are normally taxable: income from the rental of property, interests, deposits and bonds. A reduced rate applies to a limited number of Long Term Capital Gains. Since 2012 a tax credit equal to 7% of total salary costs can be deducted from the gross tax due. </p> <div class="mw-heading mw-heading4"><h4 id="Social_taxes">Social taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=18" title="Edit section: Social taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Since its creation in 1945, the Social Security is mainly financed by social contributions or "cotisations sociales", i.e. deductions from wages. The purpose of social contributions is to finance social security benefits and programs, such as health insurance, pensions, family allowances, unemployment insurance, work accident/illness compensation, and social minimums. Social contributions are typically calculated as a proportional rate on salaries, though some are also charged as a flat fee. The social security system in France is based on a principle of solidarity, where some pay more in contributions than they receive in benefits, to support those who are less well-off. Until recently, there was no wide taxation on social expenditure, contrary to most of its European partners. However, in order to find a solution to the problems of financing of the social security, governments have had to broaden its range of resources by the introduction of additional tax, notably the general social contribution (CSG) and the repayment of the debt of social security (CRDS) at a rate of 0.5%, to repay the debt of the ASSO. </p><p>Established by the Finance Act 1991, the general social contribution (CSG) is payable by individuals living in France and who benefit from the compulsory health insurance. Revenues from the CSG are allocated to social security budget, specifically to the National Family Allowance, the Solidarity Fund pension schemes and insurance. Indeed, unlike the social contributions that give those who pay a right to benefit from them, the CSG, is levied without direct compensation (like any other tax). The CSG has a very broad base as it applies in principle to earnings and income from wealth. The CSG is made up of four different bases of assessment: earned income and replacement income ; income from property ; investment income ; gambling winnings and bets. According to the DREES (The Department of Research, Studies, Evaluation and Statistics (DREES) is the ministerial statistical service for the health and social sectors), in 2021, the CSG will have cost taxpayers more than €129.4 billion and generated revenue for the State, an increase of 4.7% compared with 2020. </p><p>The contribution to the social debt (CRDS) was created in 1996. Like the CSG, it applies to earnings and to income from wealth. It was initially established for a period of 13 years, but this time limit was abolished in 2004. The territorial scope of the CRDS is the same as the CSG: thus, CRDS is paid by individuals living in France who benefit from a compulsory insurance scheme. The rate is 0.5%. The base of the CRDS is somewhat broader than the CSG, for it includes incomes exempted from CSG such as family benefits or housing allowances. The methods of recovering the CRDS are identical to those of the CSG. CRDS is not deductible from the tax base for tax on income. The yield for the year 2012 is €6,6bn. </p><p>In summary, the social charges are made up of four elements: the CSG, CRDS, PS and RSA. The amounts are different for each type of income, and the position can be summarized below: </p> <table class="wikitable"> <tbody><tr> <th> </th> <th>Salaries and unemployment benefits (on 98.25% of gross) </th> <th>Retirement or Disability Pensions (on 95% of gross) </th> <th>Investments, annuities, rental income and capital gains </th></tr> <tr> <td>CSG (<i>Contribution sociale généralisée</i>) </td> <td>9.2% </td> <td>6.6% </td> <td>8.2% </td></tr> <tr> <td>CRDS (<i>Contribution au remboursement de la dette sociale</i>) </td> <td>0.5% </td> <td>0.5% </td> <td>0.5% </td></tr> <tr> <td>PS (<i>Prélèvement Sociale Contribution additionelle</i>) </td> <td>0% </td> <td>0% </td> <td>3.4% </td></tr> <tr> <td>RSA (<i>Revenu de solidarité active</i>) </td> <td> </td> <td> </td> <td>1.1% </td></tr> <tr> <td><b>Total</b> </td> <td><b>9.7%</b> </td> <td><b>7.1%</b> </td> <td><b>13.2%</b> </td></tr></tbody></table> <p>There are no allowances on reliefs other than being able to deduct a proportion of the social charges payable on income taxed at the scale rates against earned or pension income. Thus, where income or gains are taxed at fixed rates, no deduction is available. </p> <div class="mw-heading mw-heading3"><h3 id="Local_taxes">Local taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=19" title="Edit section: Local taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are a huge number of local taxes. The most important are the direct taxes. The local direct taxes are the oldest taxes in the French tax system, as they succeed to direct contributions that were created in 1790 and 1791 as taxes collected by the central government then transferred to local authorities upon the tax reform of 1917. Local taxes are levied by the state for local authorities (regions, departments, municipalities, local public institutions). There are six main direct taxes (the council tax on second home; the property tax on built-up properties (TFPB) ; the propert tax on non-built properties (TFPNB); the annual tax on vacant accommodation (TLV) and council tax on vacant accommodation (THLV) ; the tax on the sale of bare land made suitable for building ; the tax or fee for household waste collection (TEOM or REOM)). The rates are set by the territorial assemblies (regional or municipal councils) when they vote their annual budget. However, rates can not exceed certain limits set by the state. The tax bases are established by the state. There are many permanent or temporary exemptions. The revenue from local taxes amounted to €173bn in 2022 (6.6% of GDP). Apart from these four main taxes, there are many other taxes. Direct taxes include the <i>taxe pour frais de chambres d'agriculture</i> (expense of the chambers of agriculture), the <i>taxe d'enlèvement des ordures ménagères</i> (garbage collection), and the <i>taxe sur les pylônes</i>. Indirect taxes are taxes applying to spring water, mines, spectacles, advertising, navigation, electricity, pollution and workplace. </p> <div class="mw-heading mw-heading4"><h4 id="Professional_tax">Professional tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=20" title="Edit section: Professional tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The professional tax (<i>taxe professionnelle</i>) is due each year by legal persons or natural persons who are self-employed in France. Various exemptions are provided (activities performed by the State, local authorities and public institutions, business and agricultural organizations, etc.). The tax base is constituted by the rental value of assets available to the taxpayer. This is then subject to discounts or rebates. The amount of business tax is calculated by multiplying the taxable net by the rates approved by each local beneficiaries. The rates are set by the local communities and organizations, within limits set by national legislation. In 2021, the amount of revenue collected through corporate taxes was €74bn. </p> <div class="mw-heading mw-heading4"><h4 id="Residence_tax">Residence tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=21" title="Edit section: Residence tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The residence tax (<i>taxe d'habitation</i>) applies to all buildings sufficiently furnished and their dependencies (gardens, garages, private car parks): the tax is payable by any person who has a residential unit at one's disposal, for any reason (owner, renter, occupant for free), on 1 January of the taxable year. The tax base is a notional rental value of the residential property. In 2017, the revenue from the housing taxes amounted to €22,575bn. </p> <div class="mw-heading mw-heading4"><h4 id="Land_tax">Land tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=22" title="Edit section: Land tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The property tax on built lands (<i>taxe foncière</i>) is applied to properties built in France. The taxable properties consist of all permanent constructions, i.e. buildings (blocks of flats, houses, workshops, warehouses, etc.). The tax base is equal to 50% of the notional rental value of the building (i.e. the value set by the tax administration) and on land/location value. There are many exemptions and exceptions. In 2018, the product amounted to €42 bn. </p> <div class="mw-heading mw-heading2"><h2 id="Taxes_by_source">Taxes by source</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=23" title="Edit section: Taxes by source"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Structure_of_the_taxation_in_France_by_administration_in_2007.PNG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/0/02/Structure_of_the_taxation_in_France_by_administration_in_2007.PNG/220px-Structure_of_the_taxation_in_France_by_administration_in_2007.PNG" decoding="async" width="220" height="216" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/02/Structure_of_the_taxation_in_France_by_administration_in_2007.PNG/330px-Structure_of_the_taxation_in_France_by_administration_in_2007.PNG 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/02/Structure_of_the_taxation_in_France_by_administration_in_2007.PNG/440px-Structure_of_the_taxation_in_France_by_administration_in_2007.PNG 2x" data-file-width="530" data-file-height="520" /></a><figcaption>Structure of the taxation by administration</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Structure_of_the_taxation_in_France_in_2007.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/8/8c/Structure_of_the_taxation_in_France_in_2007.png/220px-Structure_of_the_taxation_in_France_in_2007.png" decoding="async" width="220" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8c/Structure_of_the_taxation_in_France_in_2007.png/330px-Structure_of_the_taxation_in_France_in_2007.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8c/Structure_of_the_taxation_in_France_in_2007.png/440px-Structure_of_the_taxation_in_France_in_2007.png 2x" data-file-width="900" data-file-height="900" /></a><figcaption>Structure of the taxation in France by source</figcaption></figure> <p>In 2022, revenues amounted to 46.1% of GDP. </p><p>There are <a class="external text" href="https://commons.wikimedia.org/wiki/File:FR-prelevements-oblig-2017.svg?uselang=fr">five beneficiaries of the tax revenues</a>: in 2017, the "cotisations sociales" received the biggest percentage : 37%, social security administrations have received 17% of it; the state and the central government bodies 32%; the local administrations (APUL) 14%; the European Union (EU) less than 1%. Direct and indirect taxes account for 46.1% of GDP in 2022. State resources come almost entirely from taxes. The social security bodies are financed largely by social contributions but also by taxes, including the general social contribution (CSG) and the contribution for the repayment of the social debt (CRDS). Local administrations are mostly financed by the four main local direct taxes (housing tax, property taxes and business tax). </p> <table class="wikitable" style="margin:0.5em;"> <caption>Funding of each administration by source in 2007 in% </caption> <tbody><tr> <th>Administration</th> <th>Direct taxes</th> <th>Indirect taxes</th> <th>Social contributions </th></tr> <tr> <td>Central government</td> <td>39.5</td> <td>57.6</td> <td>3.0 </td></tr> <tr> <td><a href="/wiki/Quango" title="Quango">Quasi-autonomous non-governmental organization</a></td> <td>54.5</td> <td>45.5</td> <td>0 </td></tr> <tr> <td>Social Security Administration</td> <td>19.8</td> <td>9</td> <td>71.2 </td></tr> <tr> <td>Local government</td> <td>62.3</td> <td>37.7</td> <td>0 </td></tr> <tr> <td>Total charges</td> <td>27.1</td> <td>35.7</td> <td>37.2 </td></tr></tbody></table> <table class="wikitable" style="margin:0.5em;"> <caption>Funds for each administration in 2007 </caption> <tbody><tr> <th>public administration</th> <th>in billion €</th> <th>% of the total</th> <th>% of the GDP </th></tr> <tr> <td>Central government</td> <td>292.5</td> <td>37.9</td> <td>17.1 </td></tr> <tr> <td>Social Security</td> <td>360.1</td> <td>47,9</td> <td>21,1 </td></tr> <tr> <td>Local & Regional government</td> <td>95.2</td> <td>12,7</td> <td>5,6 </td></tr> <tr> <td>European Union</td> <td>4.5</td> <td>0,6</td> <td>0,3 </td></tr> <tr> <td>Total</td> <td>752.2</td> <td>100,0</td> <td>44,0 </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Public_finances">Public finances</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=24" title="Edit section: Public finances"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Budget_of_France" title="Budget of France">Budget of France</a></div> <p>The public deficit amounted to 5,5% of the GDP (€50.6 billion) in 2023 compared to 2,8% on average in the euro zone, excluding France. According to the 2024 <a rel="nofollow" class="external text" href="https://www.tresor.economie.gouv.fr/Articles/2024/04/17/article-presentation-du-programme-de-stabilite-2024-2027">PSTAB</a>, France's public deficit should fall back below 3% in 2027. At the end of the third quarter of 2023, public debt in the Maastricht sense stood at €3,088.2on, an increase of €41. 3bn, after + €34.5bn in the previous quarter. Expressed as percentage of gross domestic product (GDP), it stood at 111.7%, as in the second quarter of 2023. As in the previous quarter, the increase in public debt was accompanied by a fall in the general government cash position (-€17.3 bn), with the result that net debt rose by more than gross debt (+€61.0 bn) to 102.9% of GDP. </p><p>The deficit of social security administrations remains at €10,8;bn in 2023, but the corresponding debt ("social debt") has increased (€8,8bn in 2023). The deficit of local administrations is still limited, but amounted to €10bn in 2023, as a result of a spending growth significantly higher than that of the revenue in the recent years. As for the net tax revenue of the central government, net tax receipts amount to €38.6bn compared with €31.1bn at the end of February 2023, an increase of €7.5bn, because of increasing transfers of revenues to social security and local authorities to reduce their deficit. By 2022, public spending in France will have risen to €1,536bn, equivalent to 58.2 points of GDP. The <a rel="nofollow" class="external text" href="https://www.insee.fr/fr/statistiques/8061907">public deficit for 2023</a> is €154.0bn, or 5.5% of gross domestic product (GDP). Although deficits have been commonplace, efforts have been made in recent years to cut back the growth of taxes and government spending. Deficit reduction became a top priority of the government when France committed to the <a href="/wiki/European_Monetary_Union" class="mw-redirect" title="European Monetary Union">European Monetary Union</a>. The <a href="/wiki/Maastricht_Treaty" title="Maastricht Treaty">Maastricht Treaty</a> targets for the EMU required the members countries to reduce the government's budget deficit to 3% of GDP and the public debt to 60% of GDP. </p> <div class="mw-heading mw-heading2"><h2 id="Recent_evolution">Recent evolution</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=25" title="Edit section: Recent evolution"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/0/0c/Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif/350px-Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif" decoding="async" width="350" height="207" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/0c/Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif/525px-Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/0c/Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif/700px-Evolution_of_the_structure_of_the_taxation_in_France_by_public_administration_from_1980.gif 2x" data-file-width="930" data-file-height="550" /></a><figcaption>Evolution of the structure of the taxation in France by public administration since 1980</figcaption></figure> <p>The evolution of the level of the tax burden since the early 1970s can be divided into three distinct phases. First, during the 70s and in the first half of the 1980s, the tax rate increased from 34% to 42%. Then it stabilized at a rate close to 42% until the early 1990s, when it resumed its growth rate to the historical height of 44.9% in 1999. Since then, the rate of PO government has declined slightly to between 43% and 47% of the GDP. </p><p>Over the last decades,<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="The time period mentioned near this tag is ambiguous. (December 2016)">when?</span></a></i>]</sup> the distribution of tax burden between the three main administrations has changed significantly. The share allocated to the state has tended to decline, while that allocated to the social security institutions and local governments has grown. The higher tax rate of social security is due to the general upward trend of social spending, particularly the higher spending on pension and health insurance systems. In 2021, the public spending on pensions represented 13.8 percent of the GDP, compared with 11.67 percent in 2002. </p> <table class="wikitable" style="margin:0.5em;"> <caption>Funding of the Social Security </caption> <tbody><tr> <th>Source</th> <th>1978</th> <th>1991</th> <th>2007</th> <th>2014<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>Contributions</td> <td>97%</td> <td>95%</td> <td>72%</td> <td>63.5% </td></tr> <tr> <td>Taxes <br />among which CSG</td> <td>3% <br /> -</td> <td>5% <br />2%</td> <td>28% <br />19%</td> <td>36.5% <br />16.1% </td></tr></tbody></table> <p>In this context, the structure of the funding of the social security administrations has been more and more assured by taxes rather than social contributions. In particular, new taxes were levied to help fund the social security administrations, such as the general social contribution (CSG) and the contribution for the repayment of the social debt (CRDS). More recently,<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="The time period mentioned near this tag is ambiguous. (December 2016)">when?</span></a></i>]</sup> the central government has helped to fund the social security administrations by the revenues from the excise on alcohol and tobacco, in part to offset reductions in social contributions. As for the growth of the revenues for the benefit of local administrations, it is only due to the devolution, begun with the 1992 laws, and continued with the reforms in 2003. </p> <div class="mw-heading mw-heading2"><h2 id="History_of_taxes_in_France">History of taxes in France</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=26" title="Edit section: History of taxes in France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax system has never been united in France. There have always been an extreme diversity in collection, the base, the rates and the nature of the taxes. Until 1789, taxes were collected by the state, the church and lords. After the French revolution, taxes consisted of taxes on wealth and on incomes. The current tax system was shaped during the 20th century. All taxes created under the French Revolution were abolished, the last being the <a href="/w/index.php?title=Patentes&action=edit&redlink=1" class="new" title="Patentes (page does not exist)">patentes</a>, abolished in 1974. Whereas taxation aimed at assuring "the maintenance of the public force" and "the expenditures of the administrations"(Déclaration des droits de l'homme et du citoyen de 1789), taxation is now aiming at assuring efficient public services and a fair distribution of the wealth and the income.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2010)">citation needed</span></a></i>]</sup> </p><p>Historically, most taxes have been paid either or in shares of harvest (dime and champart) or work (corvée, military service). Gradually, each of these taxes has been replaced by a cash contribution for being more convenient for both the beneficiary and the taxpayer. The <a href="/wiki/Taille" title="Taille">taille</a>, created in the 14th century, was one of the oldest taxes levied by the French monarchy. It was replaced by the fouage. Under the Old Regime, the collection of taxes was leased, i.e. that the state entrusted the task to entrepreneurs, big farmers, who paid the amount of the tax to be levied, then levied the tax for themselves. The system was convenient for both the state (the revenue was anticipated and it was disposed of the unpopularity of tax collectors) and for big farmers (the bargain was very profitable). However, the people considered the collection mainly a source of injustice and excesses. </p><p>Some notable indirect taxes under the Old Regime were the aides (indirect taxes collected by the state, applying to beverages), the banalités (tax imposed by the lords for the use of mills, ovens and wine presses), the casuel (collected by the Church at baptisms, marriages and funerals), the cens (tax collected by the lords, for the use of their land), the champart (collected by the lords, paid by an amount of the crops of grains), the dîme (collected by the church, applying to all the lands), the <a href="/wiki/Gabelle" title="Gabelle">gabelle</a> (collected by the king, for the consumption of salt), the minage (collected by the king or the lords, for the sales of grains at fairs and markets). There were three direct taxes, created between the 15th and the 18th centuries: the taille, the capitation and the dixième. The <a href="/wiki/Taille" title="Taille">taille</a>, created in the 15th century and used for more than three centuries, applied to incomes from non-privileged people from <a href="/wiki/Ownership" title="Ownership">ownership</a>, <a href="/wiki/House" title="House">housing</a>, farm land and <a href="/wiki/Animal_husbandry" title="Animal husbandry">breeding</a>. The <a href="/wiki/French_Poll_Tax_of_1695" title="French Poll Tax of 1695">capitation</a>, created in 1695, was a tax on social status that taxed everyone, however, for those subject to the taille the capitation was an addition to the taille. The dixième, created in 1710, applied to all the income from any ownership (land, real estate, annuities), at a rate of 10% (<i>dixieme</i> meaning <i>tenth</i>). In 1749, it was replaced by the <a href="/wiki/Vingti%C3%A8me" title="Vingtième">vingtième</a> (<i>twentieth</i>, i.e. a tax with a rate of 5%). </p><p>The French Revolution transformed the tax system completely. The former system was abolished. The parliament, on behalf of the people, took control of the right to levy taxes (the sovereign loses this right), destroyed all statutes and tax privileges (of the nobility and clergy, but also the provinces, cities, corporations, etc.) planned to establish a fair proportional contribution and made these changes official in the Declaration of Human Rights and the Citizen of 1789. Four direct taxes were created in the late 18th century, applying only to wealth: the land contribution, the housing contribution, the <a href="/w/index.php?title=Patente&action=edit&redlink=1" class="new" title="Patente (page does not exist)">patentes</a> (industry and trade), and the <a href="/wiki/Window_tax" title="Window tax">contribution from doors and windows</a>. </p><p>Throughout the 19th century, taxes changed little. Taxes from the Revolution remained, i.e. taxes on wealth <i>(Impôt sur la fortune)</i> on the professional activity (the <i>patente</i>, ancestor of the <i>taxe professionnelle</i>), and many indirect taxes and <i>"droits"</i> applied to the trade of goods (inheritance, purchase of real estate). From the middle of the 19th century, there were debates for the creation of an income tax, proposed by Proudhon in 1848, then by Gambetta in 1869. In 1872, a tax on incomes from real estate was created. In 1876, Gambetta proposed to create a proportional tax on all incomes. The only result is the creation in 1896 of a tax on incomes from the stock exchange. </p><p>Before 1914, taxes mainly applied to the wealth (wealth, land, inheritance) or incomes from wealth. The tax burden did not exceed 10%. Many propositions, successively from Doumer, Cavaignac and Waldeck-Rousseau, failed, due to the opposition of the right. It was the Great War which gave the opportunity to create a tax on income, in 1917, thanks to Joseph Caillaux, the minister of Finances. At the same time, the four contributions created in 1790 and 1791 were turned into local taxes, and replaced by the income tax as the main national tax. </p><p>After the Second World War, the tax system underwent a certain number of reforms aiming at modernizing and adapting it. The income tax was adapted and old contributions abolished. A family quotient was created in 1945. The business tax was created in 1948, reformed in 1959. Finally, the last significant innovation in technical terms, the VAT was introduced in 1954. Then the French example was adopted gradually in most developed countries. The French tax system is currently controversial with the development of the European Union and globalization. <a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a> has risen sharply, and it becomes necessary to take into account the legal possibilities to avoid paying taxes (the practice of expatriation is legal, unlike tax evasion). </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=27" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Budget_of_France" title="Budget of France">Budget of France</a></li> <li><a href="/wiki/Political_system_of_France" class="mw-redirect" title="Political system of France">Government of France</a></li> <li><a href="/wiki/Economy_of_France" title="Economy of France">Economy of France</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Footnotes">Footnotes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=28" title="Edit section: Footnotes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output 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0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFLe_portail_de_l'Économie_et_des_Finances2015" class="citation web cs1 cs1-prop-foreign-lang-source">Le portail de l'Économie et des Finances (22 September 2015). <a rel="nofollow" class="external text" href="https://www.economie.gouv.fr/cedef/taux-tva-france-et-union-europeenne">"CEDEF – Quels sont les taux de TVA en vigueur en France et dans l'Union européenne ? | Le portail des ministères économiques et financiers"</a> (in French). 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Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CEDEF+%E2%80%93+Quels+sont+les+taux+de+TVA+en+vigueur+en+France+et+dans+l%27Union+europ%C3%A9enne+%3F+%26%23124%3B+Le+portail+des+minist%C3%A8res+%C3%A9conomiques+et+financiers&rft.pub=Economie.gouv.fr&rft.date=2015-09-22&rft.au=Le+portail+de+l%27%C3%89conomie+et+des+Finances&rft_id=http%3A%2F%2Fwww.economie.gouv.fr%2Fcedef%2Ftaux-tva-france-et-union-europeenne&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">French General Tax Code, Article 750</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-tax-revenues/revenue-statistics-france.pdf">"OCED Revenue Statistics 2023 - France"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=OCED+Revenue+Statistics+2023+-+France&rft_id=https%3A%2F%2Fwww.oecd.org%2Fcontent%2Fdam%2Foecd%2Fen%2Ftopics%2Fpolicy-sub-issues%2Fglobal-tax-revenues%2Frevenue-statistics-france.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://droit-finances.commentcamarche.net/contents/906-enfants-a-charge-naissance-ou-majorite">"Enfants à charge : naissance ou majorité"</a>. <i>commentcamarche.net</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Le+Monde&rft.atitle=Imp%C3%B4t+sur+le+revenu+%3A+qui+va+b%C3%A9n%C3%A9ficier+de+la+d%C3%A9cote&rft.date=2013-09-11&rft_id=http%3A%2F%2Fwww.lemonde.fr%2Fargent%2Farticle%2F2013%2F09%2F11%2Fimpot-sur-le-revenu-qui-va-beneficier-de-la-decote_3475824_1657007.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.lemonde.fr/argent/article/2013/03/22/la-super-taxe-sur-les-hauts-revenus-de-francois-hollande-ne-depassera-pas-4_1853002_1657007.html">"La super-taxe sur les hauts revenus de François Hollande ne dépassera pas... 4%"</a>. <i>Le Monde</i>. 22 March 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Le+Monde&rft.atitle=La+super-taxe+sur+les+hauts+revenus+de+Fran%C3%A7ois+Hollande+ne+d%C3%A9passera+pas...+4%25&rft.date=2013-03-22&rft_id=http%3A%2F%2Fwww.lemonde.fr%2Fargent%2Farticle%2F2013%2F03%2F22%2Fla-super-taxe-sur-les-hauts-revenus-de-francois-hollande-ne-depassera-pas-4_1853002_1657007.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.leparisien.fr/economie/taxe-a-75-le-paiement-reporte-de-plusieurs-semaines-30-04-2014-3806829.php">"Taxe à 75% : le paiement reporté de plusieurs semaines"</a>. <i>Le Parisien</i>. 30 April 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Le+Parisien&rft.atitle=Taxe+%C3%A0+75%25+%3A+le+paiement+report%C3%A9+de+plusieurs+semaines&rft.date=2014-04-30&rft_id=http%3A%2F%2Fwww.leparisien.fr%2Feconomie%2Ftaxe-a-75-le-paiement-reporte-de-plusieurs-semaines-30-04-2014-3806829.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.performance-publique.budget.gouv.fr/sites/performance_publique/files/files/documents/ressources_documentaires/SMB/2016/situation_mensuelle_budget_etat_31122016.pdf">https://www.performance-publique.budget.gouv.fr/</a></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.securite-sociale.fr/IMG/pdf/la_lfss_2014_en_chiffres.pdf">"LOI DE FINANCEment de la sécurité sociale : 2014en chiffres"</a> <span class="cs1-format">(PDF)</span>. <i>Securite-sociale.fr</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=General+overview&rft.pub=European+Commission&rft.date=2009-01-21&rft_id=http%3A%2F%2Fec.europa.eu%2Ftaxation_customs%2Ftaxation%2Fexcise_duties%2Fgen_overview%2Findex_en.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.insee.fr/fr/methodes/default.asp?page=definitions/liste-definitions.htm">"Insee – Définitions, méthodes et qualité – Définitions"</a>. <i>Insee.fr</i>. 28 January 2016<span class="reference-accessdate">. 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Ag2rpro.com<span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Assurance+entreprise+%3A+pr%C3%A9voyance%2C+compl%C3%A9mentaire+sant%C3%A9%2C+%C3%A9pargne+retraite+entreprise+%E2%80%93+AG2R+LA+MONDIALE&rft.pub=Ag2rpro.com&rft_id=http%3A%2F%2Fwww.ag2rpro.com%2Fkiosque%2FReperes.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.senat.fr/rap/r03-055/r03-055.html">"Les prélèvements obligatoires et leur évolution"</a>. <i>Senat.fr</i>. 21 December 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Senat.fr&rft.atitle=Les+pr%C3%A9l%C3%A8vements+obligatoires+et+leur+%C3%A9volution&rft.date=2011-12-21&rft_id=http%3A%2F%2Fwww.senat.fr%2Frap%2Fr03-055%2Fr03-055.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></li> <li><a rel="nofollow" class="external autonumber" href="http://89.202.136.71/rap/r06-041/r06-041.html">[11]</a> <sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged February 2016">dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.assemblee-nationale.fr/12/rap-info/i0247.asp">"N° 0247 – Rapport d'information sur l'évolution des prélèvements obligatoires pour 2003 (de M. Gilles Carrez)"</a>. <i>Assemblee-nationale.fr</i><span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Assemblee-nationale.fr&rft.atitle=N%C2%B0+0247+%E2%80%93+Rapport+d%27information+sur+l%27%C3%A9volution+des+pr%C3%A9l%C3%A8vements+obligatoires+pour+2003+%28de+M.+Gilles+Carrez%29&rft_id=http%3A%2F%2Fwww.assemblee-nationale.fr%2F12%2Frap-info%2Fi0247.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577&dateTexte=20090228">"Code général des impôts, CGI"</a>. <i>Legifrance</i> (in French)<span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Legifrance&rft.atitle=Code+g%C3%A9n%C3%A9ral+des+imp%C3%B4ts%2C+CGI.&rft_id=http%3A%2F%2Fwww.legifrance.gouv.fr%2FaffichCode.do%3FcidTexte%3DLEGITEXT000006069577%26dateTexte%3D20090228&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_France&action=edit&section=30" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation journal cs1"><a rel="nofollow" class="external text" href="https://doi.org/10.1787%2F787686341561">"The French Tax System"</a>. OECD Economics Department Working Papers. 2005. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1787%2F787686341561">10.1787/787686341561</a></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=The+French+Tax+System&rft.date=2005&rft_id=info%3Adoi%2F10.1787%2F787686341561&rft_id=https%3A%2F%2Fdoi.org%2F10.1787%252F787686341561&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+France" class="Z3988"></span> <span class="cs1-visible-error citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_journal" title="Template:Cite journal">cite journal</a>}}</code>: </span><span class="cs1-visible-error citation-comment">Cite journal requires <code class="cs1-code">|journal=</code> (<a href="/wiki/Help:CS1_errors#missing_periodical" title="Help:CS1 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title="Fundamental laws of the Kingdom of France">Fundamental laws</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Early_Modern" class="mw-redirect" title="Early Modern">Early Modern</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Early_modern_France" class="mw-redirect" title="Early modern France">Early modern era</a></li> <li><a href="/wiki/House_of_Bourbon" title="House of Bourbon">House of Bourbon</a></li> <li><a href="/wiki/Absolute_monarchy_in_France" title="Absolute monarchy in France">Absolute monarchy</a></li> <li><span title="French-language text"><i lang="fr"><a href="/wiki/Ancien_R%C3%A9gime" class="mw-redirect" title="Ancien Régime">Ancien Régime</a></i></span></li> <li><a href="/wiki/French_Wars_of_Religion" title="French Wars of Religion">Wars of Religion</a></li> <li><a href="/wiki/Thirty_Years%27_War" title="Thirty Years' War">Thirty Years' War</a></li> <li><a href="/wiki/Peace_of_Westphalia" title="Peace of Westphalia">Peace of Westphalia</a></li> <li><a href="/wiki/Second_Hundred_Years%27_War" title="Second Hundred Years' War">Second Hundred Years' War</a></li> <li><a href="/wiki/Louis_XIV" title="Louis XIV">Louis XIV</a></li> <li><a href="/wiki/War_of_the_Spanish_Succession" title="War of the Spanish Succession">War of the Spanish Succession</a></li> <li><a href="/wiki/Diplomatic_Revolution_of_1756" class="mw-redirect" title="Diplomatic Revolution of 1756">Diplomatic Revolution of 1756</a></li> <li><a href="/wiki/Seven_Years%27_War" title="Seven Years' War">Seven Years' War</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Revolution</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/French_Revolution" title="French Revolution">French Revolution</a></li> <li><a href="/wiki/Napoleonic_era" title="Napoleonic era">Napoleonic era</a></li> <li><a href="/wiki/French_First_Republic" title="French First Republic">First Republic</a></li> <li><a href="/wiki/First_French_Empire" title="First French Empire">First Empire</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Late_Modern" class="mw-redirect" title="Late Modern">Late Modern</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/France_in_the_long_nineteenth_century" title="France in the long nineteenth century">Long nineteenth century</a></li> <li><a href="/wiki/Bourbon_Restoration_in_France" title="Bourbon Restoration in France">Restoration</a></li> <li><a href="/wiki/July_Monarchy" title="July Monarchy">July Monarchy</a></li></ul> <ul><li><a href="/wiki/French_Revolution_of_1848" title="French Revolution of 1848">Revolution of 1848</a></li> <li><a href="/wiki/French_Second_Republic" title="French Second Republic">Second Republic</a></li> <li><a href="/wiki/1851_French_coup_d%27%C3%A9tat" title="1851 French coup d'état">Coup of 2 December 1851</a></li> <li><a href="/wiki/Second_French_Empire" title="Second French Empire">Second Empire</a></li> <li><a href="/wiki/Government_of_National_Defense" title="Government of National Defense">Government of National Defense</a></li> <li><a href="/wiki/French_Third_Republic" title="French Third Republic">Third Republic</a> <ul><li><span title="French-language text"><i lang="fr"><a href="/wiki/Belle_%C3%89poque" title="Belle Époque">Belle Époque</a></i></span></li></ul></li> <li><a href="/wiki/French_Army_in_World_War_I" title="French Army in World War I">World War I</a></li> <li><a href="/wiki/Interwar_France" title="Interwar France">Interwar</a> <ul><li><span title="French-language text"><i lang="fr"><a href="/wiki/Ann%C3%A9es_folles" title="Années folles">Années folles</a></i></span></li></ul></li> <li><a href="/wiki/France_during_World_War_II" title="France during World War II">World War II</a> <ul><li><a href="/wiki/Vichy_France" title="Vichy France">Vichy France</a></li> <li><a href="/wiki/Free_France" title="Free France">Free France</a></li> <li><a href="/wiki/Liberation_of_France" title="Liberation of France">Liberation</a></li> <li><a href="/wiki/Provisional_Government_of_the_French_Republic" title="Provisional Government of the French Republic">Provisional Government</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Contemporary</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_France_(1900_to_present)" class="mw-redirect" title="History of France (1900 to present)">1900 to present</a></li> <li><a href="/wiki/French_Fourth_Republic" title="French Fourth Republic">Fourth Republic</a> <ul><li><a href="/wiki/Algerian_War" title="Algerian War">Algerian War</a></li></ul></li> <li><a href="/wiki/French_Fifth_Republic" title="French Fifth Republic">Fifth Republic</a> <ul><li><a href="/wiki/May_68" title="May 68">May 68</a></li> <li><a href="/wiki/2005_French_riots" title="2005 French riots">2005 riots</a></li> <li><a href="/wiki/Great_Recession_in_Europe#France,_Benelux_countries" title="Great Recession in Europe">Great Recession</a></li> <li><a href="/wiki/November_2015_Paris_attacks" title="November 2015 Paris attacks">2015 Paris attacks</a></li> <li><a href="/wiki/2017_French_presidential_election" title="2017 French presidential election">2017 presidential election</a></li> <li><a href="/wiki/COVID-19_pandemic_in_France" title="COVID-19 pandemic in France">Coronavirus pandemic</a></li> <li><a href="/wiki/2021_French_labor_protests" title="2021 French labor protests">2021 labor protests</a></li> <li><a href="/wiki/2022_French_presidential_election" title="2022 French presidential election">2022 presidential election</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_France" title="Geography of France">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Administrative_divisions_of_France" title="Administrative divisions of France">Administrative divisions</a></li> <li><a href="/wiki/List_of_communes_in_France_with_over_20,000_inhabitants" title="List of communes in France with over 20,000 inhabitants">Cities</a></li> <li><a href="/wiki/Climate_change_in_France" title="Climate change in France">Climate change</a></li> <li><a href="/wiki/Borders_of_France" title="Borders of France">Borders</a></li> <li><a href="/wiki/List_of_islands_of_France" title="List of islands of France">Islands</a></li> <li><a href="/wiki/List_of_lakes_of_France" title="List of lakes of France">Lakes</a></li> <li><a href="/wiki/List_of_French_mountains_by_prominence" title="List of French mountains by prominence">Mountains</a></li> <li><a href="/wiki/List_of_national_parks_of_France" title="List of national parks of France">National parks</a></li> <li><a href="/wiki/List_of_rivers_of_France" title="List of rivers of France">Rivers</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_France" title="List of World Heritage Sites in France">World Heritage Sites</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Politics_of_France" title="Politics of France">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitutions_of_France" class="mw-redirect" title="Constitutions of France">Constitutions</a></li> <li><a href="/wiki/Elections_in_France" title="Elections in France">Elections</a> <ul><li><a href="/wiki/Presidential_elections_in_France" title="Presidential elections in France">presidential</a></li></ul></li> <li><a href="/wiki/Foreign_relations_of_France" title="Foreign relations of France">Foreign relations</a></li> <li><a href="/wiki/Politics_of_France" title="Politics of France">Politics</a></li> <li><a href="/wiki/Human_rights_in_France" title="Human rights in France">Human rights</a> <ul><li><a href="/wiki/Intersex_rights_in_France" title="Intersex rights in France">Intersex</a></li> <li><a href="/wiki/LGBT_rights_in_France" class="mw-redirect" title="LGBT rights in France">LGBT</a></li></ul></li> <li><a href="/wiki/Judiciary_of_France" title="Judiciary of France">Judiciary</a></li> <li><a href="/wiki/Law_of_France" title="Law of France">Law</a> <ul><li><a href="/wiki/Legal_history_of_France" title="Legal history of France">history</a></li> <li><a href="/wiki/Law_enforcement_in_France" title="Law enforcement in France">enforcement</a></li> <li><a href="/wiki/French_criminal_law" title="French criminal law">criminal law</a></li></ul></li> <li><a href="/wiki/French_Armed_Forces" title="French Armed Forces">Military</a></li> <li><a href="/wiki/French_Parliament" title="French Parliament">Parliament</a></li> <li><a href="/wiki/List_of_political_parties_in_France" title="List of political parties in France">Political parties</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_France" title="Economy of France">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_France#Agriculture" title="Economy of France">Agriculture</a></li> <li><a href="/wiki/Automotive_industry_in_France" title="Automotive industry in France">Automotive industry</a></li> <li><a href="/wiki/Banking_in_France" title="Banking in France">Banking</a> <ul><li><a href="/wiki/Bank_of_France" title="Bank of France">Central bank</a></li></ul></li> <li><a href="/wiki/Economic_history_of_France" title="Economic history of France">Economic history</a></li> <li><a href="/wiki/Energy_in_France" title="Energy in France">Energy</a></li> <li><a href="/wiki/Euro" title="Euro">Euro</a></li> <li><a href="/wiki/List_of_exports_of_France" title="List of exports of France">Exports</a></li> <li><a href="/wiki/French_franc" title="French franc">Franc (former currency)</a></li> <li><a href="/wiki/List_of_French_regions_and_overseas_collectivities_by_GDP" title="List of French regions and overseas collectivities by GDP">French subdivisions by GDP</a></li> <li><a href="/wiki/Mining_in_France" title="Mining in France">Mining</a></li> <li><a href="/wiki/Euronext_Paris" title="Euronext Paris">Stock exchange</a></li> <li><a href="/wiki/Science_and_technology_in_France" title="Science and technology in France">Science and technology</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Telecommunications_in_France" title="Telecommunications in France">Telecommunications</a></li> <li><a href="/wiki/Tourism_in_France" title="Tourism in France">Tourism</a></li> <li><a href="/wiki/List_of_trade_unions_in_France" title="List of trade unions in France">Trade unions</a></li> <li><a href="/wiki/Transport_in_France" title="Transport in France">Transport</a> <ul><li><a href="/wiki/Rail_transport_in_France" title="Rail transport in France">Rail</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Society_of_France" title="Category:Society of France">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Abortion_in_France" title="Abortion in France">Abortion</a></li> <li><a href="/wiki/Birth_control_in_France" title="Birth control in France">Birth control</a></li> <li><a href="/wiki/Crime_in_France" title="Crime in France">Crime</a></li> <li><a href="/wiki/Demographics_of_France" title="Demographics of France">Demographics</a></li> <li><a href="/wiki/Education_in_France" title="Education in France">Education</a></li> <li><a href="/wiki/Health_care_in_France" title="Health care in France">Health care</a></li> <li><a href="/wiki/Homelessness_in_France" title="Homelessness in France">Homelessness</a></li> <li><a href="/wiki/Immigration_to_France" title="Immigration to France">Immigration</a></li> <li><a href="/wiki/List_of_French_departments_by_life_expectancy" title="List of French departments by life expectancy">Life expectancy</a></li> <li><a href="/wiki/French_people" title="French people">People</a></li> <li><a href="/wiki/Poverty_in_France" title="Poverty in France">Poverty</a></li> <li><a href="/wiki/Religion_in_France" title="Religion in France">Religion</a> <ul><li><a href="/wiki/Secularism_in_France" title="Secularism in France">secularism</a></li></ul></li> <li><a href="/wiki/Racism_in_France" title="Racism in France">Racism</a></li> <li><a href="/wiki/Social_class_in_France" title="Social class in France">Social class</a></li> <li><a href="/wiki/Social_protection_in_France" title="Social protection in France">Welfare</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_France" title="Culture of France">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/La_Marseillaise" title="La Marseillaise">Anthem</a></li> <li><a href="/wiki/French_architecture" title="French architecture">Architecture</a></li> <li><a href="/wiki/French_art" title="French art">Art</a></li> <li><a href="/wiki/Coat_of_arms_of_France" title="Coat of arms of France">Coat of arms</a></li> <li><a href="/wiki/Cinema_of_France" title="Cinema of France">Cinema</a></li> <li><a href="/wiki/French_cuisine" title="French cuisine">Cuisine</a></li> <li>Cultural icons</li> <li><a href="/wiki/French_fashion" title="French fashion">Fashion</a></li> <li><a href="/wiki/Flag_of_France" title="Flag of France">Flag</a></li> <li><a href="/wiki/List_of_Remarkable_Gardens_of_France" title="List of Remarkable Gardens of France">Gardens</a></li> <li><a href="/wiki/Languages_of_France" title="Languages of France">Language</a></li> <li><a href="/wiki/French_literature" title="French literature">Literature</a></li> <li><a href="/wiki/Media_of_France" class="mw-redirect" title="Media of France">Media</a></li> <li><a href="/wiki/Music_of_France" title="Music of France">Music</a></li> <li><a href="/wiki/French_philosophy" title="French philosophy">Philosophy</a></li> <li><a href="/wiki/Public_holidays_in_France" title="Public holidays in France">Public holidays</a></li> <li><a href="/wiki/Sport_in_France" title="Sport in France">Sport</a></li> <li><a href="/wiki/Symbols_of_France" class="mw-redirect" title="Symbols of France">Symbols</a></li> <li><a href="/wiki/Theatre_of_France" title="Theatre of France">Theatre</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="padding:0.25em;"><div><div style="margin-top:0;line-height:1.4em;margin-bottom:-0.2em;"> <ul><li><a href="/wiki/Outline_of_France" title="Outline of France">Outline</a></li></ul> </div><div style="margin-top:-0.2em;line-height:1.4em;font-weight:bold;margin-bottom:0;"> <ul><li><a href="/wiki/Category:France" title="Category:France">Category</a></li> <li><a href="/wiki/Portal:France" title="Portal:France">Portal</a></li> <li><a href="/wiki/Wikipedia:WikiProject_France" title="Wikipedia:WikiProject France">WikiProject</a></li></ul></div></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Europe122" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation_in_Europe" title="Template:Taxation in Europe"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_in_Europe" title="Template talk:Taxation in Europe"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_in_Europe" title="Special:EditPage/Template:Taxation in Europe"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Europe122" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax" title="Tax">Taxation</a> in Europe</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Andorra" title="Taxation in Andorra">Andorra</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Austria" title="Taxation in Austria">Austria</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/w/index.php?title=Taxation_in_Belarus&action=edit&redlink=1" class="new" title="Taxation in Belarus (page does not exist)">Belarus</a></li> <li><a href="/wiki/Taxation_in_Belgium" title="Taxation in Belgium">Belgium</a></li> <li><a href="/wiki/Taxation_in_Bosnia_and_Herzegovina" title="Taxation in Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Czech Republic</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a class="mw-selflink selflink">France</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hungary" title="Taxation in Hungary">Hungary</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited<br />recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a 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