In France there are three categories of taxes on income: the corporate tax, the income tax for individuals and taxes for social purposes. Taxes paid by employers on the total amount of wage, named social contributions, are not considered as taxes by the French central government. Income tax is a tax on all income available to individuals in a year. Unless exceptions, a net income is determined from the whole income. In France is the income taxation progressive. People with more disposable income pay a higher percentage of that income in tax than do those with less income.
The taxation in France is high. In France is the tax of total taxes in 46.1 % of GDP and by income taxes are the tax rates the highest.
Taxation of wage income tax in France
(Average personal income tax and social security contribution rates on gross labour income)
Tax | % AW |
66 % | 100 % | 133 % | 166 % |
Central income tax | 12,1% | 14,1% | 17,6% | 20,1% |
Sub-central income tax | 0,0% | 0,0% | 0,0% | 0,0% |
Total income tax | 12,1% | 14,1% | 17,6% | 20,1% |
Employee social and health insurance | 13,7% | 13,7% | 13,3% | 13,1% |
´All-in´ | 25,8% | 27,8% | 31,0% | 33,2% |
Employer social and health insurance | 33,3% | 42,0% | 42,2% | 42,3% |
Taxation total | 44,4% | 49,2% | 51,4% | 53,1% |
Bc. Petr Gola
