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Revenue St at ist ics 2 0 1 5 - France Tax burden over time The OECD’s annual Revenue Statistics report found that the tax burden in France increased by 0.2 percentage points from 45.0% to 45.2% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%. Since the year 2000, the tax burden in France has increased from 43.1% to 45.2%. Over the same period, the OECD average in 2014 was slightly above that in 2000 (34.4% compared with 34.2%).
Tax burden compared to the OECD France ranked 2nd out of 34 member countries in terms of the tax to GDP ratio in 2013 (the latest year for which tax revenue data is available for all OECD countries). France had a tax to GDP ratio of 45.0% compared with the OECD average of 34.2%. In 2012 France was also ranked 2nd out of 34 member countries in terms of the tax to GDP ratio.
Tax structure
Millions EUR % OECD
comparison² Taxes on personal income, profits and gains 176,984 19 22
Taxes on corporate income and gains 53,937 6 22 Social security contributions 354,318 37 8 Payroll taxes 33,350 3 5 Taxes on property 80,503 8 8 Taxes on goods and services 229,529 24 31
Of which VAT is 144,018 15 28 Other¹ 24,503 3 * TOTAL 953,123 100
The structure of the tax revenues in France shows the following percentage breakdown 37% from social security contributions
(8th highest in the OECD) 24% from taxes on goods and services
(31st in the OECD) 19% from taxes on personal income, profits and gains
(22nd in the OECD)
Tax revenue includes net receipts for all levels of government; figures in the table may not sum to the total indicated due to rounding 1. Includes income taxes not allocable to either personal or corporate income 2. The country with the highest share being number 1 and the country with the lowest share being number 34 Source: OECD Revenue Statistics 2015 http://www.oecd.org/tax/tax-policy/revenue-statistics.htm
43.1 42.7 42.1 42.0 42.2 42.8 43.1 42.4 42.2 41.3 41.642.9
44.1 45.0 45.2
34.2 33.8 33.5 33.5 33.4 33.9 34.1 34.1 33.6 32.7 32.8 33.3 33.8 34.2 34.4
France OECD - unweighted average%
47.645.0 44.7 43.9 43.7 42.8 42.5 40.5 38.4 38.4
36.8 36.7 36.5 35.9 34.5 34.4 34.3 32.9 32.7 31.9 31.8 31.4 30.6 30.5 30.4 30.3 29.3 29.0 27.5 26.9 25.4 24.320.0 19.7
OECD - unweighted average, 34.2%
Tax structure compared to the OECD The structure of tax receipts in France compared with the OECD average is characterised by;
• Higher revenues from social security contributions, taxes on payroll and taxes on property. • A lower proportion of revenues from taxes on personal income, corporate income, goods and services and value added
taxes.
VAT rates The French standard VAT³ rate is 20%, which is slightly above the OECD average. The average VAT/GST standard rate in the OECD was 19.2% on 1 January 2015, up from 17.6% on 1 January 2009. Reduced VAT rates of 2.1%, 5.5% and 10% apply to a number of goods and services. In the last six years, 21 of the 34 OECD countries have raised their standard VAT/GST rate at least once. In line with this trend, France raised its standard VAT rate from 19.6% to 20% in 2014 and one of its reduced rates from 7% to 10%.
3. VAT refers to value added tax and goods and services tax (GST) Source: OECD Tax Database 1st January 2015
Contacts David Bradbury Centre for Tax Policy and Administration Head, Tax Policy and Statistics Division [email protected]
OECD Revenue Statistics Maurice Nettley Centre for Tax Policy and Administration Head, Tax Data & Statistical Publications [email protected]
VAT rates Stéphane Buydens Centre for Tax Policy and Administration VAT Policy Advisor [email protected]
19
6
37
38 9
15
3
25
8
26
16
1419
1
Taxes on personalincome, profits and
gains
Taxes on corporateincome and gains
Social securitycontributions
Taxes on payroll Taxes on property Taxes on goods andservices (excluding
VAT/GST)
Value added taxes Other
France OECD - Average%
58 8
10 10
15 16 17 18 18 19 19 20 20 20 20 20 21 21 21 2122 22 23 23 23 23 24 24 25 25 25
27OCDE, unweighted average, 19.2%
