Details of Tax Revenue - France
methods, notes and classification
- Taxe
- Total tax revenue
- 00 Total tax revenue
- 01 Total tax revenue exclusive of taxes collected for the EU Recettes fiscales totales excluant les taxes collectés pour le compte de l'UE
- 02 1000 Taxes on income, profits and capital gains
- 03 1100 Taxes on income, profits and capital gains of individuals
- 1110 On income and profits of individuals
- 04 1110 On income and profits of individuals
- 05 Tax on individual income
- 06 Tax on non business profits
- 07 Tax on financial assets
- 08 CSG, FSV, CRDS
- 09 Flat-rate tax on precious metals
- 0a Tax on multiple wages
- 0b Solidarity levy
- 0c Others
- 1120 On capital gains of individuals
- 0d 1120 On capital gains of individuals
- 0e On capital gains
- 0f Levies on construction profits
- 0g 1200 Taxes on income, profits and capital gains of corporates
- 1210 On profits of corporates
- 0h 1210 On profits of corporates
- 0i Corporations' tax (excluding tax credits to reduce or remove the taxation)
- 0j 3% tax on dividends
- 0k Tax on financial assets
- 0l Precount on distributed profits (exceptional levy of 25% since 2005)
- 0m Exceptional levies on temporary work corporations
- 0n Social contribution on corporation profits
- 0o Annual flat-rate tax
- 0p Exceptionnal levies on insurances
- 0q Other taxes
- 0r 1220 On capital gains of corporates
- 0s 1300 Unallocable between 1100 and 1200
- 0t 2000 Social security contributions (SSC)
- 2100 Employees SSC
- 0u 2100 Employees SSC
- 0v Actual cotisations
- 0w 2110 On a payroll basis of employees SSC
- 0x 2120 On an income tax basis of employees SSC
- 2200 Employers SSC
- 0y 2200 Employers SSC
- 0z Actual cotisations
- 10 2210 On a payroll basis of employers SSC
- 11 2220 On an income tax basis of employers SSC
- 2300 Self-employed or non-employed SSC
- 12 2300 Self-employed or non-employed SSC
- 13 Actual cotisations
- 14 2310 On a payroll basis of self/non-employed SSC
- 15 2320 On an income tax basis of self/non-employed SSC
- 16 2400 Unallocable between 2100, 2200 and 2300 SSC
- 17 2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
- 18 2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
- 3000 Taxes on payroll and workforce
- 19 3000 Taxes on payroll and workforce
- 1a Tax on wages
- 1b Corporate social contributions
- 1c Apprenticeship tax
- 1d Tax benefitting the wage garantee scheme (AGS)
- 1e Tax on vocational training
- 1f Taxes benefitting the national housing fund (FNAL)
- 1g Tax benefitting the transports union
- 1h Payment benefitting the UNEDIC
- 1i Tax on re-employed pensioners income
- 1j Providence contribution
- 1k Others
- 1l Taxes benefitting the national solidarity fund for autonomy (CNSA)
- 1m Employers' contribution to the early retirement of asbestos workers regime (FCAATA)
- 1n Exceptional levy on high wages
- 1o 4000 Taxes on property
- 1p 4100 Recurrent taxes on immovable property
- 4110 Households recurrent taxes on immovable property
- 1q 4110 Households recurrent taxes on immovable property
- 1r Council tax
- 1s Tax on real-estate properties
- 1t Waste collection tax
- 1u Tax on non-developped land
- 1v Chamber of Agriculture tax
- 1w Street-cleaning tax
- 1x Other taxes
- 4120 Other than households recurrent taxes on immovable property
- 1y 4120 Other than households recurrent taxes on immovable property
- 1z Tax on real-estate properties
- 20 Tax on non-developped land
- 21 Chamber of Agriculture tax
- 22 Other taxes
- 23 4200 Recurrent taxes on net wealth
- 24 4210 Individual recurrent taxes on net wealth
- 25 4220 Corporate recurrent taxes on net wealth
- 26 4300 Estate, inheritance and gift taxes
- 4310 Estate and inheritance taxes
- 27 4310 Estate and inheritance taxes
- 28 Inheritance taxes
- 29 Various receipts and tax fines
- 4320 Gift taxes
- 2a 4320 Gift taxes
- 2b Donations
- 2c Various receipts and tax fines
- 2d Other taxes
- 4400 Taxes on financial and capital transactions
- 2e 4400 Taxes on financial and capital transactions
- 2f Debts, annuities, officies
- 2g Business assets
- 2h Tangible movable assets
- 2i Properties and real property rights
- 2j Conventions and civil transactions between corporations
- 2k Various receipts and tax fines
- 2l Judicial and extra-judicial documents
- 2m Land registration tax
- 2n Various stamps and fees
- 2o Taxes on stock exchange transactions
- 2p Tax on financial transactions
- 2q Additional registration taxes
- 2r Other taxes and receipts
- 2s 4500 Non-recurrent taxes on property
- 2t 4510 Non-recurrent taxes on net wealth
- 2u 4520 Non-recurrent taxes on property other than net wealth
- 2v 4600 Other recurrent taxes on property except 4100 and 4200
- 2w 5000 Taxes on goods and services
- 2x 5100 Taxes on production, sale, transfer, etc
- 2y 5110 General taxes on goods and services
- 5111 Value added taxes
- 2z 5111 Value added taxes
- 30 VAT (general budget)
- 31 VAT (BAPSA)
- 32 Other VAT
- 33 Sub-compensations of agricultural VAT
- 34 Value added taxes on subsidies
- 35 5112 Sales tax
- 5113 Other (than value added and sales tax)
- 36 5113 Other (than value added and sales tax)
- 37 Social solidarity contribution
- 38 Contributions on the value added of the corporations
- 39 Taxe sur les services numériques
- 3a Non-wastable tax credits against 1110: Transfer component
- 3b Non-wastable tax credits against 1210: Total value
- 3c Non-wastable tax credits against 1210: Tax expenditure component
- 3d Non-wastable tax credits against 1210: Transfer component
- 3e Custom duties collected for the EU
- 3f SRF Contributions collected for the EU
- 3g Non-wastable tax credits against 1110: Total value
- 3h Non-wastable tax credits against 1110: Tax expenditure component
- 3i 5120 Taxes on specific goods and services
- 5121 Excises
- 3j 5121 Excises
- 3k Domestic duty on energy products
- 3l Exceptional levies on oil product corporations
- 3m Taxes on wines, ciders and meads
- 3n Taxes on alcohol
- 3o Taxes on beer and mineral water
- 3p Other taxes and receipts
- 3q Taxes on tobaccos and matches
- 3r Fines and confiscations
- 3s Gold and silver warranty
- 3t ANDA taxes
- 3u Tax on health protection and meats market organisation
- 3v Tax on cereals
- 3w Fees on tobacco stores
- 3x Fees on potash salt
- 3y Tax on flour
- 3z Fees included in fuel price
- 40 National Book Fund tax
- 41 Tax on logging products
- 42 Mining fees
- 43 Tax on electricity and heating
- 44 Surtax on appetizers
- 45 Pharmaceutical taxes
- 46 Tax on beet, sugar and alcohol
- 47 Solidarity tax on oil seeds
- 48 Tax on food fats
- 49 National Literature Fund tax
- 4a Tax on water consumption
- 4b Tax on meat
- 4c Tax on pollution, distribution, collection and extraction of water
- 4d Sugar market fund tax
- 4e Exceptional contribution on pharmacies and laboratories
- 4f Local tax
- 4g Contribution of low voltage electric energy suppliers
- 4h ADEME tax
- 4i Dock dues
- 4j General tax on polluting activities
- 4k Tax on oil products
- 4l Other taxes
- 4m French petrol institute (IFP) tax
- 4n 5122 Profits of fiscal monopolies
- 5123 Customs and import duties
- 4o 5123 Customs and import duties
- 4p Import duties (State)
- 4q Import duties (UE)
- 4r Dock dues
- 4s Other taxes
- 4t Custom duties collected for the EU
- 5124 Taxes on exports
- 4u 5124 Taxes on exports
- 4v Agricultural levies (State part)
- 4w Agricultural levies (EU part)
- 4x 5125 Taxes on investment goods
- 5126 Taxes on specific services
- 4y 5126 Taxes on specific services
- 4z Levies on horse-race bets
- 50 Levies on gambling casinos
- 51 Levies on the French national lottery
- 52 Exceptionnal levies on banks and lending institutions
- 53 Tax on insurance policies
- 54 Tax on leases
- 55 Taxes on funerals
- 56 Stamp taxes for transportation contracts
- 57 Tax on expertise and technical checks
- 58 ANAEM tax
- 59 Tax on the use of inland waterways
- 5a Other various taxes
- 5b Taxes on entertainment
- 5c Insurances contributions to the guarantee funds
- 5d Tax on automobile insurance
- 5e Additional contribution on insurance contracts to the FNGCA
- 5f National fund for housing improvement, 5% levy
- 5g Movie-making corporations contributions to the CNC
- 5h Agricultural insurances fund tax on food
- 5i National Sports Fund tax
- 5j Annuities and pensions upgrading fund tax
- 5k Annual tax on outstanding loans
- 5l Tax on advertisement
- 5m Levies on mortgage recording officers wages
- 5n Tax on safety and security
- 5o Tax on systemic risk
- 5p CMU tax on mutual insurances
- 5q Major natural disasters prevention fund (FPRNM) tax
- 5r SRF Contributions collected for the EU
- 5s Other taxes
- 5t 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
- 5128 Other taxes not included within 5121 to 5127 inclusive
- 5u 5128 Other taxes not included within 5121 to 5127 inclusive
- 5v Co-responsibility tax on milk
- 5w Co-responsibility tax on cereals
- 5x European Coal and Steel Community levy
- 5y Collector of customs
- 5z Various taxes (local government)
- 60 Contributions on sugar
- 61 Sugar market fund tax
- 62 Other taxes
- 63 5130 Unallocable between 5110 and 5120
- 64 5200 Taxes on use of goods and perform activities
- 65 5210 Recurrent taxes on use of goods and perform activities
- 5211 Recurrent taxes paid by households: motor vehicles
- 66 5211 Recurrent taxes paid by households: motor vehicles
- 67 Tax differential (central and local government)
- 5212 Recurrent taxes paid by others: motor vehicles
- 68 5212 Recurrent taxes paid by others: motor vehicles
- 69 Tax on corporation vehicles
- 6a Tax on vehicles (central and local government)
- 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
- 6b 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
- 6c Special tax on use of roads
- 6d Weighing tax
- 6e Various taxes (local government)
- 6f Tax on video recorders
- 6g Fee on nuclear power plants monitoring
- 6h Tax on use of slaughterhouses
- 6i Corporation contributions on medicines preparation
- 6j Tax on electric pylons
- 6k Beverage licences
- 6l Gallicisation and navigation annual right (DAFN)
- 6m Fees on radio frequencies use
- 6n Contribution to public broadcasting
- 6o Other taxes
- 5220 Non-recurrent taxes on use of goods and perform activities
- 6p 5220 Non-recurrent taxes on use of goods and perform activities
- 6q Entry into service receipt
- 6r Carbon emission allowances
- 6s Tax on exceeding the density legal ceiling
- 6t Other taxes
- 6u Beverage taxes and licences
- 6v Fee for the right to build
- 6w Building permit tax
- 6x Car registration tax
- 6y Additional tax on car registration
- 6z 5300 Unallocable between 5100 and 5200
- 70 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
- 6100 Paid solely by business
- 71 6100 Paid solely by business
- 72 National Institute of intellectual property (INPI) tax on services
- 73 Tax on general charges
- 74 Tax on the use of fixed assets
- 75 Tax on union benefits (local government)
- 76 Various taxes (central government)
- 77 Annual tax on outstanding loans
- 78 Exceptionnal levies on insurance corporations
- 79 Fees of the chambers of commerce and industry
- 7a Industrial corporation tax to the FNE
- 7b (ANDA) and (ADAR) tax
- 7c Property contributions of the corporations
- 7d Flat-rate tax on network corporations
- 7e Exit tax on insurance
- 7f Fees of the chambers of commerce and industry
- 7g Employers' contribution on stock options
- 7h Tax on railway companies profit
- 7i Other taxes
- 6200 Other taxes not solely paid by business
- 7j 6200 Other taxes not solely paid by business
- 7k Other taxes
- 7l Sectors accounts differential
- 7m Total tax revenue on cash basis
- 7n Total tax revenue on accrual basis
- 7o Additional taxes included in National Accounts
- Taxes excluded from National Accounts
- 7p Taxes excluded from National Accounts
- 7q Waste collection tax
- 7r Tax on electric pylons
- 7s Street-cleaning tax
- 7t Difference in treatment of tax credits
- 7u Capital transfer for uncollected revenue
- 7v Voluntary social security contributions
- 7w Miscellaneous differences
- 7x National Accounts: Taxes and actual social contributions
- 7y Imputed social contributions
- 7z National Accounts: Taxes and all social contributions
- 80 Non-wastable tax credits against 3000
- 81 Non-wastable tax credits against 3000: Transfer component
- 82 Non-wastable tax credits against 3000: Tax expenditure component
- 83 Total Supranational revenues
- Government
- 0 Supranational
- 1 Federal or Central government
- 2 Local government
- 3 Social Security Funds
- 4 Total
Explanatory Notes 
Variables