Tax and financial management of the State and the local public sector — Public finance management · Budget

Personal taxation and local direct taxation, support functions, taxation of small and medium-sized businesses…: the largest of the 3 parts of “Public finance management”.

8.2bn€

voted for 2026 in the State budget (budget act)

2% of the State budget voted for 2026

Year by year

Spent in 20248.0bn€

Spent in 20258.0bn€

Voted for 20268.2bn€

What it pays for, planned in the draft budget for 2025

Personal taxation and local direct taxation25%2.1bn€

Support functions23%1.9bn€

Taxation of small and medium-sized businesses20%1.7bn€

Financial management of the local public sector excluding taxation16%1.3bn€

Financial management of the State excluding taxation11%914M€

Taxation of large companies2%138M€

Pension management1%95M€

Management of deposited funds< 1%61M€

Drafting of tax legislation< 1%22M€

Source: 2024 actual spending (budget outturn act) ↗, 2025 actual spending (budget outturn act) ↗, 2026 budget act as passed ↗, State budget bill for 2025 (data.economie.gouv.fr) ↗.