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What we pay: the structure of compulsory levies

01Consolidated view

What we pay: the structure of compulsory levies

Social contributions, VAT, personal income tax, corporate tax, other taxes. Total compulsory levies of general government, single Eurostat source.

General government (APU) — Eurostat

Total compulsory levies

43.4 % of GDP

France · 2024· ≈ 1,268 € bn

02Breakdown

Who pays what

Six categories, with no double counting, ranked by weight. Less the amounts assessed but never collected, they make the total.

Compulsory levies by category% GDP · 2024
Social contributions
Paid by employers, employees and the self-employed: social security, unemployment insurance, supplementary pensions.
14.7 %
431 € bn
Personal income tax (incl. CSG)
Includes CSG, classified as a tax by Eurostat (not a contribution).
9.4 %
275 € bn
Other production taxes (ex-VAT)
Energy excise, business property tax, payroll-specific taxes.
8.5 %
248 € bn
Value-added tax (VAT)
Consumption tax paid at point of sale.
7.1 %
206 € bn
Corporate income tax
Tax on corporate profits.
2.9 %
84 € bn
Other direct and capital taxes
Inheritance and gift taxes, other taxes on income and wealth.
1.0 %
29 € bn
Source: Eurostat — gov_10a_taxag · 2024·Data ↗·Method →

Less 0.2% of GDP (€5 bn) of taxes and contributions assessed but never collected: total 43.4% of GDP, €1,268 bn.

Total compulsory levies, as defined by Eurostat: taxes on production, on income and wealth, on capital, and social contributions actually paid by employers and households, less amounts due but never collected. So-called “imputed” contributions (the counterpart of the pensions the State pays its own civil servants) are left out: nothing is levied.

032010–2024 evolution

How the structure has shifted

4 main families: social contributions actually paid, taxes on production, on income and wealth, on capital. As % of GDP.

Source: Eurostat — gov_10a_taxag · 2010–2024·Data ↗·Method →
04European comparison

Where France stands

Total compulsory levies as % of GDP, 2024, sorted descending.

Total compulsory levies% GDP · 2024
Italy
FR43.4%
Country42.2%
Gap+1.2
Germany
FR43.4%
Country39.6%
Gap+3.8
EU-27 average
FR43.4%
Country39.3%
Gap+4.1
Netherlands
FR43.4%
Country38.6%
Gap+4.8
Spain
FR43.4%
Country36.7%
Gap+6.7
Source: Eurostat — gov_10a_taxag · 2024·Data ↗·Method →