{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"fr-income-tax-rate","url":"https://apiardata.com/statistics/fr-income-tax-rate","html_url":"https://apiardata.com/statistics/fr-income-tax-rate/","title":"France Income Tax and Social Contributions (2025)","description":"France's Income Tax and Social Contributions: 28 % of gross earnings (tax + employee contributions) in 2025, +0.1pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","France","2025"],"publisher":"OECD","frequency":"Annual","geography":"France","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"France Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"France"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"France (2025)","value":"28","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"up","value":"+0.1pp YoY"}},{"label":"YoY Change","value":"+0.1pp","unit":"percentage points"},{"label":"Trend","value":"up","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"France Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":29.15771},{"period":"2001","value":28.84194},{"period":"2002","value":28.437236},{"period":"2003","value":28.54424},{"period":"2004","value":28.628794},{"period":"2005","value":28.869892},{"period":"2006","value":27.713788},{"period":"2007","value":27.761085},{"period":"2008","value":27.784969},{"period":"2009","value":27.845117},{"period":"2010","value":27.847699},{"period":"2011","value":27.931896},{"period":"2012","value":28.121859},{"period":"2013","value":28.257742},{"period":"2014","value":28.619674},{"period":"2015","value":29.009213},{"period":"2016","value":29.027866},{"period":"2017","value":28.985383},{"period":"2018","value":28.419659},{"period":"2019","value":28.008018},{"period":"2020","value":27.069897},{"period":"2021","value":27.628884},{"period":"2022","value":27.767848},{"period":"2023","value":27.58381},{"period":"2024","value":27.899456},{"period":"2025","value":27.979399}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"28.0","yoyChange":"+0.1pp"},{"year":"2024","value":"27.9","yoyChange":"+0.3pp"},{"year":"2023","value":"27.6","yoyChange":"-0.2pp"},{"year":"2022","value":"27.8","yoyChange":"+0.2pp"},{"year":"2021","value":"27.6","yoyChange":"+0.5pp"},{"year":"2020","value":"27.1","yoyChange":"-0.9pp"},{"year":"2019","value":"28.0","yoyChange":"-0.4pp"},{"year":"2018","value":"28.4","yoyChange":"-0.6pp"},{"year":"2017","value":"29.0","yoyChange":"unchanged"},{"year":"2016","value":"29.0","yoyChange":"unchanged"},{"year":"2015","value":"29.0","yoyChange":"+0.4pp"},{"year":"2014","value":"28.6","yoyChange":"+0.3pp"},{"year":"2013","value":"28.3","yoyChange":"+0.2pp"},{"year":"2012","value":"28.1","yoyChange":"+0.2pp"},{"year":"2011","value":"27.9","yoyChange":"+0.1pp"},{"year":"2010","value":"27.8","yoyChange":"unchanged"},{"year":"2009","value":"27.8","yoyChange":"unchanged"},{"year":"2008","value":"27.8","yoyChange":"unchanged"},{"year":"2007","value":"27.8","yoyChange":"+0.1pp"},{"year":"2006","value":"27.7","yoyChange":"-1.2pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"This page tracks the combined personal income tax and employee social security contribution rate in France for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 29.2 % of gross earnings (tax + employee contributions) in 2000 and reached its lowest recorded value of 27.1 in 2020. The latest reading of 28 in 2025 represents a change of +0.1pp."}]}