France has 40.7 million tax households. A little less than half, 18.2 million of them, pay income tax, a logical consequence of the progressive scale, the difference in VAT for example, paid by the entire population.
What is the average income tax in France? 2eurosif you divide the 82.1 million euros collected in 2023 on 2022 revenues by the General Directorate of Public Finances (DGFiP) by the number of tax households, 40.7 million.
But this average is not really representative. On the other hand, the 22.5 million households not liable for tax received on average 861 euros per household, through tax credits, according to statistics that the DGFiP revealed this Tuesday, April 16.
THE 18.2 million taxable households they have to pay a average amount of 4663 euros last year, a tax, let’s remember, paid in part at source during 2022 on your salaries, pensions or other income, with a balance to supplement the euro near the fall of 2023.
It is difficult in these conditions to gauge your tax level compared to the national average. On the other hand, the DGFiP details the tax rate and the amount of income tax for each decile of the population.
What is a dicile? The 40.7 million tax households are separated into 10 groups of 4 million households. Result: The 10% of wealthiest tax households [donc les 4millions de foyers qui gagnent le plus, NDLR] must pay on average a tax amount of 15,310 euros in 2022.
| Distribution of households according to income deciles * | Average income per tax share | Tax on average income ** | Average tax rate |
| The poorest 10% | Insignificant amount | – 32 thanks to tax credits | Insignificant rate |
| from 1st to 2nd decile | 4,735 | -65 | -1% |
| from 2nd to 3rd decile | 8,668 | -101 | -1% |
| from 3rd to 4th decile | 11,497 | -123 | -1% |
| from 4th to 5th decile | 14,045 | -91 | 0% |
| from 5th to 6th decile (Households that earn just over half the population) | 16,509 | 173 | 1% |
| from 6th to 7th decile | 19,166 | 683 | 2% |
| from 7th to 8th decile | 22,609 | 1411 | 4% |
| from 8th to 9th decile | 28,352 | 2969 | 7% |
| The richest 10% | 59,731 | 15318 | 15% |
| All tax households | 40.7 million | – | 2% |
* RFR decile per tax share.
**Tax after credits and tax reductions
Source: DGFiP. Data on 2023 tax relating to 2022 income.
An average tax rate of 15% for the richest 10%
For these 4 million wealthiest households, the richest 10%, the average tax rate is 15%. No more than 15%? No, because this is an average tax rate, not to be confused with your marginal tax rate.
The income tax scale certainly climbs up to 45%, but the totality of your resources is not taxed at 45%, only the excess of your income which exceeds 177,106 euros per tax share, therefore a little more of 20,000 euros tax 45% if you are single with 200,000 euros of net taxable income, for example.
| Income bracket by tax share | Rate applicable for the tranche |
|---|---|
| Up to 11294 | 0% |
| From 11295 28797 | 11% |
| From 28798 82341 | 30% |
| From 82342 177106 | 41% |
| More than 177106 | 45% |
Barme included in the finance law for 2024.
Taxes 2024: which brackets of the scale apply to your income?