France - Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in France was 28.23 as of 2019. Its highest value over the past 47 years was 28.23 in 2019, while its lowest value was 16.15 in 1995.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 16.69
1973 16.44
1974 19.30
1975 16.63
1976 18.00
1977 18.48
1978 17.39
1979 16.94
1980 17.53
1981 17.80
1982 17.74
1983 17.68
1984 17.57
1985 16.87
1986 17.54
1987 17.76
1988 17.07
1989 17.18
1990 17.12
1991 17.79
1992 16.86
1993 17.07
1994 17.44
1995 16.15
1996 16.88
1997 18.22
1998 23.29
1999 24.24
2000 25.30
2001 25.78
2002 24.27
2003 23.78
2004 24.12
2005 24.37
2006 25.26
2007 25.20
2008 25.83
2009 23.06
2010 23.25
2011 24.43
2012 25.49
2013 25.86
2014 25.44
2015 25.49
2016 25.28
2017 25.68
2018 27.47
2019 28.23

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Aggregation method: Median

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance