Personal income tax (PIT) and social security contributions (SSC) in France

France: Personal income tax (PIT) and social security contributions (SSC) was 47.18 Percentage of labour costs in 2025. ▼ Falling

Latest (2025)
47.18 Percentage of labour costs
Change on year
up 0.1%
World rank
3rd
of 29 countries
All-time high
50.51 Percentage of labour costs
in 2005
All-time low
46.48 Percentage of labour costs
in 2020
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in France, 2000–2025

02040602000201220252000: 50.4 Percentage of labour costs2001: 50.1 Percentage of labour costs2002: 49.9 Percentage of labour costs2003: 50.1 Percentage of labour costs2004: 50.3 Percentage of labour costs2005: 50.5 Percentage of labour costs2006: 49.7 Percentage of labour costs2007: 49.7 Percentage of labour costs2008: 49.8 Percentage of labour costs2009: 49.8 Percentage of labour costs2010: 49.9 Percentage of labour costs2011: 50 Percentage of labour costs2012: 50.1 Percentage of labour costs2013: 48.8 Percentage of labour costs2014: 48.4 Percentage of labour costs2015: 48.5 Percentage of labour costs2016: 48 Percentage of labour costs2017: 47.4 Percentage of labour costs2018: 47.4 Percentage of labour costs2019: 47.2 Percentage of labour costs2020: 46.5 Percentage of labour costs2021: 46.9 Percentage of labour costs2022: 47.1 Percentage of labour costs2023: 46.9 Percentage of labour costs2024: 47.1 Percentage of labour costs2025: 47.2 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

France recorded 47.18 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025.

Compared with earlier readings it is up 0.1% on the previous year and down 2.7% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in France peaked at 50.51 Percentage of labour costs in 2005 and was at its lowest, 46.48 Percentage of labour costs, in 2020.

That places France 3rd out of 29 countries with data for 2025, putting it in the top 10%.

The long-run direction has been consistently falling across the 26 years of available data.

Personal income tax (PIT) and social security contributions (SSC) in France, year by year

Annual values for Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge in France, 2000 to 2025.
Year Percentage of labour costs Change
2000 50.43 Percentage of labour costs
2001 50.07 Percentage of labour costs -0.7%
2002 49.86 Percentage of labour costs -0.4%
2003 50.11 Percentage of labour costs +0.5%
2004 50.3 Percentage of labour costs +0.4%
2005 50.51 Percentage of labour costs +0.4%
2006 49.75 Percentage of labour costs -1.5%
2007 49.75 Percentage of labour costs +0.0%
2008 49.76 Percentage of labour costs +0.0%
2009 49.84 Percentage of labour costs +0.1%
2010 49.9 Percentage of labour costs +0.1%
2011 49.96 Percentage of labour costs +0.1%
2012 50.09 Percentage of labour costs +0.3%
2013 48.81 Percentage of labour costs -2.6%
2014 48.39 Percentage of labour costs -0.9%
2015 48.51 Percentage of labour costs +0.3%
2016 48.02 Percentage of labour costs -1.0%
2017 47.44 Percentage of labour costs -1.2%
2018 47.41 Percentage of labour costs -0.1%
2019 47.17 Percentage of labour costs -0.5%
2020 46.48 Percentage of labour costs -1.5%
2021 46.9 Percentage of labour costs +0.9%
2022 47.08 Percentage of labour costs +0.4%
2023 46.87 Percentage of labour costs -0.5%
2024 47.12 Percentage of labour costs +0.5%
2025 47.18 Percentage of labour costs +0.1%

Averages by decade

DecadeAverage LowestHighest Years
2000s 50.04 Percentage of labour costs 49.75 Percentage of labour costs 50.51 Percentage of labour costs 10
2010s 48.57 Percentage of labour costs 47.17 Percentage of labour costs 50.09 Percentage of labour costs 10
2020s 46.94 Percentage of labour costs 46.48 Percentage of labour costs 47.18 Percentage of labour costs 6

Countries ranked near France

  1. 1 Belgium 52.48 Percentage of labour costs compare
  2. 1 Slovenia 45.3 Percentage of labour costs compare
  3. 2 Estonia 42.64 Percentage of labour costs compare
  4. 2 Germany 49.26 Percentage of labour costs compare
  5. 3 Türkiye 40.33 Percentage of labour costs compare
  6. 4 Austria 47.09 Percentage of labour costs compare
  7. 4 Latvia 40.14 Percentage of labour costs compare
  8. 5 Italy 45.76 Percentage of labour costs compare
  9. 5 Lithuania 39.79 Percentage of labour costs compare
  10. 6 Finland 42.48 Percentage of labour costs compare
  11. 6 Netherlands 35.94 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for France

All data for France →

Frequently asked questions

What is personal income tax (pit) and social security contributions (ssc) in France?
Personal income tax (pit) and social security contributions (ssc) in France was 47.18 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) and social security contributions (ssc) recorded in France?
The highest recorded value was 50.51 Percentage of labour costs in 2005.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in France?
The lowest recorded value was 46.48 Percentage of labour costs in 2020.
How does France rank for personal income tax (pit) and social security contributions (ssc)?
France ranks 3rd out of 29 countries with data for 2025.
Is personal income tax (pit) and social security contributions (ssc) rising or falling in France?
Over the last ten years it is down 2.7%. The long-run trend across the full record is falling.
Where does this France data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in France. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 10 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-average-rates-on-gross-wage/france/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

The average personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household