Personal income tax (PIT) - top statutory and marginal tax rate — Top in France
France: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 12.94 Factor of average annual wage in 2025. ◆ Volatile
Personal income tax (PIT) - top statutory and marginal tax rate — Top in France, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
France recorded 12.94 Factor of average annual wage for personal income tax (pit) - top statutory and marginal tax rate — top in 2025.
That represents a change of down 1.3% on the previous year and down 12.4% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in France peaked at 15.78 Factor of average annual wage in 2011 and was at its lowest, 0.5171 Factor of average annual wage, in 2013.
France ranks 5th of 29 countries on this measure, in the top quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in France, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 2.81 Factor of average annual wage | — |
| 2001 | 2.78 Factor of average annual wage | -1.3% |
| 2002 | 2.76 Factor of average annual wage | -0.5% |
| 2003 | 2.76 Factor of average annual wage | -0.2% |
| 2004 | 2.75 Factor of average annual wage | -0.2% |
| 2005 | 2.74 Factor of average annual wage | -0.4% |
| 2006 | 2.87 Factor of average annual wage | +4.7% |
| 2007 | 2.81 Factor of average annual wage | -2.0% |
| 2008 | 2.79 Factor of average annual wage | -0.7% |
| 2009 | 2.76 Factor of average annual wage | -1.2% |
| 2010 | 2.75 Factor of average annual wage | -0.1% |
| 2011 | 15.78 Factor of average annual wage | +472.8% |
| 2012 | 15.45 Factor of average annual wage | -2.1% |
| 2013 | 0.5171 Factor of average annual wage | -96.7% |
| 2014 | 15.05 Factor of average annual wage | +2811.5% |
| 2015 | 14.78 Factor of average annual wage | -1.8% |
| 2016 | 14.83 Factor of average annual wage | +0.4% |
| 2017 | 14.78 Factor of average annual wage | -0.3% |
| 2018 | 14.64 Factor of average annual wage | -1.0% |
| 2019 | 15.01 Factor of average annual wage | +2.6% |
| 2020 | 15.6 Factor of average annual wage | +3.9% |
| 2021 | 14.85 Factor of average annual wage | -4.8% |
| 2022 | 14.06 Factor of average annual wage | -5.3% |
| 2023 | 13.57 Factor of average annual wage | -3.5% |
| 2024 | 13.11 Factor of average annual wage | -3.4% |
| 2025 | 12.94 Factor of average annual wage | -1.3% |
France compared with similar countries
- France's 12.94 Factor of average annual wage is above the median for high income countries, which is 2.87 Factor of average annual wage, 4.5× the median. (27 countries reporting)
- France's 12.94 Factor of average annual wage is above the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 5.8× the median. (19 countries reporting)
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in France changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2014 | +2811.5% | 0.5171 Factor of average annual wage | 15.05 Factor of average annual wage |
| 2011 | +472.8% | 2.75 Factor of average annual wage | 15.78 Factor of average annual wage |
| 2013 | -96.7% | 15.45 Factor of average annual wage | 0.5171 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 2.78 Factor of average annual wage | 2.74 Factor of average annual wage | 2.87 Factor of average annual wage | 10 |
| 2010s | 12.36 Factor of average annual wage | 0.5171 Factor of average annual wage | 15.78 Factor of average annual wage | 10 |
| 2020s | 14.02 Factor of average annual wage | 12.94 Factor of average annual wage | 15.6 Factor of average annual wage | 6 |
Countries ranked near France
- 2 Lithuania 4.44 Factor of average annual wage compare
- 2 Mexico 20.57 Factor of average annual wage compare
- 3 Chile 18.58 Factor of average annual wage compare
- 3 Slovenia 3.59 Factor of average annual wage compare
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 Netherlands 1.17 Factor of average annual wage compare
- 6 Estonia 0.3115 Factor of average annual wage compare
- 6 Portugal 11.58 Factor of average annual wage compare
- 7 Latvia 0 Factor of average annual wage compare
- 7 Spain 9.36 Factor of average annual wage compare
- 8 United States of America 8.73 Factor of average annual wage compare
More economy & growth data for France
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.34 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 80.27 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0238 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,168 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 73.03 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 40.29 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0217 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,063 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 51.39 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) - top statutory and marginal tax rate — top in France?
- Personal income tax (pit) - top statutory and marginal tax rate — top in France was 12.94 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in France?
- The highest recorded value was 15.78 Factor of average annual wage in 2011.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in France?
- The lowest recorded value was 0.5171 Factor of average annual wage in 2013.
- How does France rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- France ranks 5th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in France?
- Over the last ten years it is down 12.4%. The long-run trend across the full record is volatile.
- 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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household