France

(Rates 01/01/2000)

• Income tax: Progressive tax rate from 0 % to 54 %

            taxable income                                                marginal tax rate  

                         0 -   26,230 FF                                            0 %

               26,230 -   51,600 FF                                          10.50 %

               51,600 -   90,820 FF                                          24 %

               90,820 - 147,050 FF                                          33 %

             147,050 - 239,270 FF                                          43 %

             239,270 - 295,070  FF                                         48 %

                    above 295,070 FF                                         54 %

              On this calculated tax a crisis tax of 3 % will apply

• Corporate income tax: 37.77 %

         Reduced: 21.53 % on long term capital gains

• Trade tax: none 

• Value added tax:  2.1/5.5 % (reduced), 19.6 % (general)

Social Security contributions:

For employee:

General social security contribution (CSG) of  7.5 % on most of income, additional:

pension insurance: 3 % up to FF 14,700/month, FF 14,700-58,800 7.5 %,

FF 58,800 -117,600 20 %

old age insurance: 6.55 %

health insurance: 0.75 %

unemployment insurance:3.01 % up to FF 14,700,   FF 14,700-58,800 3.6 %

others: 0.22 %

For employer:

pension insurance: 4.5 % up to FF 14,700/month, FF 14,700-58,800 12.5 %,

FF 58,800 -117,600 20 %

old age insurance: 8.2 % up to FF 14,700/month, 1.6 % on whole salary

health insurance: 12.8 %

unemployment insurance: 5.13 % up to FF 14,700,   FF 14,700-58,800 5.26 %

others: 7.47 %