France
(Rates 01/01/2000)
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
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 %