What does the France tax wedge measure?

The tax wedge in France measures the difference between the total labour costs paid by an employer and the corresponding net take-home pay received by the employee.

Which household types are covered in the French taxing wages data?

The OECD dataset covers eight household types in France, including single individuals at various wage levels, single parents, and one- or two-earner married couples with or without children.

What tax rates are included in this French dataset?

It includes the average and marginal tax wedge, net personal average tax rate, average income tax rate, and both employee and employer social security contribution rates.

How far back does the France OECD tax wedge data go?

The annual indicators for the French tax wedge and net income by household type are available from the year 2000 onward.

France tax wedge on labour by household

Name: France tax wedge on labour by household
Creator: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)
License: https://creativecommons.org/licenses/by/4.0/

France tax wedge on labour and net income by household type are published annually by the OECD.

Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)Last updated: Sep 15, 2026, 16:02Curated by Bui Thanh PhucAbout this data ↓

Indicator	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006	2005	2004	2003	2002	2001	2000
Average tax wedge8
Single, no child, 67% of average wage	41.17	41.19	40.56	40.94	40.77	39.49	41.94	42.34	42.31	42.88	43.63	45.04	45.47	46.91	47.02	46.82	46.64	46.6	46.45	46.29	46.51	46.4	44.68	44.13	44.13	43.92
Single, no child, 100% of average wage	47.18	47.12	46.87	47.08	46.9	46.48	47.17	47.41	47.44	48.02	48.51	48.39	48.81	50.1	49.96	49.9	49.84	49.76	49.75	49.75	50.51	50.3	50.11	49.86	50.07	50.43
Single, no child, 167% of average wage	54.12	54.08	53.35	53.96	53.96	53.16	54.11	53.98	54.37	54.37	54.33	54.3	54.07	53.98	53.79	53.62	53.56	53.45	53.4	53.31	53.29	52.68	52.1	51.96	52.6	52.49
Single parent, two children, 67% of average wage	17.56	17.36	17.03	20.84	19.69	16.13	20.24	23.86	23.63	24.33	36.02	36.6	37.1	38.77	38.94	38.78	38.49	38.64	38.31	38.09	37.99	37.9	35.97	35.24	34.95	34.53
One-earner married couple, two children, 100% of average wage	39.06	39.09	39.06	39.23	38.98	37.51	38.58	39.3	39.39	39.99	40.5	40.53	41.11	43.06	42.96	42.86	42.72	42.51	42.49	42.4	42.19	41.76	41.63	41.18	41.03	41.27
Two-earner married couple, two children, 100% and 67% of average wage	40.98	40.98	40.63	40.9	40.68	39.93	41.64	41.9	41.83	42.47	43.19	43.58	44.06	45.5	45.43	45.25	45.11	45.08	44.93	44.73	44.7	44.51	43.74	43.28	43.16	43.26
Two-earner married couple, two children, 100% and 100% of average wage	44.3	44.24	43.96	44.18	43.96	43.41	44.22	44.45	44.44	45.06	45.58	45.45	45.96	47.34	47.18	47.07	46.98	46.93	46.84	46.82	46.83	46.61	46.39	46.06	46.15	46.5
Two-earner married couple, no child, 100% and 67% of average wage	44.37	44.38	44.13	44.37	44.21	43.74	45.42	45.8	45.87	46.4	46.74	47.01	47.48	48.84	48.8	48.69	48.58	48.52	48.46	48.39	48.61	48.45	47.72	47.35	47.49	47.67
Marginal tax wedge of the principal earner8
Single, no child, 67% of average wage	64.59	64.59	64.57	64.58	64.62	64.64	69.36	65.05	65.19	65.33	67.2	62.62	62.88	63.61	63.55	63.55	63.52	63.5	63.5	63.54	63.44	62.91	63.69	63.62	64	64.37
Single, no child, 100% of average wage	58.18	58.18	58.17	57.67	58.17	58.16	58.16	58.43	58.54	58.95	59.29	59.34	59.75	60.79	51.41	51.37	52.52	51.28	51.28	51.34	55.8	56.68	56.56	56.59	54.68	57.8
Single, no child, 167% of average wage	59.97	59.97	59.45	59.96	59.96	59.45	59.95	59.51	59.9	59.87	59.85	59.93	59.81	59.79	59.74	59.71	59.66	59.63	59.63	59.68	59.6	58.53	57.44	57.62	59.06	58.5
Single parent, two children, 67% of average wage	75.01	74.54	74.52	74.53	74.56	74.57	73.88	73.4	73.51	73.61	57.48	57.01	57.31	58.15	58.08	58.08	58.04	58.02	58.02	58.06	57.36	56.74	57.65	57.35	57.33	57.47
One-earner married couple, two children, 100% of average wage	41.94	41.94	41.92	41.24	41.92	64.45	64.45	42.29	42.42	43	43.47	43.54	44.11	49.74	48.42	48.37	49.6	45.41	48.28	51.3	48.28	48.25	44.98	44.55	44.44	49.82
Two-earner married couple, two children, 100% and 67% of average wage	50.59	50.59	50.57	49.99	50.57	50.56	60.26	59.95	59.51	60.26	56.39	50.91	51.41	52.66	51.41	51.37	52.52	51.28	51.28	51.34	51.99	52.95	52.82	52.7	50.3	53.69
Two-earner married couple, two children, 100% and 100% of average wage	58.18	58.18	58.17	57.67	58.17	58.16	58.16	58.43	58.54	58.95	59.29	50.91	51.41	52.66	51.41	51.37	52.52	51.28	51.28	51.34	51.99	52.95	52.82	52.7	50.3	53.69
Two-earner married couple, no child, 100% and 67% of average wage	47.9	47.9	47.88	47.26	47.88	47.87	49.5	49.82	49.94	50.44	50.85	50.91	51.41	52.66	51.41	51.37	52.52	51.28	51.28	51.34	51.99	52.95	52.82	52.7	50.3	53.69
Net personal average tax rate8
Single, no child, 67% of average wage	23.7	23.65	23.47	23.53	23.49	23.16	24.15	24.56	25.2	25.22	25.96	26.67	26.39	26.29	26.08	25.95	25.94	25.87	25.83	25.75	25.89	25.66	25.59	25.39	25.64	25.93
Single, no child, 100% of average wage	27.98	27.9	27.58	27.77	27.63	27.07	28.01	28.42	28.99	29.03	29.01	28.62	28.26	28.12	27.93	27.85	27.85	27.78	27.76	27.71	28.87	28.63	28.54	28.44	28.84	29.16
Single, no child, 167% of average wage	33.76	33.72	33.52	33.56	33.56	33.25	33.79	33.93	34.5	34.5	34.46	34.2	33.93	33.85	33.58	33.36	33.35	33.22	33.16	32.99	33.01	32.47	32.09	32.14	32.65	33.08
Single parent, two children, 67% of average wage	-6.93	-7.28	-6.83	-2.5	-3.74	-6.5	-4.2	0.38	0.97	0.94	15.96	15.41	15.1	14.99	14.81	14.75	14.64	14.82	14.54	14.41	14.09	13.88	13.87	13.51	13.41	13.51
One-earner married couple, two children, 100% of average wage	16.91	16.95	16.95	17.05	16.84	14.84	16.3	17.38	18.11	18.06	17.97	17.75	17.46	17.98	17.85	17.71	17.62	17.36	17.33	17.14	16.91	16.38	16.4	16.05	15.95	16.06
Two-earner married couple, two children, 100% and 67% of average wage	21.11	21.08	20.88	20.99	20.85	20.39	21.78	22.15	22.68	22.75	23.16	23.07	22.75	22.64	22.38	22.21	22.16	22.14	21.99	21.74	21.67	21.41	21.4	21.13	21.14	21.38
Two-earner married couple, two children, 100% and 100% of average wage	24.05	23.98	23.62	23.81	23.62	22.89	23.99	24.38	24.93	24.98	24.98	24.56	24.26	24.15	23.92	23.77	23.73	23.71	23.59	23.5	23.58	23.34	23.22	23.01	23.26	23.55
Two-earner married couple, no child, 100% and 67% of average wage	25.63	25.62	25.55	25.63	25.56	25.43	26.86	27.38	28.05	28.03	27.96	27.75	27.47	27.38	27.19	27.09	27.08	27.02	26.99	26.92	27.2	27	26.95	26.79	27.14	27.48
Average income tax rate8
Single, no child, 67% of average wage	12.39	12.35	12.16	12.22	12.18	11.85	12.84	12.65	10.85	10.92	11.76	12.62	12.59	12.57	12.38	12.25	12.24	12.17	12.13	12.01	12.29	12.06	11.99	12.14	12.34	12.52
Single, no child, 100% of average wage	16.67	16.59	16.27	16.34	16.32	15.76	16.7	16.51	14.64	14.73	14.81	14.57	14.46	14.4	14.24	14.15	14.15	14.1	14.07	13.99	15.29	15.03	14.94	15.19	15.55	15.75
Single, no child, 167% of average wage	22.78	22.73	22.54	22.61	22.56	22.22	22.79	22.71	20.84	20.9	20.96	20.83	20.78	20.75	20.5	20.29	20.27	20.16	20.09	19.88	20	19.84	19.85	20.27	21.04	21.24
Single parent, two children, 67% of average wage	9.53	9.53	9.53	9.53	9.53	9.53	9.53	9.53	7.86	7.86	7.86	7.57	7.57	7.56	7.46	7.45	7.45	7.44	7.43	7.25	7.25	7.09	7.26	7.26	7.08	7.09
One-earner married couple, two children, 100% of average wage	9.53	9.53	9.53	9.53	9.53	9.53	9.53	9.53	7.86	7.86	7.86	7.86	7.86	8.48	8.41	8.3	8.27	7.91	8.06	7.82	7.85	7.34	7.49	7.49	7.33	7.34
Two-earner married couple, two children, 100% and 67% of average wage	12.15	12.1	11.91	11.95	11.93	11.59	12.89	12.67	10.78	10.9	11.4	11.51	11.47	11.44	11.23	11.08	11.07	10.98	10.93	10.65	10.79	10.54	10.6	10.69	10.64	10.77
Two-earner married couple, two children, 100% and 100% of average wage	14.7	14.61	14.26	14.34	14.31	13.68	14.69	14.5	12.63	12.73	12.82	12.59	12.56	12.54	12.35	12.22	12.21	12.14	12.1	11.98	12.26	12.02	11.96	12.1	12.3	12.48
Two-earner married couple, no child, 100% and 67% of average wage	14.32	14.31	14.24	14.25	14.25	14.12	15.55	15.46	13.7	13.73	13.76	13.7	13.67	13.66	13.49	13.39	13.38	13.33	13.29	13.19	13.61	13.4	13.35	13.54	13.85	14.07
Average rate of employee social security contributions8
Single, no child, 67% of average wage	11.31	11.31	11.31	11.31	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.7	13.7	13.7	13.7	13.7	13.74	13.6	13.6	13.6	13.25	13.3	13.41
Single, no child, 100% of average wage	11.31	11.31	11.31	11.43	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.69	13.7	13.7	13.69	13.69	13.73	13.58	13.6	13.6	13.25	13.29	13.41
Single, no child, 167% of average wage	10.99	10.99	10.98	10.96	11	11.04	11	11.22	13.66	13.6	13.5	13.38	13.15	13.1	13.07	13.08	13.08	13.07	13.07	13.11	13.01	12.62	12.24	11.87	11.61	11.84
Single parent, two children, 67% of average wage	11.31	11.31	11.31	11.31	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.7	13.7	13.7	13.7	13.7	13.74	13.6	13.6	13.6	13.25	13.3	13.41
One-earner married couple, two children, 100% of average wage	11.31	11.31	11.31	11.43	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.69	13.7	13.7	13.69	13.69	13.73	13.58	13.6	13.6	13.25	13.29	13.41
Two-earner married couple, two children, 100% and 67% of average wage	11.31	11.31	11.31	11.38	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.7	13.7	13.7	13.69	13.69	13.73	13.59	13.6	13.6	13.25	13.29	13.41
Two-earner married couple, two children, 100% and 100% of average wage	11.31	11.31	11.31	11.43	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.69	13.7	13.7	13.69	13.69	13.73	13.58	13.6	13.6	13.25	13.29	13.41
Two-earner married couple, no child, 100% and 67% of average wage	11.31	11.31	11.31	11.38	11.31	11.31	11.31	11.91	14.35	14.3	14.2	14.05	13.8	13.72	13.7	13.7	13.7	13.69	13.69	13.73	13.59	13.6	13.6	13.25	13.29	13.41
Average rate of employer social security contributions8
Single, no child, 67% of average wage	29.7	29.82	28.75	29.48	29.17	26.99	30.64	30.83	29.66	30.91	31.35	33.43	34.99	38.85	39.52	39.24	38.78	38.82	38.52	38.25	38.54	38.69	34.51	33.55	33.1	32.1
Single, no child, 100% of average wage	36.35	36.35	36.3	36.5	36.3	36.27	36.28	36.12	35.11	36.55	37.87	38.3	40.16	44.03	44.03	44.01	43.84	43.75	43.75	43.84	43.72	43.59	43.21	42.73	42.53	42.91
Single, no child, 167% of average wage	44.36	44.36	42.51	44.3	44.31	42.48	44.29	43.55	43.55	43.53	43.51	43.96	43.84	43.74	43.75	43.69	43.52	43.43	43.44	43.52	43.44	42.71	41.75	41.25	42.09	40.88
Single parent, two children, 67% of average wage	29.7	29.82	28.75	29.48	29.17	26.99	30.64	30.83	29.66	30.91	31.35	33.43	34.99	38.85	39.52	39.24	38.78	38.82	38.52	38.25	38.54	38.69	34.51	33.55	33.1	32.1
One-earner married couple, two children, 100% of average wage	36.35	36.35	36.3	36.5	36.3	36.27	36.28	36.12	35.11	36.55	37.87	38.3	40.16	44.03	44.03	44.01	43.84	43.75	43.75	43.84	43.72	43.59	43.21	42.73	42.53	42.91
Two-earner married couple, two children, 100% and 67% of average wage	33.68	33.73	33.27	33.68	33.44	32.55	34.02	34	32.92	34.29	35.25	36.35	38.09	41.95	42.22	42.1	41.81	41.77	41.65	41.6	41.64	41.62	39.72	39.05	38.75	38.57
Two-earner married couple, two children, 100% and 100% of average wage	36.35	36.35	36.3	36.5	36.3	36.27	36.28	36.12	35.11	36.55	37.87	38.3	40.16	44.03	44.03	44.01	43.84	43.75	43.75	43.84	43.72	43.59	43.21	42.73	42.52	42.91
Two-earner married couple, no child, 100% and 67% of average wage	33.68	33.73	33.27	33.68	33.44	32.55	34.02	34	32.92	34.29	35.25	36.35	38.09	41.95	42.22	42.1	41.81	41.77	41.65	41.6	41.64	41.62	39.72	39.05	38.75	38.57
Gross earnings before taxes8
Single, no child, 67% of average wage	30,796.13	30,359.67	29,212.05	28,050.89	26,523.54	25,238.5	26,201.57	25,892.82	25,494.84	25,376.25	25,443.25	24,947.45	24,532.72	24,215.81	23,777.63	23,244.31	22,868.44	22,498.53	21,716.98	21,016.96	20,449	19,837.36	19,327.49	18,883.95	18,370.06	17,897.04
Single, no child, 100% of average wage	45,964.38	45,312.94	43,600.08	41,867	39,587.38	37,669.4	39,106.82	38,646	38,052	37,875	37,975	37,235	36,616	36,143	35,489	34,693	34,132	33,579.9	32,413.4	31,368.6	30,520.9	29,608	28,847	28,185	27,418	26,712
Single, no child, 167% of average wage	76,760.51	75,672.61	72,812.13	69,917.89	66,110.92	62,907.9	65,308.39	64,538.82	63,546.84	63,251.25	63,418.25	62,182.45	61,148.72	60,358.81	59,266.63	57,937.31	57,000.44	56,078.43	54,130.38	52,385.56	50,969.9	49,445.36	48,174.49	47,068.95	45,788.06	44,609.04
Single parent, two children, 67% of average wage	30,796.13	30,359.67	29,212.05	28,050.89	26,523.54	25,238.5	26,201.57	25,892.82	25,494.84	25,376.25	25,443.25	24,947.45	24,532.72	24,215.81	23,777.63	23,244.31	22,868.44	22,498.53	21,716.98	21,016.96	20,449	19,837.36	19,327.49	18,883.95	18,370.06	17,897.04
One-earner married couple, two children, 100% of average wage	45,964.38	45,312.94	43,600.08	41,867	39,587.38	37,669.4	39,106.82	38,646	38,052	37,875	37,975	37,235	36,616	36,143	35,489	34,693	34,132	33,579.9	32,413.4	31,368.6	30,520.9	29,608	28,847	28,185	27,418	26,712
Two-earner married couple, two children, 100% and 67% of average wage	76,760.51	75,672.61	72,812.13	69,917.89	66,110.92	62,907.9	65,308.39	64,538.82	63,546.84	63,251.25	63,418.25	62,182.45	61,148.72	60,358.81	59,266.63	57,937.31	57,000.44	56,078.43	54,130.38	52,385.56	50,969.9	49,445.36	48,174.49	47,068.95	45,788.06	44,609.04
Two-earner married couple, two children, 100% and 100% of average wage	91,928.76	90,625.88	87,200.15	83,734	79,174.76	75,338.8	78,213.64	77,292	76,104	75,750	75,950	74,470	73,232	72,286	70,978	69,386	68,264	67,159.8	64,826.8	62,737.2	61,041.8	59,216	57,694	56,370	54,836	53,424
Two-earner married couple, no child, 100% and 67% of average wage	76,760.51	75,672.61	72,812.13	69,917.89	66,110.92	62,907.9	65,308.39	64,538.82	63,546.84	63,251.25	63,418.25	62,182.45	61,148.72	60,358.81	59,266.63	57,937.31	57,000.44	56,078.43	54,130.38	52,385.56	50,969.9	49,445.36	48,174.49	47,068.95	45,788.06	44,609.04
Net income after taxes and cash benefits8
Single, no child, 67% of average wage	23,496.73	23,178.16	22,356.51	21,451.65	20,291.99	19,392.69	19,873.06	19,532.39	19,069.43	18,975.88	18,839.25	18,293.84	18,059.11	17,849.48	17,576.75	17,212.55	16,936.07	16,678.21	16,107.45	15,605.64	15,155.2	14,747.65	14,380.71	14,089.74	13,660.27	13,257.15
Single, no child, 100% of average wage	33,103.82	32,670.88	31,573.51	30,241.43	28,649.83	27,472.33	28,153.77	27,662.94	27,022.48	26,880.7	26,958.75	26,578.46	26,269.15	25,978.92	25,576.25	25,031.8	24,627.9	24,249.74	23,415.09	22,675.17	21,709.55	21,131.59	20,612.84	20,169.97	19,510.12	18,923.39
Single, no child, 167% of average wage	50,843.03	50,159.24	48,406.23	46,451.13	43,922.97	41,988.13	43,242.49	42,638.41	41,623.58	41,428.78	41,563.47	40,913.73	40,400.72	39,930.27	39,366.83	38,608.01	37,988.71	37,446.43	36,180.64	35,103	34,147.27	33,392.63	32,713.24	31,940.05	30,839.89	29,854.2
Single parent, two children, 67% of average wage	32,929.96	32,568.75	31,208.1	28,752.72	27,516	26,880.23	27,303.04	25,793.72	25,246.73	25,136.68	21,382.63	21,103.2	20,829.15	20,586.54	20,256.32	19,815.09	19,519.88	19,164.76	18,558.33	17,987.38	17,567.16	17,084.83	16,647.05	16,332.53	15,906.35	15,478.85
One-earner married couple, two children, 100% of average wage	38,190.37	37,632.37	36,211.24	34,730.67	32,921.95	32,078.2	32,733.26	31,929.2	31,158.97	31,035.51	31,149.88	30,626.55	30,223.19	29,642.73	29,155.54	28,549.16	28,119.61	27,750.99	26,795.21	25,992.01	25,358.85	24,759.01	24,115.43	23,662.31	23,044.02	22,420.93
Two-earner married couple, two children, 100% and 67% of average wage	60,559.81	59,721.77	57,606.16	55,240.83	52,329.65	50,084.09	51,081.97	50,244.72	49,133.65	48,862.53	48,732.5	47,836.23	47,236.22	46,694.56	46,001.5	45,070.48	44,370.31	43,664.42	42,229.37	40,994.47	39,925.03	38,860.75	37,866.74	37,121.79	36,106.83	35,071.63
Two-earner married couple, two children, 100% and 100% of average wage	69,819.66	68,895.33	66,602.93	63,799.45	60,476.18	58,096.82	59,451.97	58,446.84	57,130.28	56,827	56,979.66	56,178.45	55,466.16	54,826.52	54,000.99	52,889.73	52,062.14	51,235.95	49,537.02	47,992.01	46,649.12	45,393.9	44,298.23	43,400.83	42,082.39	40,845.16
Two-earner married couple, no child, 100% and 67% of average wage	57,083.71	56,288.08	54,211.37	51,996.51	49,215.51	46,909.02	47,767.7	46,869.95	45,722.34	45,522.92	45,688.56	44,929.89	44,348.17	43,830.93	43,153	42,244.35	41,563.98	40,927.94	39,522.53	38,280.81	37,104.49	36,096.45	35,192.9	34,458.53	33,360.09	32,348.81

Latest reading

Single, no child, 100% of average wage stood at 47.18 % of labour costs in 2025. That is +0.1 pp from 2024. The series on this page is annual and runs from 2000 to 2025. Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP).

Latest: 47.18 % of labour costs; 2025
vs previous period: +0.1 pp; 2024

About this data

France tax wedge on labour and net income by household type are published annually by the OECD. This dataset details the average and marginal tax wedge on labour costs, alongside average income tax and social security contribution rates since 2000. It covers eight standard household types, including single workers and married couples with or without children. Earnings are measured as a percentage of gross wages, labour costs, or in euros.

Frequently asked questions

What does the France tax wedge measure?: The tax wedge in France measures the difference between the total labour costs paid by an employer and the corresponding net take-home pay received by the employee.
Which household types are covered in the French taxing wages data?: The OECD dataset covers eight household types in France, including single individuals at various wage levels, single parents, and one- or two-earner married couples with or without children.
What tax rates are included in this French dataset?: It includes the average and marginal tax wedge, net personal average tax rate, average income tax rate, and both employee and employer social security contribution rates.
How far back does the France OECD tax wedge data go?: The annual indicators for the French tax wedge and net income by household type are available from the year 2000 onward.