France average tax wedge: one-earner married couple
France average tax wedge: one-earner married couple stood at 39.06 % of labour costs in 2025, according to OECD – Taxing Wages, comparative country indicators (DF_TW_COMP). It is one of the indicators in the Taxation of wages (OECD Taxing Wages) table (Value · Annual), with a complete series running from 2000 to 2025. The complete series with an interactive chart, free to download.
This indicator in the Taxation of wages (OECD Taxing Wages) table
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Average tax wedge | |||||||||||
| 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 | |
| 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 |
Understanding france average tax wedge: one-earner married couple
This series tracks the average tax wedge for a household comprising a married couple with two children where only one partner receives earnings equal to the standard economy-wide average wage. The calculation divides the combined burden of personal income tax and social security contributions by total labour costs, factoring in spousal tax reliefs and family-oriented fiscal provisions. Unlike dual-income households, this configuration concentrates all market earnings into a single stream, thereby engaging specific quotient systems or joint filing mechanisms where applicable.
Year-on-year comparisons offer the most reliable perspective on policy changes, as tax schedules operate on annual cycles. Analysts must remain aware that modifications to family quotient rules or dependent deductions can introduce structural breaks in the long-term series. Direct comparisons with single-person indicators highlight the distinct fiscal redistribution associated with dependent spouses and children.
Frequently asked questions
- What is the employment status of the second partner in this household?
- The second adult is economically inactive or earns no income included in the wage benchmark.
- Does the calculation account for marital tax provisions?
- Joint taxation rules and spousal allowances that reduce overall income tax liability are fully integrated.
- How does the presence of children affect this measure?
- Dependent child allowances lower the net tax liability compared to married couples without children.