France average tax wedge: single, no child, 167% wage
France average tax wedge: single, no child, 167% wage stood at 54.12 % 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 | |||||||||||
| 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 | |
| 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 |
Understanding france average tax wedge: single, no child, 167% wage
Measuring the fiscal wedge for a higher-income earner, this metric evaluates the combined proportion of income taxes and social security contributions levied on an unmarried individual with no dependents whose gross earnings exceed the standard economy-wide average. By targeting this elevated compensation bracket, the calculation captures the heavier impact of upper tax tiers and the phasing out of certain social contribution exemptions that apply to median or lower earners. The ratio uses total employer labour costs as the denominator, ensuring that both employer-side levies and employee-side deductions are fully accounted for alongside personal income tax.
Interpreting the series requires annual tracking, as policy adjustments to tax brackets and contribution ceilings take effect on a yearly cycle. Analysts must exercise caution when contrasting these figures with lower wage tiers, because progressive rate structures alter the tax wedge significantly as earnings rise. Historical comparisons can be affected by reclassifications of the average wage benchmark or legislative changes to high-income surcharges.
Frequently asked questions
- What proportion of the average wage defines this category?
- The underlying worker earns well above the average, specifically set at a multiple representing upper-tier earnings.
- Does this calculation include upper-bracket income tax surcharges?
- All statutory personal income taxes applicable to this earnings level are included in the numerator.
- How does this series relate to the median wage series?
- It illustrates the progression of the tax wedge as gross earnings increase for single filers without dependents.