France average tax wedge: two-earner couple, 100/67%
France average tax wedge: two-earner couple, 100/67% stood at 40.98 % 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 | |||||||||||
| 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 | |
| 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 |
Understanding france average tax wedge: two-earner couple, 100/67%
Evaluating a dual-income household, this metric measures the average tax wedge where a married couple with two children features one partner earning the full standard average wage and the second partner earning a fractional share. The aggregate tax wedge aggregates the personal income taxes and social security contributions of both earners divided by their combined employer labour costs. This dual-earner structure contrasts with single-earner households by distributing market income across two distinct salary levels, which interacts differently with progressive tax brackets and family allowances.
Time-series evaluations should rely on annual intervals to align with official tax parameter updates and indexation schedules. Revisions to early estimates frequently occur when final administrative tax data replace provisional wage estimates. Observers comparing this series to single-earner equivalents must account for how secondary earner exemptions or separate taxation rules alter the aggregate wedge.
Frequently asked questions
- How are the earnings split between the two spouses?
- The principal earner receives the full average wage while the secondary earner receives a fractional share.
- Are both workers' contributions included in the aggregate wedge?
- The calculation pools the tax and social contribution liabilities of both employed adults.
- Why is this measure useful for tax analysts?
- It reflects the typical fiscal pressure on a multi-earner family with dependent children.