Every four years, elections bring changes and Democrats or Republicans take the power and steer the country towards their political vision. They lower or raise taxes, to increase economic growth and support welfare programs.
In this political turmoil, to support the debate, we often hear the example of the European economic model.
Here is a list of the French taxes… After reading you’ll feel much better with what we have!
- Income Tax (IR)
- Real Estate Tax (IFI)
- Corporate Tax (IS)
- Property tax on built properties (TFPB)
- Land Tax on Unconsolidated Property (NBFPT)
- Housing tax (TH)
- Land subscriptions (CFE)
- Value Added Contribution of Enterprises (CVAE)
- Contribution on rental income (CRL)
- Tax on commercial surfaces (TASCOM)
- Special equipment tax (now replaced by the development tax)
- Additional tax to the NBFPT
- Waste collection tax (TEOM)
- Tax for the financing of architectural, urban planning and environment councils (CAUE)
- Departmental tax on the development of natural and sensitive areas (TDENS)
- Sweep fee
- Local Advertising Tax (TLPE)
- Perceived taxes for urban communities
- Additional solidarity contribution for autonomy
- Levy on profits from real estate construction
- Hydraulic tax for the benefit of the waterways of France
- Domestic Tax on Petroleum Products (TIPP)
- Additional contribution to corporation tax
- Tax on coal consumption
- General Taxes on Polluting Activities (TGAP)
- CRDS (Contribution for the repayment of the social debt)
- CSG (Generalized social contribution)
- Flat-rate tax on precious metals
- Contribution to the AGS (Association for the Management of the Guarantee Scheme for Employees’ Claims)
- Fees for right to build EPAD (State Planning and Development Authority)
- Right on sales of goodwill and related operations
- Rights in the sale of real property
- Law on the transfer of social rights
- Inheritance and gift tax
- Lump-sum non-discharging levy on dividends and similar distributions
- Hunting license
- Right to validate the hunting license
- Music tax (SACEM – SPRE)
- Tax on real estate capital gains other than building land
- Real estate gains tax
- Additional contribution paid by HLMs and SEMs
- Contribution paid by the HLM and the SEM
- Fees collected on the occasion of the introduction of foreign families in France
- Entertainment tax collected for the benefit of the Association for the Support of Private Theaters
- Tax on financial transactions
- Annual tax on cosmetic products
- Additional tax on the tax on basic nuclear installations known as “storage”
- Surcharge on mineral waters
- Additional municipal tax on certain registration fees
- Percentage royalties on hydroelectric power
- Municipal tax on the ski lifts
- Municipal tax on final electricity consumption
- Waste collection charge (REOM)
- Tax on gray cards
- Municipal and Departmental Mining Levies
- Annual flat tax on pylons
- Sidewalk and Paving Taxes
- Progressive levy on gambling proceeds in casinos for the benefit of municipalities
- Tax on self-employed commercial activities with seasonal duration
- Flat-rate tax on the sale for valuable consideration of bare land which has been made constructible because of its classification
- Taxes on commercial wastelands
- Tax on cross-country skiing
- Tax on marine wind turbines
- Tax on waste received at a storage facility or a household waste incinerator 65 Tax for non-connection to the sewer
- Taxes in the funeral field
- Tax for obstacle on watercourses, tax for storage of water during periods of low water and tax for the protection of aquatic environments, fees for diffuse pollution
- Charges for water pollution and modernization of collection networks
- Departmental tax for sensitive natural areas
- Air noise nuisance tax
- Special tax on television advertising
- Granting of sea
- TGAP (general tax on polluting activities) lubricants, oils and lubricating preparations
- TGAP laundry
- TGAP extraction materials
- printed TGAPs
- TGAP classified installations
- TGAP waste
- TGAP polluting emissions
- Special charges for the removal of non-household waste
- Tax on products, waste and oil residues
- Tax on land advertising
- Tax on the fair value of property
- Special levy on alcoholic beverages
- Right of movement on wines, ciders, perry and meads
- Consumer duty on intermediate products
- Consumption Tax on Alcohol
- Right to beers and non-alcoholic beverages
- Tax on premixes
- 2% deduction from wealth and investment income and additional contribution
- Social contribution of solidarity of companies
- Contribution from laboratories and wholesaler distributors on wholesale sales to pharmaceutical pharmacies
- Contribution to the charge of non-agreement pharmaceutical laboratories with the Economic Committee for Health Products
- Contribution due by the laboratories on their advertising expenses
- Withdrawing from the resources of different family benefit schemes
- Fee payable by holders of mining titles of liquid or gaseous hydrocarbons
- Advocacy rights
- Contribution due by companies operating medicinal products with Marketing Authorization (Marketing Authorization)
- Contribution due by companies manufacturing or operating medical devices on their advertising expenses
- Participation of employers with 10 or more employees in the development of continuing vocational training
- Participation of employers with fewer than 10 employees in the development of continuing vocational training
- Participation of employers with 10 or more employees in the financing of the individual training leave of employees (0.2% of remuneration)
- Tourist tax
- Financing individual training leave for employees on fixed-term contracts CIF-CDD (1% of wages paid, or less if branch agreement)
- Participation in the financing of the training of self-employed professions (except craftsmen and farmers) corresponding to 0.15% of the annual amount of the Social Security ceiling
- Apprenticeship tax – payments to apprentice training centers and public or private technological and vocational education institutions
- Departmental tax on the ski lifts
- Apprenticeship tax – Equalization payments
- Contribution to the development of learning
- Learning tax
- Contribution for the financing of contracts and periods of professionalization and the individual right to training at 0.15% and 0.5%
- Tax to finance the development of vocational training measures in road transport
- Tax for the development of vocational training in the car repair, cycle and motorcycle trades
- Additional tax on real estate tax on undeveloped properties, for expenses of chambers of agriculture
- Specific tax for the National Chamber of Craft Industry
- Tax for Room Fees for Crafts and Crafts
- Tax for Chambers of Commerce and Industry Fees
- Special equipment tax
- Employer participation in the construction effort (1% housing)
- Employer contribution (FNAL, National Housing Assistance Fund)
- Annual tax on vacant dwellings
- Payment of transport due by companies with more than 9 employees located in the provinces
- Tax on the holders of water intake structures, water discharge or other hydraulic structures intended to collect or evacuate volumes of water
- Airport tax
- Additional Contributions to Premiums or Contributions Related to Certain Insurance Agreements
- Plant Variety Protection Taxes
- Slaughter tax (replaced by an increase in the CVO of breeders)
- Tax on cereals
- Tax for the benefit of France Agri Mer (formerly assigned to Ofimer)
- Fees collected in connection with industrial property procedures and formalities, as well as commercial and company registers, established by various texts
- Increase of 10% of the maximum amount of the fixed rate of the fee for chambers fees
- Annual contribution of low-voltage electrical power distributors
- Tax for the development of furniture and wood industries
- Tax for the development of the leather, leather goods, glove and shoe industries
- Tax for the development of the watch, jewelry, goldsmith and tableware industries
- Tax for the development of the metalworking and mechanical engineering industries, welding equipment and consumables and bar turning products, metal construction products and air and thermal equipment
- Tax for the development of the building materials industries comprising the concrete, terracotta and ornamental and building industries
- Tax for the Development of the Agricultural Products Conservation Industry
- Tax for the Professional Committee for Strategic Oil Stocks
- Annual francization and navigation fees in Corsica; passport right in Corsica
- Royalties due by employers of permanent and seasonal foreign labor
- Tax applicable during the Renewal of work permits for foreign workers
- Graduate fees of clerks of the commercial courts (registration of liens and sureties)
- Special contribution paid by employers of foreigners without a work permit
- Fee collected on the occasion of the issue of the first residence permit
- Taxes on insurance premiums
- Contribution to the National Agricultural Risk Management Fund
- Gross VAT on pharmaceutical products (wholesale trade)
- Gross VAT on tobacco
- Additional contribution to the social solidarity contribution of companies
- Consumption tax on tobacco (cigars)
- Annual tax on office space, commercial premises, storage premises and parking spaces annexed to these categories of premises collected in the Île-de-France region
- Tax on wages
- Taxes on airport noise pollution
- Taxes on automobile insurance premiums
- Solidarity contribution on airline tickets
- Tax allocated to the Inter-professional Technical Center for Fruit and Vegetables
- Tax paid on the placing on the market of veterinary medicinal products, as well as an annual fee for certain authorizations or registrations
- Tax for the evaluation and control of the placing on the market of plant protection products and their adjuvants mentioned in Article L. 253-1 of the Rural and Sea Fisheries Code and on fertilizers and growing media
- Tax applicable to applications for validation of a hospitality certificate
- Payment of transport due by companies with more than 9 employees located in Île-de-France
- Social contribution on profits
- Contribution for control costs
- Stamp duty on secure passports
- Special tax on vegetable oils, fluids or concretes, intended for human consumption
- Contributions (normal and supplementary) of film enterprises
- Entertainment tax
- Tax on variety shows
- Tax on the edition of bookstore books
- Tax on reproduction or printing equipment
- Preventive archeology fee
- Additional fee for registration fees and land registration tax collected for the benefit of the departments
- Charges for water pollution, modernization of collection networks, diffuse pollution, removal of water resources, storage of water during periods of low water, obstacle to watercourses and protection of the aquatic environment
- Tax on marine passengers boarded for protected natural areas
- Frenchization and navigation rights
- Tax on urban or industrial sewage sludge
- Biocides royalties
- Tax on the most polluting passenger cars
- Internal tax on natural gas consumption
- Internal consumption tax on coal, lignite and coke
- Grant of sea
- Contribution to the transfer to a television service of rights to broadcast sports events or competitions
- Tax due by motorways concessionaires
- Security right
- Fishing and aquatic contributions
- Hunting royalties
- Withdrawal of premiums or additional contributions relating to the guarantee against the risk of natural disasters
- Tax on basic nuclear installations
- Contribution received for the benefit of the National Institute for Prevention and Health Education (INPES)
- Tax on secondary residences
- Special equipment tax for the Île-de-France region
- Additional tax on the basic nuclear installations tax – Research
- Additional tax on the tax on basic nuclear installations – Accompaniment
- Additional tax on the tax on basic nuclear installations – Technological diffusion
- Games products operated by la Française des Jeux
- Annual housing tax on land mobile homes
- License fee on the remuneration of tobacconists
- Social contribution on profits
- Gross VAT collected on producers of alcoholic beverages
- Tax on automatic devices
- Right on products with a designation of origin or a protected geographical indication
- Annual fee for medicines and products with marketing authorization
- Annual fee for medical devices placed on the French market
- Progressive duty on applications for marketing authorization for medicinal products
- Annual fee payable by any public or private laboratory of medical biology analysis (CNQ)
- Biomedical Research License Fee (Clinical Trial Tax)
- Tax additional to the tax on applications for authorization of biomedical research
- Tax on visa applications or renewal of advertising visas and pharmaceutical advertising depots
- Right to carry out inspections for the issue of the certificate of conformity referred to in Article L 5138-4 of the Public Health Code
- Lump sum contribution due by employers of permanent labor
- Fixed rights of clerks of the commercial courts
- Solidarity contribution for unemployed workers
- Renewal fee (and provision of duplicates) of the residence permit
- Tax applicable to circulation documents for minor aliens
- Tax payable by employers of permanent foreign labor
- Tax payable by employers of temporary foreign labor
- Tax payable by employers of seasonal foreign labor
- Tax on the price of admissions to sittings organized in cinemas
- Tax on television services
- Tax on sales and rentals of videograms for the private use of the public (video and VOD tax)
- Tax and special levies on pornographic films or incitement to violence
- Tax on employers’ contributions to the financing of supplementary pension plans
- Contribution of complementary social protection organizations to universal complementary health insurance coverage
- Autonomy solidarity contribution
- Contribution on the benefits of early retirement
- Contribution on retirement benefits
- Employer and employee contributions on stock option grants (stock options) and free allocations
- Tax relating to the quantities of flour, semolina and groats of common wheat delivered or used for human consumption
- Annual contribution to the Development Fund for the Integration of the Disabled (FIPH)
- Contribution of Public Employers to the Fund for the Integration of People with Disabilities in the Public Service (FIPHFP)
- Additional contributions of 1.1% to the 2% levy on wealth and investment income
- Contribution on pension plans conditioning entitlement to benefits upon completion of the beneficiary’s career in the enterprise
- Equipment tax
- Consumption Tax on Tobacco (Other Smoking Tobacco)
- Tax on company vehicles
- Tax for chamber fees for trades and crafts – chamber of crafts of the Moselle
- Tax for Chamber Fees and Crafts – Chamber of Crafts in Alsace
- Tax for the management of vehicle registration certificates
- Consumption tax on tobacco (cigarettes)
- Additional fee to the annual tax on medicines and products benefiting from a marketing authorization (MA)
- Progressive right to register homeopathic products
- Annual fee for medical devices and in vitro diagnostic medical devices placed on the French market
- Registration of traditional herbal medicines
- Contribution referred to in II of Article 8 of Ordinance No. 2003-1213 of 18 December 2003
- Increase in the tourist tax for high-end housing
- Road tax
- Tax on sales and rentals of videograms intended for the private use of the public (TCA)
- Equalization between social housing organizations
- Contribution on wagering on online sports betting by la Française des Jeux and new licensed operators
- Fee to finance the public service missions entrusted to racing companies
- Levy allocated to the National Monuments Center
- Tax on online games
Source: Contrepoints