This is the question that stirs public opinion and debate. Proposals for tax increases on the richest are raining down on the National Assembly, as part of the examination of the budget and the Social Security budget for 2026, motivated by the level of contribution from tax households at the top of the pyramid deemed insufficient by many parliamentarians. Zucman tax, increase in the flat tax, tax on holding companies, tax on unproductive wealth… So many measures which are justified, according to their authors, by a simple reason: the richest do not pay enough taxes, even though their income has exploded in recent years.
But what do the numbers say? First element of response, in the social portrait of France unveiled by INSEE on Tuesday November 18. A report which confirms the continuous increase in the income of the richest since the beginning of the 2000s, and in particular for the best-off 0.1%: “Between 2003 and 2022, the income of the wealthiest increases faster than that of other households”points out the statistical institute. Thus, in 2022, the average annual income of these 40,700 households reaches 1 million euros, compared to 31,000 euros for other households, “i.e. an average annual growth of 4.7%, compared to 2.0% for other tax households”.
Incomes that have soared for the richest since 2003
And for their tax contribution? The average tax rate for these very high-income tax households fell from 29.2% in 2003 to 25.7% in 2022. A trajectory which results from the reduction in the highest marginal tax bracket (TMI), from 48.09% in 2006 to 45% in 2012, and the implementation of the flat tax at 30% since 2018. But be careful, their real contribution has not decreased, quite the contrary. It simply grew less quickly than their income. “In 2022, households with very high incomes will contribute 10.7 billion euros to income tax revenue, or 13% of the total income tax, a share four times greater than their share in total income.underline the authors of the study. Compared to 2003, very high-income households pay even more heavily in income tax in 2022 than their weight in income.” An even more glaring observation for the other members of the last decile (10% richest): “The 9.9% of wealthiest households, excluding very high-income households, contribute 61% of tax revenue, for a weight of 31% in income..»
The richest 10% pay almost three-quarters of the income tax
So many figures confirmed by a note from the General Directorate of Public Finances (DGFiP) published this same Tuesday. In this document devoted to 2024 income tax revenues consolidated after the 2025 declaration, the tax authorities first of all corroborate the good health of the incomes of the richest. Last year, while the income of tax households increased on average by 6%, “the progression is significantly more sustained for the wealthiest households: 6.9% for the last tenth (richest 10%, editor’s note), 12.9% for the last hundredth (1% of the highest incomes, editor’s note) and up to 21.8% for the last thousandth (0.1%)”underlines the DGFiP.
Concerning the income tax paid by these wealthy taxpayers, it also increased, respectively by 7.2% for the 10% highest incomes, to 16,395 euros, by 7.2% also for the richest 1%, to 73,078 euros, and even by 17.1% for the 0.1% best endowed, to 312,098 euros. Percentages to be compared with the average change in the total amount of income tax established by the tax notices for income received in 2024, which increased by 9.9% over one year. And which are therefore lower than this average for the highest incomes, apart from the top 0.1%. But it is nevertheless the 10% of households with the highest incomes which contribute the most to the increase in revenue: “These households alone pay almost three-quarters of income tax, and contribute 6.2 percentage points of the 9.9% increase in net income tax in 2024”concludes the DGFiP.
