Indirect taxation

baremes-taxation-indirecte-ippThis file presents some parameters of French legislation in order to compute indirect taxation (mostly VAT rates and tobacco excise tax at this stage).

All legal references such as law and decrees are indicated as much as possible. These tax parameters are used in TAXIPP, the IPP micro-simulation model. The first (hidden) lign of each worksheet of the file indicates the names of the parameters used in TAXIPP. The project “Modeling French fuel taxes” has taken part in the update of these tables. This work has been conducted within a project of the Cepremap and IPP aiming at developping an “indirect taxation” tables in TAXIPP (see the IPP methodological guide, February 2016).

Free copy, dissemination and use, providing the citation of this source: “Barèmes IPP: taxation indirecte, Institut des politiques publiques, January 2018”logo-licence-ouverte-open-ipp-small4

Authors: Roy Dauvergne, Thomas Douenne, Malka Guillot, Quentin Lafféter and Olivier Meslin

ContactsMalka Guillot

Download “IPP tables: indirect taxation”

(January 2018) .xls format, 148 Ko, 24 sheets


Table of content

I. Value added tax (VAT)
1 TVA rates (1968-2016)
2 TVA by product

II. Excises on tobacco
3 Tobacco usual rates
4 Tobacco specific rates

III. Taxes and excises on energy products
5 TICPE – Energy products a
6 TICPE – Energy products b
7 TICPE – Energy products c
8 TICPE – Energy products d
9 TICPE – Energy products e
10 Tax on polluting activities – fuel

IV. Excises on alcohol and other drinks
11 Fermented alcohols (wine, cider, etc.)
12 Biers
13 Intermediary products (liquor wine, etc.)
14 Other alcohols (specific rhums, etc.)
15 Premix (alcohol plus soda)
16 Energy drinks, sweet or sweetened beverages
17 Contribution on sweetened beverages (from July, 2018)
18 Non alcoholic beverages
19 Alcoholic beverage contribution on Social Security

V. Taxes on insurances
20 Taxes on insurance contracts
21 Tax on guarantee fund for compulsory insurance

VI. Taxes on housing energy
22 Taxes on electricity and gas





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