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🇫🇷 France

Catalog updated 2026-10-12. Selected source documents, reviewed around elections, budgets and pension-rule changes.

Election watch

Presidential election: 18 April 2027; second round 2 May 2027.

Dates published by Service Public on 1 July 2026. Some overseas voting takes place the preceding Saturday.

Election information source ↗

Election information last checked 2026-09-17. Selected 2026 budget documents, the government's FY 2027 draft presentation and party programmes. A complete set of final, costed 2027 candidate budgets remains unverified.

How these documents compare

Same-year proposal baseline

FY 2026 proposal and RN counter-budget

Government document · Opposition document

The RN document explicitly uses PLF 2026. Compare it with that original proposal, not the later enacted LFI or the 2027 spending ceilings. Party estimates are not independently validated; state-budget and general-government totals have different scopes.

Government and alternative plans

Source documents for reference. A party's costing is its own estimate unless identified as independent. Different years, definitions and government levels are not directly comparable. These documents do not automatically change the simulator.

Adopted state budget · 2026

Loi de finances initiale pour 2026 ↗

Direction du Budget

Official enacted state-budget documents. State finances alone do not cover every local-government and social-security account.

Last checked 2026-09-18

Opposition budget proposal · FY 2026 · 23 October 2025

Contre-budget 2026 ↗

Rassemblement National parliamentary group

An alternative fiscal package with the group’s own revenue and spending estimates, using the then-proposed PLF 2026 as its comparison. Those estimates are not independently validated by this site.

Last checked 2026-09-18

Party programme · 2025 edition

L’Avenir en commun, édition 2025 ↗

La France insoumise

Programme linked by the 2027 campaign. It is shown as policy reference material, not as a verified, fully costed 2027 budget.

Last checked 2026-09-17

Historical document archive · Multiple elections

Browse original party manifestos ↗

Manifesto Project · WZB / IfDem

Use the document browser to select a country, party and election year. This is an archive of political programmes, not a set of audited alternative budgets.

Last checked 2026-09-17

Government budget proposal — superseded by enacted law · FY 2026

Projet de loi de finances pour 2026 et documents annexés ↗

Direction du Budget · Published 2025-10-14

The original government proposal used as the RN counter-budget’s baseline. Keep it for that comparison; the separately linked LFI 2026 is the adopted budget.

Last checked 2026-09-18 · content reviewed

Government preparatory budget document · FY 2027

Plafonds de dépenses du projet de loi de finances pour 2027 ↗

Direction du Budget · Published 2026-07-15

Article 48 report on proposed spending ceilings, dated 15 July and listed on 16 July 2026. Preparatory material, not an enacted 2027 budget or a complete government/opposition comparison.

Last checked 2026-09-18 · content reviewed

Government draft budget presentation · FY 2027; draft PLF and PLFSS; medium-term measures where stated

Budget 2027 ↗

Gouvernement français · France — national · Published 2026-10-01

The government presentation targets a 5.0% general-government deficit in 2027, describes a €54 billion total adjustment including €43 billion of new measures, and puts public spending at 56.9% of GDP. It proposes a €6.4 billion increase for the armed forces, indexation of income-tax bands and no general tax increase. These are draft PLF/PLFSS figures, not enacted law; state-budget, social-security and general-government scopes must not be treated as interchangeable. No matched 2027 opposition budget is verified.

PDF pp. 2–3, ministerial forewords; pp. 10–12, key figures, spending priorities and tax measures

Last checked 2026-10-01 · selected original presentation sections reviewed; draft laws not reviewed line by line

Party programme · Current programme viewed September 2026

Le Projet Socialiste ↗

Parti socialiste

Party-authored policy chapters, including work, healthcare and ageing. This entry verifies the programme’s availability, not a fully costed 2027 candidate budget. Publication date is not established by the linked contents page.

Last checked 2026-09-18 · content reviewed

Pension eligibility and payments

Selected scheme verified

Assurance retraite: private-sector employee base pension

Official guidance updated August/September 2026

Eligibility age
By birth cohort; 64 for 1969+
Payment basis
Earnings and insured quarters; supplements separate

The current age table gives 62y9m for births January 1963–March 1965, then quarterly steps to 64 for 1969+. Parent-related and early-retirement exceptions apply. The base pension uses average annual earnings, a pension rate and an insurance-duration fraction. Minimum age does not itself establish a full-rate entitlement; complementary pensions are separate.

Sources checked 2026-09-18. Selected scheme coverage; other schemes and exceptions may apply.

Reference information only. These rules and payments do not change the simulator’s fiscal model or calculate an individual pension entitlement.

Tax starting points

Income tax
0–45% + high-income levies
Corporation tax
25% general + applicable levies
VAT / sales tax
20% TVA
Tariffs
Rates depend on the product, origin and trade agreement.

Resident progressive schedule for 2025 income, assessed in 2026. High-income contributions are additional. Corporate 25% is the standard rate; eligible small-company relief and additional large-company contributions differ.

Tax sources checked 2026-09-17. These are headline references; marginal rates apply to income bands, not every unit of income. Payroll contributions and allowances are not included in this compact comparison.

Income tax source · Corporation tax source · WTO tariff schedules

Pension schedules still marked “Not yet verified” are missing verified comparison data, not countries without pensions. Pension entitlements depend on contributions, age, residence and scheme.

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