Compare your current tax burden (income tax + social levies + VAT) to the commutalist system: flat 10% rate with poverty protection, VAT abolition, and a redistributive business levy.
Annual tax statement
Add at least one income source.
2025 income tax scale (0 / 11 / 30 / 41 / 45 %), thresholds €11,600 / €29,579 / €84,577 / €181,917, progressive IT calculated on cumulative total income, family quotient. Employee: social levies ≈ 12% net; employer ≈ 42% gross, employee ≈ 22% (super gross = gross × 1.42). Micro-enterprise BNC: contributions 22% turnover, IT allowance 34%. Liberal profession: contributions 26% turnover, IT on net profit. Dividends: flat tax 31.4% (IT 12.8% + social 18.6%) — not included in cumulative progressive IT. Rental: social levies 17.2% + progressive IT on 70% of rent. Effective average VAT rate 10.5% · Commutalist redistributive levy ≈ 3%. Approximations — not included: tax breaks, special regimes.
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Net monthly gain by income
All else being equal, for the selected family situation and spending rate. The green dot indicates your profile. The red dashed line marks the zero threshold.
Current system: 2025 progressive scale with 5 brackets (0, 11, 30, 41, 45%), thresholds: €11,600 / €29,579 / €84,577 / €181,917. 10% professional expense allowance (capped at €14,171) and family quotient.
Commutalism: flat 10% rate above the national median (€2,147/month). Progressive rise from 0 to 10% between poverty threshold (€1,073) and median. Full exemption below the poverty threshold.
Current system: CSG (9.2%) + CRDS (0.5%) on gross ≈ 12% of net salary. Effective average VAT 10.5% on spending (weighted: 5.5% food, 10% restaurant, 20% everyday goods).
Commutalism: the flat 10% rate replaces both income tax and social levies. VAT is abolished; a redistributive levy of 5% on company turnover replaces it, of which ~60% is passed on to consumers (≈ 3% on spending).
Social levies are the main gain factor for low and middle incomes: they represent 12% of net versus only 0–5% effective income tax for these brackets. Even with a lot of saving (low spending), savings on income tax + social levies remain dominant.
For high incomes, the current income tax (30–41%) far exceeds the 10% rate, generating a significant IT gain, partially reinvested via higher commutalist prices on high-luxury-factor products.
This simulator now includes social levies in current charges (12% of net, employee approximation — the actual rate varies by status: self-employed, retired, capital income). Not included: employee social security contributions (pension, health insurance ≈ 11% of gross), housing tax, and individual tax breaks (including the dividend allowance option with 40% rebate — flat tax 31.4% applied by default). High earners in practice have reduction levers not modelled here. VAT rates and business levy are national averages.
Commutalisme