It's 30% of what remains after the "cotisations sociales" (or "charges sociales" as people who hate them like to call them). These social contributions amount t

It's 30% of what remains after the "cotisations sociales" (or "charges sociales" as people who hate them like to call them). These social contributions amount to close to 50% of what the employer pays. So it's 30% of what remains, which is already only barely half of what the employer paid... These social contributions cover health insurance, retirement contributions, a pretty generous unemployment insurance, etc. So even though they are expensive for people working in France, the social safety net they provide is pretty good. The 30% income tax you refer to would not be enough to cover that. I think the income tax in France doesn't even cover the interests of the national debt, that how little it is in the grand scheme of things. Hence why we have a hell of a lot of other taxes (VAT at 20%, CSG, etc.) to keep going...