DGFiP: France’s Public Finances Directorate General

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The DGFiP (Public Finances Directorate General) plays a central role in France’s public administration and international tax landscape. Its work spans taxation, public management, human resources, and international relations, making it a cornerstone of the Ministry for the Economy, Finance, and the Recovery.

For a full English overview, you can consult the DGFiP presentation here.

DGFiP and International Relations

The Delegation for International Relations (DRI), created in January 2020, resulted from merging International Affairs with the International Cooperation Unit. Reporting directly to the Director General, the DRI’s mission is to streamline international assignments and create synergies to strengthen the DGFiP’s global presence.

The DRI coordinates international topics, keeping DGFiP departments, units, and directorates informed about significant projects and challenges.

Key international affiliations include:

  • IOTA: Intra-European Organisation of Tax Administrations

  • CIAT: Inter-American Center of Tax Administrations

  • TADEUS: Tax Administration EU Summit

The DRI represents the DGFiP in international organizations, structuring relations with foreign counterparts. It operates bilaterally, via OECD forums, and in collaboration with international institutions like the IMF, World Bank, IOTA, CIAT, or European Commission tax working groups such as TADEUS.

The DRI also coordinates international cooperation to share the DGFiP’s expertise with partner countries, enhancing France’s influence worldwide.

For more on DGFiP rules affecting expatriates, see our guide: DINR France 2026: Tax Rules Every Expat Must Know.

DGFiP Core Assignments: Taxation

  • Tax Policy: The Tax Policy Directorate (DLF) defines tax policy, drafts bills, and proposes regulatory changes.

  • Property Registers: Manages land registers and real estate property records.

  • Tax Assessment and Collection: Determines taxable bases and collects levies, duties, contributions, and taxes.

  • Audits and Compliance: Conducts tax audits and combats tax evasion.

  • Legal Support: Handles taxpayer claims, court applications, advance rulings, and special tax arrangements.

  • Repayment Plans: Manages tax and social security debt settlement plans through the Tax and Social Security Debt Settlement Committee.

  • International Representation: Represents France in global tax negotiations.

Its Network, Strategy, and Human Resources

  • Administration Network: Over 100,000 staff across 4,900 departments nationwide.

  • Digital Transformation: Online services, high-quality databases, and continuously evolving systems.

Public Management

  • Government Property: The Government Property Directorate (DIE) designs and implements government property strategy, including acquisition, management, disposal, and valuation.

  • Accounting and Financial Oversight: Defines accounting rules, produces central government financial statements, and manages financial operations for local governments and public institutions.

  • Local Government Support: Analyzes local accounts, advises on public projects, collects local revenues, verifies and pays invoices, and manages funds deposited with the central government.

Its Key Figures for 2019

Staffing

  • 100,104 employees (58.8% women, 41.2% men)

Property Management

  • 105.5 million plots and 53.4 million premises registered

Individuals

  • 30.4 million personal income tax returns filed online

  • Income tax collection rate: 99.14%

  • Paperless payment rates: 70.2% (residence tax), 74.5% (property tax)

Businesses

  • 6.4 million VAT-liable businesses

  • 2.4 million corporation tax-liable businesses

  • Online payments: 99.7% VAT, 99.6% corporation tax, 94% payroll tax

  • 32.7 million accesses to the business subscriber area

Public Sector Expenditure

  • Central government: €715.5 billion

  • Local authorities: €35.5 billion (regions), €72.3 billion (départements), €102.7 billion (municipalities), €36.5 billion (intermunicipal cooperation groups)

Tax Audits

  • €12 billion collected via audits

  • 1.2 million audits conducted

  • 20,000 advance rulings issued annually

Training

  • 283,497 staff trained (induction, in-service, exams preparation)

  • 24% increase in recruitment via competitive exams

Government Immovable Property

  • €613 million proceeds from property sales

  • 110,630 building valuation appraisals

IT Services

  • 8.2 million messages received via the secure impots.gouv.fr messaging service

Operating Budget

  • €6.8 billion for personnel

  • €859 million for operating and capital expenditure

Main Tax Revenue

  • Central Government Taxes: €216.7 billion VAT, €69 billion corporation tax, €87.9 billion personal income tax, €2.1 billion property wealth tax

  • Local Taxes: €23.9 billion residence tax, €43.4 billion property tax