Taxes on income consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations and non-profit institutions serving households (NPISH). They include taxes on property (land, buildings, etc..) when these taxes are used as basis for estimating the income of their owners.
For households, this tax mainly comprises personal income tax (IRPP), general social contributions (CSG) and social debt repayment contributions (CRDS). For enterprises, it mainly concerns corporation tax.
Income taxes are designated by code D51 in the nomenclature of national. accounts transactions.