The indicators are based on the geographical reference framework in force on 1 January 2024.

Data for Île-de-Sein and Île-de-Molène are not available.
For the municipalities of L’Oie (85165) and Sainte-Florence (85212), and for the urban area of Sainte-Florence (85139) which they form, the data are included in the municipality of Essarts-en-Bocage (85084) and the urban area of Essarts-en-Bocage (85213) respectively. Similarly, data for the municipality of Suzan (09304) are included in those for the municipality of La Bastide (09042).

In border areas, the results should be interpreted with caution, taking particular account of the tax agreements in force with the countries concerned (the existence of a treaty between France and the country in question; detailed information can be obtained from the Regional Public Finance Directorate). Indeed, in some of these areas, the first decile of income per consumption unit (CU) may appear to be zero or particularly low. However, when However, where these areas do not appear to have a high proportion of disadvantaged populations, this may be explained by the presence of cross-border workers whose foreign-sourced income—which is tax-exempt in France—is not declared. Although there is a section on the tax return for this income, which is not taxable in France but is taken into account when calculating the effective tax rate, it may not be filled in.

It is recommended that comparisons of trends in indicators from the Filosofi source be avoided as far as possible, particularly at a detailed geographical level. This is because methodological changes, changes in tax and social legislation, and inflation can significantly affect the comparability of indicators over time.
In particular, given the significant methodological differences between the two systems, any analysis of income trends seeking to compare data from Filosofi with that from Filosofi 2 should be avoided.