The 2027 French finance law bill includes a section detailing the "most expensive tax expenses," which account for over 50% of the total tax expenses—exceeding 91 billion euros. This amount has remained relatively stable over the three years examined (2025 to 2027). These "15 expenses" do not apply to all taxpayers and individuals. The top expense in the ranking, according to the French finance ministry (Bercy), is a tax benefit for companies: the research tax credit, or CIR. In 2027, it is expected to surpass the "person services tax credit," which was the leading benefit last year. The list focuses on tax benefits benefiting individuals through income tax. Here is the ranking of these expenses: 1. Home employment tax credit: 7.1 billion euros 2. 10% discount on pension payments: 4.7 billion euros 3. "Salary savings" exemption: 3 billion euros 4. Exemption for overtime hours: 2.3 billion euros 5. Tax reduction for charitable donations: 2.2 billion euros 6. Childcare tax credit: 1.8 billion euros 7. Exemption for family benefits and AAH: 1.6 billion euros Source: volume II of the "ways and means" annex of the 2027 finance law * Estimation by Bercy: "Estimate for 2027" Note: The 10% flat-rate allowance for professional expenses, which benefits all working individuals, is not considered a "tax expense" by Bercy but rather a "simplification" to avoid each individual from declaring their actual expenses. That is why it does not appear in this ranking. The top expense, the tax credit for employing a domestic worker, is claimed by more than 5 million tax households. These households may use various methods to claim the credit, such as through the Cesu system or service provider companies or associations. On average, beneficiaries receive about 1,266 euros in tax advantage per year, according to the Direction générale des finances publiques (DGFiP). However, the average cost per beneficiary household, according to Bercy's 2027 budget, is more than 1,365 euros. The second most expensive tax expense, the 10% discount on pension payments, benefits 15.3 million individuals, including retirees and those receiving child support payments. The average cost per beneficiary is 308 euros. This expense is expected to decrease slightly in 2027 due to a reduction in the discount ceiling, which was lowered from about 4,500 euros to 3,000 euros. If this measure is adopted, the cost of this tax discount on pensions would drop from 5,598 million euros in 2026 to 4,715 million euros in 2027. The third most expensive tax expense, the "salary savings" exemption, allows employees to avoid paying taxes on certain bonuses by placing them into a salary savings plan. This exemption costs nearly 3 billion euros annually to public finances. However, the exact cost per beneficiary is unknown, as the number of beneficiary households is listed as "undetermined" in the budget annex listing these tax expenses. This option is often chosen when employers offer profit-sharing or profit-sharing bonuses, allowing employees to either take the cash (subject to income tax) or save it tax-free.