Contributions directes
title: "Contributions directes" type: doc version: 1 created: 2026-02-28 author: "Wikipedia contributors" status: active scope: public tags: ["french-revolution", "economic-history-of-france"] topic_path: "science/biology" source: "https://en.wikipedia.org/wiki/Contributions_directes" license: "CC BY-SA 4.0" wikipedia_page_id: 0 wikipedia_revision_id: 0
The contributions directes were a system of four taxes, also known as the quatre vieilles, set up under the French Revolution. They were all direct taxes, willingly voted into existence by vote of the deputies, by contrast with the Ancien Régime, which mainly relied on indirect taxes.
Three of them were set up in 1790 by the National Constituent Assembly:
- the contribution foncière, on all lands ;
- the contribution mobilière, on all income not derived from commerce or 'land' (with the latter including rent and industry)
- the patente, which taxed the professions according to their external signs The fourth, the impôt sur les portes et fenêtres (comparable to the British window tax) was set up in 1798 by the French Directory. This one was not called a contribution, and was progressive.
Until the First French Empire, these for direct taxes raised enough for the state budget, but the Napoleonic Wars led to the re-establishment of indirect taxation.
Contribution foncière
La contribution foncière (loi des 23 novembre - 1 décembre 1790) est assise sur les biens fonciers. Elle remplace la taille réelle des anciens pays d'État et la taille personnelle des pays d’élection, mais concerne tous les biens. Seul le propriétaire est imposé sur la valeur locative de ses biens.
Contribution personnelle mobilière
La contribution personnelle mobilière (loi des 13 janvier - 18 février 1791) est assise essentiellement sur le logement. La valeur du loyer de l'habitation du contribuable devait permettre une évaluation approximative de son revenu.
Patent
La patente (loi du 2-17 mars 1791) est assise sur l'industrie et le commerce. Elle n'atteint les revenus industriels et commerciaux qu'indirectement, par le truchement du loyer, comme les autres contributions. Ainsi, par exemple, son tarif est fixé à deux ou trois sols par livre du loyer des boutiques, magasins ou ateliers (10 à 15 %).---
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