France local government accounts
France local government accounts and finances by category of authority from the OFGL.
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Municipalities9 | |||||||||||||||
| Total revenue2 | 125,067.31 | 121,451.34 | 116,815.13 | 112,613.64 | 106,344 | 101,967.19 | 105,642.93 | 101,580.62 | |||||||
| Total expenditure2 | 126,252.61 | 123,170.87 | 116,958.31 | 110,635.36 | 103,873.64 | 100,397.38 | 106,440.46 | 100,416.54 | |||||||
| Management savings | 16,928.26 | 16,535.54 | 16,856.12 | 15,451.86 | 15,337.9 | 14,418.36 | 15,426.2 | 15,098.61 | |||||||
| Gross savings (operating balance) | 15,337.08 | 14,887.52 | 15,380.3 | 14,400.85 | 14,149.54 | 12,766.5 | 13,963.99 | 13,436.07 | |||||||
| Net savings (after debt repayment) | 8,263.01 | 7,879.71 | 8,300.98 | 7,482.42 | 7,199.27 | 5,896.17 | 6,919.99 | 6,531.83 | |||||||
| Net lending (+) or borrowing (−) | -3,243.58 | -2,605.77 | -68.46 | 763.32 | 2,345.39 | 2,057.24 | -678.78 | 1,595.64 | |||||||
| Outstanding debt at 31 December | 73,891.45 | 72,015.05 | 71,250.29 | 71,447.44 | 70,609.59 | 70,672.54 | 71,754.05 | 72,155.05 | |||||||
| Working capital | 28,921.06 | 30,124.79 | 31,838.36 | 32,029.52 | 30,151.74 | 27,867.63 | 26,468.53 | 27,209.58 | |||||||
| Deposits with the Treasury | 27,347.21 | 28,826.93 | 30,725.67 | 31,521.4 | 29,125.14 | 26,651.57 | 25,170.38 | 25,642.6 | |||||||
| Intermunicipal groupings9 | |||||||||||||||
| Total revenue2 | 73,931.18 | 71,046.17 | 66,807.04 | 63,108.9 | 58,757.8 | 56,810 | 56,206.2 | 52,752.62 | |||||||
| Total expenditure2 | 74,189.59 | 71,197.74 | 66,512.57 | 61,800.23 | 57,983.99 | 55,381.76 | 56,279.71 | 52,698.98 | |||||||
| Management savings | 12,468.17 | 12,448.06 | 11,984.78 | 11,618.19 | 10,732.04 | 9,886.67 | 10,078.27 | 9,595.71 | |||||||
| Gross savings (operating balance) | 11,587.09 | 11,367.28 | 11,177.34 | 10,931.82 | 9,942.59 | 9,105.36 | 9,200.87 | 8,713.6 | |||||||
| Net savings (after debt repayment) | 6,859.77 | 6,759.49 | 6,640.72 | 6,448.18 | 5,506.04 | 5,081.72 | 5,003.51 | 4,638.55 | |||||||
| Net lending (+) or borrowing (−) | -3,337.35 | -1,759.03 | -426.25 | 472.49 | 667.79 | -125.25 | -1,190.26 | -272.42 | |||||||
| Outstanding debt at 31 December | 56,455.56 | 53,081.12 | 50,936.96 | 49,948.96 | 48,787.08 | 48,423.07 | 45,639.93 | 44,234.53 | |||||||
| Working capital | 17,341.11 | 17,388.59 | 17,415.03 | 17,038.39 | 15,742.29 | 14,911.71 | 13,106.41 | 12,941.06 | |||||||
| Deposits with the Treasury | 12,477.65 | 13,166.66 | 13,851.14 | 13,668.06 | 14,277.69 | 11,993.21 | 9,846.96 | 9,941.45 | |||||||
| Regional councils9 | |||||||||||||||
| Total revenue2 | 42,219.21 | 43,064.17 | 40,423.31 | 38,585.04 | 38,058.92 | 37,319.81 | 35,920.5 | 35,098.84 | 32,689.68 | 30,365.52 | 30,015.32 | 28,668.44 | 28,386.39 | 27,565.34 | |
| Total expenditure2 | 42,197.22 | 42,987.03 | 41,004.62 | 38,791.85 | 37,865.54 | 37,185.69 | 35,737.28 | 34,606.51 | 32,810.18 | 30,177.49 | 30,022.17 | 29,042.75 | 28,529.83 | 27,309.77 | |
| Management savings | 7,109.56 | 6,727.83 | 6,638.74 | 6,604.53 | 6,209.94 | 5,553.14 | 6,843.44 | 6,191.53 | 5,738.77 | 5,273.15 | 5,067.71 | 5,342.44 | 5,766.78 | 5,784.1 | |
| Gross savings (operating balance) | 6,302.79 | 5,899.39 | 5,864.91 | 6,225.88 | 5,750.73 | 5,057.08 | 6,459.25 | 5,748.21 | 5,312.58 | 4,766.16 | 4,606.24 | 4,765.7 | 5,305.33 | 5,345.19 | |
| Net savings (after debt repayment) | 3,588.9 | 3,299.9 | 3,624.99 | 4,125.79 | 3,999.18 | 2,670.33 | 4,567.05 | 3,642.46 | 3,495.47 | 2,830.87 | 2,534.75 | 2,835.75 | 3,305.65 | 3,703.76 | |
| Net lending (+) or borrowing (−) | -1,510.71 | -2,157.42 | -1,835.37 | -1,540.36 | -2,148.6 | -2,278.02 | 43.59 | -98.62 | -840.73 | -1,429.06 | -2,086.31 | -2,018.28 | -1,151.32 | -827.36 | |
| Outstanding debt at 31 December | 39,232.59 | 37,673.17 | 35,528.8 | 34,283.32 | 33,012.62 | 30,547.41 | 28,035.33 | 27,851.44 | 26,889.07 | 26,153.03 | 24,075.85 | 22,023.18 | 20,323.48 | 19,162.14 | |
| Working capital | 1,377.96 | 1,357.48 | 1,286.23 | 1,854.8 | 2,068.74 | 1,880.08 | 1,746.09 | 1,563.15 | 1,054.94 | 1,178.61 | 929.01 | 920.97 | 1,289.44 | 1,433.19 | |
| Deposits with the Treasury | 1,101.44 | 1,198.01 | 1,717.7 | 2,631.45 | 5,428.35 | 4,500.58 | 3,226.75 | 2,537.01 | 2,358.21 | 1,924.05 | 1,693.37 | 926.19 | 1,201.28 | 1,423.37 | |
| Departmental councils9 | |||||||||||||||
| Total revenue2 | 96,789.64 | 93,796.99 | 90,449.39 | 90,372.12 | 87,288.04 | 84,144.91 | 82,363.43 | 74,055.5 | 74,983.81 | 75,404.28 | 76,185.86 | 73,986.42 | 72,536.43 | 71,878.7 | |
| Total expenditure2 | 95,828.68 | 95,977.41 | 93,044.52 | 88,521.14 | 85,460.38 | 83,314.55 | 82,470.51 | 73,756.51 | 74,439.11 | 74,448.9 | 75,733.34 | 74,118.32 | 72,802.36 | 72,116.54 | |
| Management savings | 9,119.53 | 6,998.16 | 9,012.52 | 13,337.68 | 12,941.58 | 9,073.27 | 11,091.95 | 9,244.21 | 8,960.99 | 8,804.77 | 7,821.48 | 7,624.38 | 7,810.94 | 8,391.4 | |
| Gross savings (operating balance) | 7,977.36 | 5,710.83 | 8,529.78 | 13,180.52 | 12,433.09 | 8,423.12 | 10,434.87 | 8,480.98 | 8,391.01 | 8,244.43 | 7,064.27 | 6,879.77 | 7,029.82 | 7,626.76 | |
| Net savings (after debt repayment) | 4,094.36 | 1,948.34 | 4,714.81 | 9,209.44 | 8,337.48 | 4,638.14 | 6,236.47 | 4,877.26 | 4,822.18 | 4,858.89 | 3,837.32 | 3,960.63 | 4,222.63 | 4,415.19 | |
| Net lending (+) or borrowing (−) | -1,922.69 | -5,465.75 | -2,879.45 | 1,964.65 | 1,889.48 | -1,340.95 | 888.97 | 1,251.1 | 1,398.83 | 1,356.13 | -76.36 | -1,106.75 | -1,226.13 | -943.6 | |
| Outstanding debt at 31 December | 48,916.2 | 46,066.36 | 42,820.4 | 42,524.68 | 42,673.24 | 42,728.59 | 40,487.38 | 34,569.31 | 35,449.99 | 36,170.39 | 36,629.08 | 34,084.46 | 32,758.7 | 31,673.77 | |
| Working capital | 7,346.64 | 6,331.09 | 8,563.76 | 11,203.67 | 9,419.13 | 7,668.35 | 6,845.78 | 6,431.09 | 6,124.9 | 5,554.13 | 4,454.41 | 3,893.53 | 4,015.83 | 4,280.06 | |
| Deposits with the Treasury | 8,011.72 | 6,670.91 | 8,927.04 | 12,172.18 | 12,406.46 | 9,499.57 | 7,569.55 | 7,340.03 | 6,553.51 | 5,358.1 | 4,873.83 | 4,546.43 | 4,623.73 | 4,979.68 | |
| Fire and rescue services9 | |||||||||||||||
| Total revenue2 | 6,345.35 | 6,191.79 | 5,924.2 | 5,662.4 | 5,436.92 | 5,214.54 | 5,153.88 | 5,024.07 | 4,984.45 | 4,935.73 | 4,930.55 | 4,860.85 | 4,862.21 | 4,827.07 | |
| Total expenditure2 | 6,271.57 | 6,211.12 | 5,939.21 | 5,656.76 | 5,405.93 | 5,188.23 | 5,156.97 | 4,982.18 | 4,951.88 | 4,862.3 | 4,927.53 | 4,882.53 | 4,845.99 | 4,793.62 | |
| Management savings | 564.7 | 500.59 | 421.82 | 442.14 | 491.87 | 496.83 | 483.02 | 533.79 | 528.15 | 519.13 | 478.53 | 500.82 | 520.69 | 508.77 | |
| Gross savings (operating balance) | 525.96 | 459.55 | 400.53 | 399.25 | 488.73 | 473.05 | 458.2 | 505.54 | 479.8 | 471.3 | 440.87 | 439.97 | 471.17 | 448.37 | |
| Net savings (after debt repayment) | 355.73 | 293.01 | 235.42 | 239.53 | 337.27 | 323.19 | 305.57 | 344.92 | 316.84 | 315.95 | 288.36 | 295.61 | 328.11 | 303.93 | |
| Net lending (+) or borrowing (−) | 39.37 | -39.7 | -30.57 | -41.18 | 13.53 | 62.35 | 16.64 | 117.46 | 75.01 | 111.31 | 45.42 | 23 | 46.39 | 16.68 | |
| Outstanding debt at 31 December | 1,673.82 | 1,639.41 | 1,516.75 | 1,501.3 | 1,454.67 | 1,447.5 | 1,493.28 | 1,524.29 | 1,599.8 | 1,635.02 | 1,649.83 | 1,662 | 1,708.26 | 1,737.53 | |
| Working capital | 735.91 | 662.23 | 681.66 | 695.76 | 690.22 | 659.54 | 633.33 | 636.34 | 594.4 | 561.97 | 482.04 | 482.47 | 504.42 | 488.81 | |
| Deposits with the Treasury | 699.78 | 689.35 | 688.71 | 692.17 | 691.74 | 644.34 | 618.91 | 599.81 | 581.93 | 572.52 | 465.61 | 427.49 | 464.92 | 453.17 | |
| Intercommunal syndicates9 | |||||||||||||||
| Total revenue2 | 25,067.11 | 24,748.62 | 23,798.86 | 22,513.24 | 22,107.33 | 20,273.41 | 20,671.19 | 19,924.08 | |||||||
| Total expenditure2 | 24,838.94 | 24,381.93 | 23,782.02 | 22,243.08 | 21,473.58 | 19,840.06 | 20,587.15 | 19,673.12 | |||||||
| Management savings | 4,830.58 | 4,702.65 | 4,528.14 | 4,254.55 | 4,469.41 | 4,085.72 | 4,201.05 | 4,037.35 | |||||||
| Gross savings (operating balance) | 4,257.76 | 4,161.52 | 4,028.27 | 3,814.26 | 4,093.28 | 3,667.2 | 3,676.61 | 3,508.78 | |||||||
| Net savings (after debt repayment) | 2,393.11 | 2,332.9 | 2,267.74 | 2,047.42 | 2,404.1 | 2,067.56 | 2,029.51 | 1,818.58 | |||||||
| Net lending (+) or borrowing (−) | -900.56 | -538.26 | -644.93 | -394.94 | 75.79 | 98.21 | -143.28 | 13.75 | |||||||
| Outstanding debt at 31 December | 21,461.22 | 20,289.21 | 19,502.25 | 18,927 | 19,180.21 | 18,517.82 | 18,522.89 | 17,945.35 | |||||||
| Working capital | 9,669.69 | 9,455.66 | 9,146.36 | 9,220.01 | 9,075.67 | 8,453.75 | 8,162.22 | 8,161.75 | |||||||
| Deposits with the Treasury | 8,039.27 | 8,084.84 | 8,163.11 | 8,023.8 | 7,854.54 | 7,092.8 | 7,087.04 | 7,062.78 | |||||||
| Social action centres9 | |||||||||||||||
| Total revenue2 | 8,862.91 | 8,669.53 | 8,418.23 | 7,974.7 | 7,669.87 | 7,515.46 | 7,328.44 | 7,185.53 | |||||||
| Total expenditure2 | 8,814.93 | 8,671.34 | 8,437.88 | 8,025.44 | 7,636.43 | 7,360.23 | 7,247.56 | 7,106.73 | |||||||
| Management savings | 181.77 | 127.56 | 113.89 | 183.2 | 273.41 | 372.3 | 270.07 | 265.08 | |||||||
| Gross savings (operating balance) | 261.13 | 194.47 | 144.69 | 141.6 | 232.98 | 345.74 | 237.26 | 215.29 | |||||||
| Net savings (after debt repayment) | 132.95 | 79.02 | 36.08 | 9.71 | 120.12 | 235.22 | 125.94 | 90.92 | |||||||
| Net lending (+) or borrowing (−) | 92.36 | 33.18 | -24.51 | -39.5 | 41.19 | 176.39 | 37.36 | 69.45 | |||||||
| Outstanding debt at 31 December | 1,337.61 | 1,395.09 | 1,414.42 | 1,430.67 | 1,458.43 | 1,431.75 | 1,456.3 | 1,417.09 | |||||||
| Working capital | 1,699.95 | 1,667.29 | 1,673.51 | 1,717.51 | 1,775.63 | 1,750.6 | 1,593.28 | 1,512.49 | |||||||
| Deposits with the Treasury | 1,466.05 | 1,469.94 | 1,444.25 | 1,516.02 | 1,518.95 | 1,451.77 | 1,267.71 | 1,173.05 | |||||||
| Other local public bodies9 | |||||||||||||||
| Total revenue2 | 22,639.68 | 20,997.24 | 20,031.73 | 17,720.71 | 16,480.78 | 13,809.13 | 11,053.68 | 10,592.42 | |||||||
| Total expenditure2 | 22,779.68 | 21,135.5 | 19,539.26 | 17,822.28 | 16,450.41 | 13,174.67 | 10,990.9 | 10,446.3 | |||||||
| Management savings | 2,214.3 | 2,013.06 | 2,178.77 | 1,137.45 | 760.7 | 1,188.71 | 966.17 | 1,042.45 | |||||||
| Gross savings (operating balance) | 1,800.56 | 1,808.81 | 2,005.12 | 1,027.02 | 702.32 | 1,148.63 | 888.57 | 858.88 | |||||||
| Net savings (after debt repayment) | 1,340.66 | 1,408.18 | 1,607.98 | 691.11 | 479.87 | 943.95 | 701.11 | 694.68 | |||||||
| Net lending (+) or borrowing (−) | -2,233.74 | -1,851.59 | -1,081.71 | -1,504.41 | -2,097.13 | -436.84 | -374.99 | -80.34 | |||||||
| Outstanding debt at 31 December | 15,947.76 | 13,859.24 | 12,123.86 | 10,539.89 | 6,377.67 | 4,242.3 | 3,182.87 | 2,850.16 | |||||||
| Working capital | 2,359.86 | 2,526.95 | 2,682.13 | 2,218.31 | 2,245.19 | 2,248.55 | 1,644.81 | 1,670.76 | |||||||
| Deposits with the Treasury | 1,782.36 | 1,649.08 | 1,849.97 | 2,535.4 | 2,907.15 | 2,397.55 | 1,646.41 | 1,306.77 |
Latest reading
Gross savings (operating balance) stood at 15,337.08 EUR million in 2025. That is +3.0% from 2024. The series on this page is annual and runs from 2018 to 2025. Source: OFGL – Observatoire des finances et de la gestion publique locales (data.ofgl.fr).
- Latest
- 15,337.08 EUR million
- 2025
- vs previous period
- +3.0%
- 2024
About this data
France local government accounts and finances by category of authority from the OFGL. This annual dataset provides consolidated financial statements in EUR millions for municipalities, regional and departmental councils, and other local public bodies. It details operating and investment revenues, staff costs, central government transfers, and net lending or borrowing. Historical series track gross savings, working capital, and new borrowing since 2012.
Frequently asked questions
- What categories of authorities are included in the France local government accounts?
- The dataset includes municipalities, intermunicipal groupings, regional councils, departmental councils, fire and rescue services, intercommunal syndicates, and social action centres in France.
- What financial measures are tracked for French local authorities?
- It tracks operating and investment revenues, staff costs, central government transfers, gross and net savings, capital grants, new borrowing, and net lending or borrowing.
- What is the source and frequency of the French local government financial data?
- The data is published annually by the Observatoire des finances et de la gestion publique locales (OFGL) and is available starting from the year 2012.
- How are local government savings defined in this French fiscal dataset?
- The dataset distinguishes between gross savings (the operating balance before capital transactions) and net savings, which represent the funds remaining after debt repayment.
