What are the main local direct taxes in France?

The main local direct taxes in France include the property tax on built land (TFPB), the property tax on unbuilt land (TFPNB), the business property contribution (CFE), and the household waste collection tax (TEOM).

What is the state operating grant (DGF) in France?

The state operating grant, or Dotation Globale de Fonctionnement (DGF), is the main financial transfer from the French central government to local authorities, including municipalities and intermunicipal groupings.

How far back does the France local taxes and grants dataset go?

The dataset provides annual statistics on French local direct tax receipts and state operating grants starting from the year 2012.

France local taxes and state grants

Name: France local taxes and state grants
Creator: OFGL – Observatoire des finances et de la gestion publique locales (data.ofgl.fr)
License: https://creativecommons.org/licenses/by/4.0/

France local taxes and state operating grants to local authorities, in millions of euros.

Indicator	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012
Property tax on built land (TFPB)2
Tax receipts, all recipients3		42,961.04	41,806.85	39,685.8	36,103.6	34,183.62	35,009.38	34,267.51	33,379.34	32,479.74	31,677.68	30,161.36	29,039.24	28,283.37	27,103.24
Municipalities		40,157.28	39,113.06	37,165.07	33,851.35	32,271.15	18,706.45	18,287.39	17,458.94	17,025.98	16,651.56	16,175	15,592.14	15,222.9	14,726.4
Intermunicipal groupings		2,619.45	2,518.96	2,351.16	2,098.66	1,775.76	1,584.82	1,522.53	1,464.13	1,315.71	1,233.41	1,099.98	985.96	897.43	825.17
Syndicates		184.31	174.83	169.57	153.59	136.71	87.84	95.85	95.15	103.01	104.65	105.72	110.63	109.1	103.82
Net taxable base by recipient3
Municipalities		107,964.12	105,198.96	100,671.05	94,293.43	90,615.2	94,146.38	92,068.61	89,655.38	87,740.95	86,180.15	84,613.34	82,525.13	80,633.93	78,035.4
Intermunicipal groupings		73,172.05	71,134.17	67,411.75	61,768.58	57,183.39	55,665.1	54,188.64	52,217.05	49,304.21	43,734.31	41,448.36	37,990.39	34,389.88	30,378.77
Syndicates		11,193.64	10,661.57	10,115.95	9,394.36	8,971.75	9,092.57	9,659.76	9,462.74	10,626.66	10,956.58	10,847.21	10,768.06	10,904.7	10,743.86
Property tax on unbuilt land (TFPNB)2
Tax receipts, all recipients3		1,094.11	1,204.37	1,152.71	1,068.64	1,028.45	1,019.3	1,006.03	984.44	972.12	964.86	959.15	934.49	922.56	904.64
Municipalities		915.7	1,007.72	965.99	897.68	867.27	863.41	852.61	834.3	824.56	818.4	815.31	795.26	786.31	772.92
Intermunicipal groupings		171.66	189.38	179.6	163.94	154.7	151.82	149.31	145.96	142.64	141.46	138.68	134.05	131.02	126.62
Syndicates		6.75	7.27	7.11	7.02	6.48	4.07	4.11	4.18	4.92	5	5.16	5.18	5.23	5.1
Net taxable base by recipient3
Municipalities		2,138.5	2,359.03	2,269.23	2,120.39	2,052.57	2,048.38	2,024.22	1,982.84	1,966.37	1,958.23	1,952.59	1,927.2	1,887.07	1,856.1
Intermunicipal groupings		2,062.89	2,285.9	2,199.96	2,054.32	1,983.56	1,978.88	1,955.11	1,919.67	1,899.3	1,898.2	1,905.62	1,874.64	1,838.63	1,776.76
Syndicates		119.67	132.05	127.05	117.36	112.35	111.21	113.21	110.61	140.52	142.58	146.08	137.18	142.6	146.03
Business property contribution (CFE)2
Tax receipts, all recipients5		8,220.58	7,872.51	7,455.61	6,961.4	6,716.84	7,969.78	7,724.91	7,659.31	7,390.21	7,104.52	6,919.77	6,668.24	6,634.41	6,364.27
Intermunicipal groupings, outside special zones		7,637.35	7,311.36	6,906.75	6,430.47	6,188.74	7,374.93	7,142.77	7,076.25	6,785.58	6,314.11	5,807.03	5,559.54	5,355.02	4,965.49
Municipalities		573.2	551.89	539.4	521.85	519.49	582.58	570.42	572.45	592.4	767.28	1,079.21	1,073.61	1,238.47	1,348.09
Intermunicipal groupings, business activity zones		6.59	6.11	6.34	5.72	5.7	8.99	8.5	7.15	7.7	16.12	17.94	17.88	19.4	20.96
Intermunicipal groupings, wind power zones		1.07	0.93	0.8	0.71	0.66	1.16	1.1	1.21	1.06	0.94	0.75	0.64	0.6	0.44
Syndicates		2.37	2.22	2.31	2.65	2.26	2.13	2.12	2.25	3.46	6.06	14.84	16.56	20.92	29.29
Net taxable base by recipient5
Intermunicipal groupings, outside special zones		28,210.57	27,098.4	25,741.14	24,140.93	23,308.99	27,994.17	27,141.26	26,851.97	26,007.44	25,018.18	23,586.23	22,856.65	22,182.89	20,728.57
Municipalities		3,241.52	3,123.22	3,076.64	2,979.71	2,953.1	3,329.41	3,254.19	3,247.19	3,381.2	4,232.89	5,485.87	5,494.34	6,223.87	6,609.68
Intermunicipal groupings, business activity zones		30.14	27.94	28.09	25.4	24.14	38.22	36.22	31.4	34.01	76.29	84.35	84.14	93.42	100.53
Intermunicipal groupings, wind power zones		4.79	4.21	3.56	3.21	2.99	5.23	4.97	5.45	4.76	4.56	3.68	3.09	2.82	2.08
Syndicates		55.28	52.41	44.12	48.77	54.63	77.27	71.76	67.87	88.59	146.02	501.6	541.58	783.29	908.76
Household waste collection tax (TEOM)2
Tax receipts, all recipients4		9,164.11	8,939.51	8,494.61	7,881.31	7,398.33	7,105.83	6,985.48	6,899.79	6,781.03	6,680.52	6,547.49	6,354.66	6,256.16	6,089.91
Full-rate zones		8,993.96	8,769.09	8,319.31	7,717.81	7,235.76	6,947.56	6,824.84	6,741.39	6,619.92	6,521.47	6,389.7	6,202.27	6,102.98	5,938.24
Reduced-rate zones A		162.34	158.58	159.94	150.27	149.43	145.53	146.85	144.96	147.3	142.75	138.49	133.61	133.98	130.62
Reduced-rate zones B		5.77	9.84	13.43	11.45	11.44	11.08	11.98	11.76	12.15	14.3	14.69	14.36	14.81	16.25
Reduced-rate zones C		2.04	2	1.93	1.78	1.7	1.65	1.8	1.68	1.65	1.99	4.6	4.43	4.39	4.8
Net taxable base by recipient4
Full-rate zones		94,036.11	91,415.73	87,635.44	82,542.79	79,052.51	77,299	75,797.02	73,709.68	71,713.51	70,458.82	68,687.95	67,072.14	65,935.78	63,896.92
Reduced-rate zones A		1,882.89	1,843.32	1,880.88	1,770.32	1,748.49	1,734.75	1,740.13	1,699.71	1,743.79	1,661.13	1,651.9	1,603.19	1,612.74	1,552.28
Reduced-rate zones B		73.93	109.01	163.38	146.44	147.16	145.76	151.57	145.92	149.38	159.06	163.36	161.73	175.22	206.34
Reduced-rate zones C		20.78	20.36	19.59	18.21	17.41	17.17	18.93	17.52	17.22	20.66	53.32	49.4	48.29	50.73
State operating grants (DGF)3
Municipalities2
Total DGF of municipalities5	12,884.25	12,805.49	12,576.09	12,329.37	12,017.23	11,953.51	11,885.8	11,832.58	11,795.82
Lump-sum grant	6,457.11	6,678.37	6,748.94	6,802.01	6,780	6,906.35	7,018.66	7,145.44	7,288.68
Urban solidarity grant (DSU)	2,897.6	2,757.96	2,618.49	2,479.03	2,402.11	2,320.96	2,244.24	2,164.55	2,079.33
Rural solidarity grant (DSR)3	2,357.97	2,218.27	2,078.7	1,939.13	1,757.62	1,674.3	1,595.32	1,514.08	1,428.91
DSR, small-town centres fraction	834.95	793.04	751.16	709.29	654.84	617.35	581.8	545.25	506.92
DSR, equalisation fraction	1,029.62	945.8	862.05	778.31	669.4	661.07	653.17	645.05	636.53
DSR, targeted fraction	493.41	479.44	465.48	451.52	433.37	395.88	360.34	323.78	285.46
National equalisation grant (DNP)	740.84	740.93	741.07	741.23	743.42	745.92	748.53	750.32	750.25
Equalisation grant for overseas municipalities (DACOM)	430.72	409.98	388.89	367.76	333.99	305.96	279.05	258.19	248.65
Biodiversity and rural amenities grant (outside DGF)	109.98	110	99.5	41.6
Intermunicipal groupings with own tax powers1
Total DGF of intermunicipal groupings2	6,242.58	6,307.83	6,389.37	6,316.54	6,311.45	6,379.64	6,443.68	6,500.03	6,544.25
Intercommunality grant2	1,953.36	1,863.36	1,773.36	1,683.27	1,653.27	1,623	1,592.73	1,561.86	1,496.17
Intercommunality grant, base part	515.24	484.12	450.93	397.62	400.12	400.03	399.53	377.52	1,518.1
Intercommunality grant, equalisation part	1,202.23	1,129.61	1,052.16	927.77	933.62	933.41	932.23	880.88	934.8
Compensation grant (former business tax share)	4,276.43	4,431.68	4,597.69	4,615.05	4,640.07	4,738.53	4,832.04	4,919.26	5,029.07
Départements2
Total DGF of départements4	8,264.76	8,266.64	8,267	8,268.61	8,276.44	8,416.52	8,505.53	8,603.68	8,609.95
Lump-sum grant	4,050.6	4,060.6	4,070.6	4,080.6	4,090.92	4,247.34	4,256.7	4,314.5	4,330.35
Compensation grant	2,641.21	2,643.1	2,643.46	2,645.06	2,652.58	2,646.24	2,735.88	2,786.23	2,786.66
Minimum operating grant (DFM)	974.04	966.54	959.04	951.54	957.47	949.97	834.89	842.51	836.01
Urban equalisation grant (DPU)	598.91	596.41	593.91	591.41	575.48	572.98	678.06	660.43	656.93
Business tax reform compensation grant (DCRTP, outside DGF)	1,206.99	1,245.99	1,265.99	1,270.99	1,270.99	1,273.42	1,273.42	1,303.42	1,306.8

Latest reading

Tax receipts, all recipients stood at 42,961.04 EUR million in 2025. That is +2.8% from 2024. The series on this page is annual and runs from 2012 to 2025. Source: OFGL – Observatoire des finances et de la gestion publique locales (data.ofgl.fr).

Latest: 42,961.04 EUR million; 2025
vs previous period: +2.8%; 2024

About this data

France local taxes and state operating grants to local authorities, in millions of euros. This annual dataset from OFGL covers property taxes on built and unbuilt land, business property contributions, and household waste collection taxes. It also details state operating grants (DGF) for municipalities, intermunicipal groupings, and syndicates. The statistics are available since 2012.

Frequently asked questions

What are the main local direct taxes in France?: The main local direct taxes in France include the property tax on built land (TFPB), the property tax on unbuilt land (TFPNB), the business property contribution (CFE), and the household waste collection tax (TEOM).
What is the state operating grant (DGF) in France?: The state operating grant, or Dotation Globale de Fonctionnement (DGF), is the main financial transfer from the French central government to local authorities, including municipalities and intermunicipal groupings.
How far back does the France local taxes and grants dataset go?: The dataset provides annual statistics on French local direct tax receipts and state operating grants starting from the year 2012.
Which local authorities are covered in this France taxation dataset?: The data covers various levels of French local administration, including municipalities, intermunicipal groupings, and syndicates, detailing their respective tax receipts and grant allocations.