France municipalities operating revenue: other taxes
France municipalities operating revenue: other taxes stood at 10,446.9 EUR million in 2025, according to OFGL – Observatoire des finances et de la gestion publique locales (data.ofgl.fr). It is one of the indicators in the Local government accounts (OFGL) table (Value · Annual), with a complete series running from 2018 to 2025. The complete series with an interactive chart, free to download.
This indicator in the Local government accounts (OFGL) table
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | |
|---|---|---|---|---|---|---|---|---|---|
| Other taxes2 | 10,446.9 | 9,816.09 | 10,477.93 | 10,314.46 | 9,437.09 | 7,911.02 | 8,440.43 | 6,849.38 | |
| Household waste collection tax (TEOM) | 571.59 | 559.59 | 546.49 | 518.38 | 506.82 | 631.36 | 628.39 | 622 | |
| Share of VAT | 1,432.37 | 1,422.58 | 1,420.65 | 748.5 | 675.74 |
Understanding france municipalities operating revenue: other taxes
Other taxes captures miscellaneous compulsory levies and fiscal contributions managed by municipal administrations that do not fall under standard property or primary local tax classifications. This category includes specialized local fees, specific environmental or infrastructure levies, and supplementary taxes authorized under specific legislative provisions. It acts as a residual grouping for fiscal instruments designed to target particular economic activities or fund dedicated municipal services. This series differs from core local taxes by covering narrower, specialized statutory charges rather than broad-based property or business levies.
Interpreting these figures requires careful examination of statutory changes, as central lawmakers frequently introduce, modify, or sunset specialized minor taxes. Because these levies often target specific sectors or localized externalities, year-on-year volatility can be high compared to stable property tax streams. Analysts should verify whether a sudden movement in this series reflects an underlying change in economic activity or merely a regulatory modification governing levy applicability. Revisions are generally tied to final reconciliation reports submitted by municipal accounting officers long after the initial collection period closes.
Frequently asked questions
- What types of levies are grouped under other taxes?
- Specialized local fees, environmental charges, and supplementary statutory levies not classified under standard property taxes are included.
- Why might this series show high volatility between years?
- Because these levies often target narrow sectors or specific services, regulatory changes can cause sharp fluctuations in yield.
- Are these taxes determined locally?
- They are governed by specific legislative frameworks that may grant limited local modulation within strict national parameters.