How much did municipalities, departments, regions and other local authorities or the State receive from local taxes in 2023? Whether it concerns taxes on households or businesses. And which taxes have increased or decreased the most in one year? The DGFiP has just revealed the figures.
The household waste removal tax (TEOM) brought in nearly 8.6 billion euros to French municipalities and intercommunalities in 2023, compared to 7.9 billion in 2022, an 8% increase, and 7.5 billion in 2021, according to public data revealed this Tuesday March 12 by the General Directorate of Public Finances (DGFiP). Constant around 7 billion euros for many yearsit has clearly exploded since the Covid-19 period and since 2021. The resources of this tax invoiced to households at the same time as the land tax are exclusively allocated to municipalities and intercommunalities.
It’s an open secret: the land tax soared in 2023. The overall revenue from this local tax (excluding land without construction) has climb by 10% in one yearbringing in 43.1 billion euros in 2023 compared to 39.1 billion euros in 2022 and 34.5 billion in 2021. By adding the ancillary taxes, including the TEOM relating to homes, the land tax on built properties climbs even close of 52 billion euros as shown in the table below.
| Local taxes | Recipes 2022 | Recipes 2023 | evolution from 2022 to 2023 |
| Housing tax | 6206 million euros | 4,223 million euros | -32% |
| Property tax on built properties and additional taxes | 47,059 million euros | 51,701 million euros | +10% |
| Property tax on unbuilt properties and related taxes | 1553 million euros | 1,672 million euros | +8% |
| Professional tax and related taxes | 1million euros | 2million euros | +59% |
| CFE and related taxes | 8498 million euros | 9,058 million euros | +7% |
| IFER | 1847 million euros | 1,983 million euros | +7% |
| Annual flat-rate tax on pylnes | 301 million euros | 315 million euros | +5% |
| Miscellaneous taxes | 28 million euros | 35 million euros | +25% |
| Contribution on added value of companies (CVAE) | 11,695 million euros | 6,103 million euros | -48% |
| Tax on commercial premises (TASCOM) | 1064 million euros | 1,172 million euros | +10% |
| Tax on insurance agreements (TCA) | 10055 million euros | 10,699 million euros | +6% |
| Total local taxes collected for the state and local authorities | 88310 million euros | 86,963 million euros | -2% |
Source: DGFiP
Property tax: is the rate in your municipality above the average?
Recipes that collapse…
Housing tax, obviously. Since 2023, this local tax only applies to second homes. In 2022, part of the main residences were still taxed, even if the tax was reduced. Under these conditions, revenues logically collapse by 32%.
There remains one observation: the overall budget for local taxes collected for the state and local authorities is almost stable, although slightly decreasing… with most taxes increasing while the housing tax is decreasing.
Increase in property tax 2023: The problem is that it is the only lever for municipalities