2026 ranking · local taxes per inhabitant

The towns in France with the lowest local taxes per inhabitant

Q: Which town in France collects the least local taxes per inhabitant?

La Hague (Manche) collects the least local taxes per inhabitant in France: €−159.

La Hague (Manche) collects the least local taxes per inhabitant in France: €−159. Next come Petit-Caux (Seine-Maritime, €−97) and Gros-Morne (Martinique, €5).

2,278 towns ranked out of 34,875

La Hague, 1^stThe next 19

The podium

This ranking covers 2,278 of the 34,875 towns in France. Not ranked: towns with fewer than 5,000 inhabitants. At the other end of the ranking, Bourg-Saint-Maurice (Savoie) comes last with €3,252.

In France, a commune is the smallest unit of local government, from large cities to tiny villages. Paris, Lyon and Marseille are ranked as whole communes: their arrondissements (districts) have no rank of their own.

The ranking: lowest local taxes per inhabitant in France

Rank	Town	Department	Local taxes per inhabitant (€)	Population
1	La Hague	Manche (50)	−159	11,761
2	Petit-Caux	Seine-Maritime (76)	−97	9,744
3	Gros-Morne	Martinique (972)	5	9,684
4	Le Lorrain	Martinique (972)	33	6,635
5	Le Diamant	Martinique (972)	45	6,234
6	Bandraboua	Mayotte (976)	58	16,275
7	Dembeni	Mayotte (976)	58	20,387
8	Acoua	Mayotte (976)	58	5,865
9	Golbey	Vosges (88)	73	8,950
10	Port-Jérôme-sur-Seine	Seine-Maritime (76)	93	10,821
11	Kani-Kéli	Mayotte (976)	99	6,086
12	Mamoudzou	Mayotte (976)	105	94,603
13	Petit-Canal	Guadeloupe (971)	113	8,337
14	Fenouillet	Haute-Garonne (31)	121	5,836
15	Dzaoudzi	Mayotte (976)	128	20,336
16	Ouangani	Mayotte (976)	132	14,534
17	Saint-Maurice-l'Exil	Isère (38)	150	6,966
18	Koungou	Mayotte (976)	151	36,971
19	Les Achards	Vendée (85)	152	5,633
20	Chiconi	Mayotte (976)	159	16,542
21	Sada	Mayotte (976)	168	12,623
22	M'Tsangamouji	Mayotte (976)	171	11,966
23	Bandrele	Mayotte (976)	173	11,856
24	Verdun	Meuse (55)	179	17,786
25	Montoir-de-Bretagne	Loire-Atlantique (44)	179	7,378
26	Chirongui	Mayotte (976)	187	10,245
27	Laneuveville-devant-Nancy	Meurthe-et-Moselle (54)	192	6,696
28	Behren-lès-Forbach	Moselle (57)	201	6,203
29	Cruseilles	Haute-Savoie (74)	205	5,641
30	Mtsamboro	Mayotte (976)	216	11,613
31	Le Lamentin	Martinique (972)	218	39,780
32	Schweighouse-sur-Moder	Bas-Rhin (67)	221	5,236
33	Ludres	Meurthe-et-Moselle (54)	228	5,920
34	Gonfreville-l'Orcher	Seine-Maritime (76)	228	8,958
35	Ducos	Martinique (972)	242	18,321
36	Courcelles-lès-Lens	Pas-de-Calais (62)	244	7,860
37	Bouéni	Mayotte (976)	253	7,611
38	Gambsheim	Bas-Rhin (67)	255	5,369
39	Mesnils-sur-Iton	Eure (27)	259	6,291
40	Rabastens	Tarn (81)	259	6,006
41	Cernay	Haut-Rhin (68)	261	12,219
42	Val-de-Moder	Bas-Rhin (67)	264	5,167
43	Gémenos	Bouches-du-Rhône (13)	265	6,712
44	Les Abrets en Dauphiné	Isère (38)	272	6,973
45	Sainte-Sigolène	Haute-Loire (43)	273	6,209
46	Calonne-Ricouart	Pas-de-Calais (62)	277	5,393
47	Feignies	Nord (59)	280	6,765
48	Gaillac	Tarn (81)	282	16,531
49	Saint-Martin-la-Pallu	Vienne (86)	288	5,798
50	Les Avirons	Réunion (974)	289	11,735
51	Saint-Alban	Haute-Garonne (31)	290	6,605
52	Les Trois-Bassins	Réunion (974)	291	7,312
53	Ugine	Savoie (73)	291	7,360
54	Stiring-Wendel	Moselle (57)	294	11,034
55	Fouquières-lès-Lens	Pas-de-Calais (62)	296	6,119
56	Erdre-en-Anjou	Maine-et-Loire (49)	296	5,882
57	Berre-l'Étang	Bouches-du-Rhône (13)	297	13,912
58	Noyant-Villages	Maine-et-Loire (49)	298	5,541
59	Saint-Laurent-du-Maroni	French Guiana (973)	299	54,718
60	Haillicourt	Pas-de-Calais (62)	301	5,094
61	Lisle-sur-Tarn	Tarn (81)	301	5,038
62	Flines-lez-Raches	Nord (59)	302	5,830
63	Ostricourt	Nord (59)	304	6,124
64	Le François	Martinique (972)	304	15,928
65	Bricquebec-en-Cotentin	Manche (50)	305	5,981
66	Thizy-les-Bourgs	Rhône (69)	307	5,877
67	Fillière	Haute-Savoie (74)	308	10,322
68	Hombourg-Haut	Moselle (57)	309	6,030
69	Alençon	Orne (61)	312	26,175
70	Sablé-sur-Sarthe	Sarthe (72)	313	12,850
71	Étoile-sur-Rhône	Drôme (26)	316	5,579
72	Entre-Deux	Réunion (974)	316	7,265
73	Sèvremont	Vendée (85)	317	6,708
74	Saint-Privat-des-Vieux	Gard (30)	317	5,816
75	Hauts de Bienne	Jura (39)	318	5,294
76	Drusenheim	Bas-Rhin (67)	319	5,445
77	Escaudain	Nord (59)	319	9,080
78	Chatuzange-le-Goubet	Drôme (26)	320	6,634
79	Farébersviller	Moselle (57)	322	5,267
80	Grande-Synthe	Nord (59)	323	20,411
81	Bischwiller	Bas-Rhin (67)	324	12,376
82	Rethel	Ardennes (08)	325	7,674
83	Belleville-en-Beaujolais	Rhône (69)	325	14,307
84	Cugand-la-Bernardière	Vendée (85)	326	5,848
85	Blendecques	Pas-de-Calais (62)	326	5,077
86	Essarts-en-Bocage	Vendée (85)	329	7,022
87	Wingles	Pas-de-Calais (62)	329	8,765
88	Tsingoni	Mayotte (976)	330	14,194
89	Woippy	Moselle (57)	331	15,068
90	Wasselonne	Bas-Rhin (67)	332	5,834
91	Revin	Ardennes (08)	332	5,817
92	Fameck	Moselle (57)	333	14,939
93	Laxou	Meurthe-et-Moselle (54)	333	14,948
94	Sausheim	Haut-Rhin (68)	334	5,750
95	Creutzwald	Moselle (57)	334	12,432
96	Wallers	Nord (59)	335	5,685
97	Lallaing	Nord (59)	337	6,340
98	Kourou	French Guiana (973)	337	25,026
99	Guénange	Moselle (57)	338	8,151
100	Fenain	Nord (59)	339	5,488

Source: DGFiP (French public finance directorate), individual accounts of communes (main budget); local taxes collected by the commune in the latest fiscal year published, divided by the DGF population, towns with 5,000 or more inhabitants. Not ranked: towns with fewer than 5,000 inhabitants. Tied values share the same rank. Data sources.

FAQ

Lowest local taxes per inhabitant in France: FAQ

Which town in France collects the least local taxes per inhabitant?

La Hague (Manche) collects the least local taxes per inhabitant in France: €−159.

What are the 10 towns in France with the lowest local taxes per inhabitant?

In order: La Hague (€−159), Petit-Caux (€−97), Gros-Morne (€5), Le Lorrain (€33), Le Diamant (€45), Bandraboua (€58), Dembeni (€58), Acoua (€58), Golbey (€73), and Port-Jérôme-sur-Seine (€93).

Which town in France collects the most local taxes per inhabitant?

Bourg-Saint-Maurice (Savoie) collects the most local taxes per inhabitant in France: €3,252. See the towns in France with the highest local taxes per inhabitant.

How many towns in France are ranked?

2,278 out of 34,875. Not ranked: towns with fewer than 5,000 inhabitants.

What does this amount measure?

It is the local tax revenue collected by the commune itself (mainly property taxes, including on business premises, and the residence tax on second homes), divided by its DGF population, for the latest fiscal year published by the DGFiP. The amount depends on the rates the town council votes but also on its tax base (homes, businesses, second homes), so it does not measure what a household pays. Taxes collected by the intercommunality are not included. Only towns with 5,000 or more inhabitants are ranked.