Tax policy directorate – Bureau a

 
CHAPTER 6: 
OTHER LOCAL TAXES 
I – ADDITIONAL TAXES 
Communes that collect household waste may introduce a household waste collection tax (taxe 
d’enlèvement des ordures ménagères). Where responsibility for waste disposal has been transferred to 
a public establishment for intercommunal cooperation, it may levy a tax provided that it at least collects 
the waste. The tax is assessed on the cadastral income used as the base for property tax on developed 
land. 
Household waste collection tax is payable on all properties belonging to individuals or legal entities 
liable to property tax on developed land or temporarily exempt from it. 
The communes and their intermunicipal cooperation establishments may introduce an incentivising 
share of the household waste collection tax (taxe d’enlèvement des ordures ménagères), based on the 
quantity of waste produced locally, which would be added to the existing fixed share. 
Household waste collection tax yielded €6.6 billion in 2015. 
There are also taxes for the costs of chambers of agriculture, commerce and industry and trade and 
crafts which accrue to them. 
Starting in 2015, a special supplementary annual tax was introduced to benefit the Ile-de-France region, 
with an eye to financing investments in public transport. It is paid by all taxpayers liable to the property 
tax on developed land or for the business premises contribution in the communes in the Ile-de-France 
region. The yield of this additional tax is established each year by the Regional Council of the Ile-de-
France region, up to a cap of €80 million for 2015. 
II – SPECIAL INFRASTRUCTURE TAXES 
Special infrastructure taxes (taxes spéciales d’équipement) accrue to a public land bank or 
development agency. They are payable by all taxpayers (individuals or legal entities) liable to local 
taxes within a given area and are calculated on the same basis. 
In 2011, a special infrastructure tax was introduced in favour of the “Société du Grand Paris” public 
establishment. The tax yielded €117 million in 2015.

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