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Local authorities, Bruno Retailleau

Local taxation: €9,000 of VAT paid to the municipality for each new home

Direction of change: increase, compared with current law.

The lever. Local authorities' own resources: residence tax (taxe d'habitation), share of national taxes allocated, freedom to set rates. Direction rule: ↑ greater tax-raising powers for local authorities or higher local taxes.

« Verser automatiquement à la commune une fraction forfaitaire de TVA de 9 000 euros pour chaque logement neuf, afin de financer les équipements publics nécessaires : écoles, voirie, réseaux. »1

Translation by the editorsAutomatically pay the municipality a flat-rate share of VAT of 9,000 euros for each new dwelling, in order to finance the necessary public facilities: schools, roads, networks.

Encoding

Position linked to an option of the cost schedule, with no parameter to set: see the costing.

Costing

Announced by the candidate

amount not broken down

Amount announced with no readable annual amount for this position alone: « Aucun impôt nouveau, aucune charge nouvelle » [“No new tax, no new charge”]: the candidate says the payment is funded by the VAT generated by the homes built (measure no. 60). No amount.

Published costings

none

No external costing of this position recorded to date.

Our calculation

−€2.5bn

per year for the public accounts, revenue cut.

The calculation

  • VAT share of €9,000 paid by the State to the municipality for each new home started (274,611 in 2025, SDES), counted as a new grant (editors' calculation): Option costed by the source: a cost of €2.47bn per year.

Assumption by the editors. Reading: « chaque logement neuf » [“each new home”] is a housing start; at the 2025 pace (274,611, SDES), €2.47bn a year, paid to municipalities to fund public facilities, and therefore counted as a new grant (convention of the grants lever); if municipalities saved the payment, the transfer would be neutral for general government as a whole. The candidate presents the payment as funded by the VAT on the homes built (« Aucun impôt nouveau, aucune charge nouvelle » [“No new tax, no new charge”]): this revenue, which assumes additional homes, is not counted.

Coefficient calculated by the editors from SDES, Construction de logements : résultats à fin décembre 2025 (France entière): the position is marked as an assumption by the editors.

Current law, sources and limits of the cost schedule

Current law. Compulsory levies of local government: €190bn in 2025. Residence tax (taxe d'habitation) on main residences abolished since 2023, offset by the transfer of the départements' TFPB to municipalities and by fractions of VAT. Remaining: TH on second homes (€3.1bn, rate set freely); TFPB (€43.1bn); CFE; DMTO (€17.7bn in 2025); transferred fraction of VAT (€53bn).

Horizon. Local revenue; impact on the overall general government balance, neutralised if the measure merely transfers between the State and local authorities.

Limits. The TH (housing tax) figures date from 2017 to 2021 (€22.2bn received by local authorities; €19.3bn paid by households) and are not updated. Some local reforms are merely transfers, with a zero balance for general government as a whole: treated as such. Exception (option of 18 October 2026): a State payment to communes earmarked for new spending (public facilities) is counted as a grant, at the cost to the State, as in the local authority grants lever: €9,000 × 274,611 housing starts in 2025 (SDES, seasonally adjusted cumulative total) = €2.47bn per year, at the 2025 construction rate (editors' calculation; 379,222 dwellings authorised in the same year).

  • Fipeco, Les impôts locaux, 2026-06-24: « Les prélèvements obligatoires affectés aux administrations publiques locales se sont élevées ... à 190 Md€ en 2025 ... Son produit s'est élevé à 22,2 Md€ pour les collectivités locales en 2017 ... les ménages n'ont payé que 19,3 Md€ ... Les droits de mutation à titre onéreux (DMTO) ont rapporté 17,7 Md€ en 2025 »
  • Fipeco, Les recettes des administrations publiques locales, 2026-07-06: « la TVA transférée (53 Md€) »
  • SDES, Construction de logements : résultats à fin décembre 2025 (France entière), 2026-01: « Sur toute l'année 2025, 379 222 logements ont été autorisés à la construction, soit 15,0 % de plus que sur l'année 2024 mais 8,8 % de moins que la moyenne des cinq années précédentes. […] Sur toute l'année 2025, 274 611 logements ont été mis en chantier, soit 21,3 % de moins que la moyenne des cinq années précédentes. »

How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.

This lever in the method · Costing for Bruno Retailleau

  1. avecretailleau.fr, mesure n° 60 « Inciter financièrement les communes ». Read the programme page.

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