In Dunkerque, the municipal property tax rate has not changed since 2021. But the household waste collection tax of the Communauté urbaine, at 17,78 %, brings the total levy to 69,27 % of the tax base, the 6th heaviest of the large towns of mainland France. Comparison of the 17 municipalities of the CUD, profiles by neighbourhood, second homes and simulator.
Illustration : Property tax in Dunkerque in 2026: a frozen rate, but household waste charges among the most expensive in France.
Your 2026 property tax notice has been available online since 27 August, or from 19 September if you pay by monthly instalments. In Dunkerque, read it column by column: the Town's share has not changed since 2021, but the "household waste collection tax" line, voted by the Communauté urbaine, accounts on its own for around a quarter of the amount due. Compare each column with your 2025 notice before concluding that there has been an increase. Payment is due by 20 October at the latest online, and by 15 October by any other means. For the national framework, see our article on what is changing for property tax in 2026 in France.
In Dunkerque, the municipal property tax rate has not changed since 2021: 48,39 %, renewed each year by the municipal council. Yet the notice of a Dunkerque owner is among the heaviest of the large French towns. The reason lies on a line that few readers look at: the household waste collection tax of the Communauté urbaine, set at 17,78 %, twice the median of towns of more than 50 000 inhabitants. Here is how it adds up with the rest, what it represents for your property, and why the neighbouring municipality of Grande-Synthe pays twelve points less.
The municipal rate of property tax on built property in Dunkerque is 48,39 %. With 2,18 % of inter-municipal syndicate contributions, 0,132 % of special infrastructure tax and 0,786 % of GEMAPI tax (flood and aquatic environment management), the overall rate reaches 51,49 %. The household waste collection tax (TEOM) of the Communauté urbaine adds 17,78 %, that is 69,27 % levied on your base. Source: DGFiP, recorded rates 2025.
As the 2026 rates have not yet been published by the Direction générale des finances publiques, the calculations in this article are based on the 2025 rates, the latest available. A rate change voted in spring 2026 would be visible on your notice, in the "commune" (municipality) column.
| Component | 2025 rate | Beneficiary |
|---|---|---|
| Municipal share | 48,39 % | Town of Dunkerque |
| Inter-municipal share | 0 % | Communauté urbaine de Dunkerque |
| Syndicate contributions | 2,18 % | Inter-municipal syndicates |
| Special infrastructure tax | 0,132 % | Établissement public foncier, the public land agency |
| GEMAPI tax | 0,786 % | Management of aquatic environments |
| Total built property | 51,49 % | - |
| Household waste collection tax (TEOM) | 17,78 % | Communauté urbaine de Dunkerque |
| Total levied on the base | 69,27 % | - |
The tax base is equal to half of the cadastral rental value of your home. In Dunkerque, more than two thirds of this base goes back each year in tax, and the Communauté urbaine, which levies no share of built property tax, only appears on your notice through the household waste line.
Since 2021, the departmental share of property tax has been transferred to municipalities to offset the abolition of the residence tax. As the departmental rate of the Nord was 19,29 %, the current 48,39 % corresponds to a former municipal rate of 29,10 %. This transfer changed nothing for you: the amount paid was already the same, on two columns instead of one.
Because the Communauté urbaine de Dunkerque finances its waste service through a household waste collection tax at a single rate of 17,78 % across its 17 municipalities, unchanged from 2021 to 2025. It is the 4th highest rate of the 123 municipalities of mainland France with more than 50 000 inhabitants, against a national median of 8,53 % in this category (Immover processing, DGFiP 2025).
The household waste collection tax is not calculated on the volume of waste you produce. It applies to the same base as property tax, and therefore to the cadastral rental value: a large flat in Malo-les-Bains pays more than a studio in Petite-Synthe, even if it produces as much waste.
| Municipality (more than 50 000 inhabitants, mainland France) | TEOM 2025 | Overall built property rate 2025 | Total levied on the base |
|---|---|---|---|
| Ajaccio | 20,57 % | 37,91 % | 58,48 % |
| Arles | 18,67 % | 46,05 % | 64,72 % |
| Marseille | 18,10 % | 47,87 % | 65,97 % |
| Dunkerque | 17,78 % | 51,49 % | 69,27 % |
| Lille | 14,64 % | 48,91 % | 63,55 % |
| Le Havre | 12,76 % | 54,47 % | 67,23 % |
| Calais | 10,75 % | 48,75 % | 59,50 % |
On the built property rate alone, Dunkerque sits in the upper average, in 24th place among the 123 large towns of mainland France. It is the addition of the household waste collection tax that lifts it to 6th place for the total levy, behind Saint-Quentin, Montauban, Grenoble, Narbonne and Albi (Immover processing, DGFiP 2025). The ranking only includes towns that apply a full-rate household waste collection tax.
The household waste collection tax does not have to cover the exact cost of the service, but its revenue must not be manifestly disproportionate to the waste collection and treatment expenditure not covered by other revenue (Conseil d'État, 31 March 2014, Auchan France, no. 368111). The review is based on the accounts of the local authority, not on the level of the rate compared with that of its neighbours. A high rate is therefore not irregular in itself.
For a landlord, the household waste collection tax has a useful feature: it is one of the charges recoverable from the tenant. In Dunkerque, around a quarter of the notice can thus be re-invoiced to the tenant, which is not the case for property tax itself.
In the middle of the ranking. All the municipalities of the Communauté urbaine apply the same household waste collection tax of 17,78 %, but their built property rates range from 39,21 % in Ghyvelde to 59,80 % in Leffrinckoucke. With 69,27 % in total, Dunkerque pays 12,25 points more than Grande-Synthe and 5,78 points less than Coudekerque-Branche (DGFiP, 2025 rates).
Since the household waste collection tax and the absence of an inter-municipal share are common to the 17 towns, the differences stem solely from the choices of each municipal council and from the inter-municipal syndicates the municipality belongs to.
| Municipality | Municipal rate 2025 | Overall built property rate | Total with TEOM |
|---|---|---|---|
| Leffrinckoucke | 55,83 % | 59,80 % | 77,58 % |
| Grand-Fort-Philippe | 48,47 % | 57,77 % | 75,55 % |
| Coudekerque-Branche | 53,93 % | 57,27 % | 75,05 % |
| Bourbourg | 49,86 % | 55,52 % | 73,30 % |
| Gravelines | 47,85 % | 53,37 % | 71,15 % |
| Dunkerque | 48,39 % | 51,49 % | 69,27 % |
| Cappelle-la-Grande | 46,69 % | 50,98 % | 68,76 % |
| Loon-Plage | 42,97 % | 47,43 % | 65,21 % |
| Téteghem-Coudekerque-Village | 44,33 % | 45,25 % | 63,03 % |
| Grande-Synthe | 38,32 % | 39,24 % | 57,02 % |
| Ghyvelde | 38,29 % | 39,21 % | 56,99 % |
The gap with Grande-Synthe is the most telling for a buyer hesitating between the two towns: for an equal base of 1 000 €, the Grande-Synthe notice costs around 570 €, against 693 € in Dunkerque. Comparable homes must however be compared: rental values are not the same from one municipality to another, and it is often the base, more than the rate, that makes the difference. Outside the urban area, see our article on property tax in Calais.
Because the tax base is revalued each year by the finance act, by around 18 % cumulatively between 2022 and 2026. On a base of 1 000 € in 2021, the Dunkerque notice, household waste included, went from around 691 € to 817 € in 2026, without any vote of the municipal council or of the Communauté urbaine.
The mechanism is national and automatic: since 2018, the rental values of homes have tracked recorded inflation. When consumer prices soared in 2022, the 2023 notice jumped by more than 7 % in one go.
| Year | Revaluation of the bases | Overall built property rate | TEOM | Notice for a base of 1 000 € in 2021 |
|---|---|---|---|---|
| 2021 | +0,2 % | 51,29 % | 17,78 % | ~ 691 € |
| 2022 | +3,4 % | 51,53 % | 17,78 % | ~ 717 € |
| 2023 | +7,1 % | 51,69 % | 17,78 % | ~ 769 € |
| 2024 | +3,9 % | 51,54 % | 17,78 % | ~ 798 € |
| 2025 | +1,7 % | 51,49 % | 17,78 % | ~ 811 € |
| 2026 | +0,8 % | 51,49 % (2025 rate) | 17,78 % | ~ 817 € |
The small variations in the overall rate from one year to the next, between 51,29 % and 51,69 %, stem from the syndicate contributions and ancillary taxes, never from the municipal share. Of the increase of around 126 € in the typical notice, around 32 € comes from the household waste collection tax alone applied to a higher base.
Enter the tax base shown on your notice. The calculation splits your tax between the Town, the syndicates, the household waste of the Communauté urbaine and the ancillary taxes, then measures the gap with Grande-Synthe and Coudekerque-Branche, for an equal base.
On a base of 1 000 €, the Dunkerque notice reaches around 693 €: 484 € for the Town, 178 € for household waste and 31 € for the syndicates and ancillary taxes. The same base would cost 122 € less in Grande-Synthe and 58 € more in Coudekerque-Branche.
In orders of magnitude, household waste included: around 380 € for a studio in Petite-Synthe, 690 € for a 3-room flat in the Centre, 970 € for a flat in Malo-les-Bains and 1 110 € for a house in Rosendaël. Relative to the value of the property, the charge ranges from around 0,4 % to 0,9 % a year.
Dunkerque is a town of flats: 58,1 % of its 47 346 homes, against 40,7 % houses (INSEE, the French statistics institute, 2023 census). The profiles below are anchored in real neighbourhoods and in the prices per m² from our processing of DVF sales (the French notarised sales database). They apply the total rate of 69,27 %.
| Profile | Neighbourhood | Price per m² (2026) | Base used | Annual property tax | Share of the property value |
|---|---|---|---|---|---|
| Studio 30 m² | Petite-Synthe | 1 458 €/m² | 550 € | ~ 380 € | ~ 0,87 % |
| 3-room flat 65 m² | Centre | 2 474 €/m² | 1 000 € | ~ 690 € | ~ 0,43 % |
| Flat 80 m² | Malo-les-Bains | 3 124 €/m² | 1 400 € | ~ 970 € | ~ 0,39 % |
| House 100 m² | Rosendaël | 2 141 €/m² (house, municipal average) | 1 600 € | ~ 1 110 € | ~ 0,52 % |
The tax base of a home is not public: it depends on the cadastral rental value set during the 1970 revision, revalued since. The bases used are working assumptions consistent with the Dunkerque housing stock, not recorded values. Yours is shown on your notice, and the simulator applies it to the actual rates.
The studio in Petite-Synthe, valued at around 44 000 €, bears the heaviest charge in proportion: nearly 0,9 % of its value each year, twice as much as a flat in Malo-les-Bains. This is the effect of the 1970 rental values, which do not follow the current price hierarchy between neighbourhoods.
A second home pays the residence tax at the overall rate of 46,57 %, without surcharge, in addition to property tax. As Dunkerque is not classified as a high-demand housing area, the annual tax on vacant homes does not apply there. The municipality has 1 849 second homes (3,9 %) and 3 248 vacant homes (6,9 %), according to INSEE.
The decree of 22 December 2025, which updated the list of municipalities in high-demand housing areas, leaves Dunkerque outside the zoning, like the sixteen other municipalities of the Communauté urbaine. As a result, the Town cannot apply a surcharge to the residence tax on second homes, and an empty home is only taxed if the municipality has voted a residence tax on vacant homes, which would then appear on a separate notice.
| Situation of a 2-room flat, property tax base of 700 € | Property tax and TEOM | Residence tax | Annual total |
|---|---|---|---|
| Main residence or let | ~ 485 € | none | ~ 485 € |
| Furnished second home | ~ 485 € | ~ 652 € (46,57 %) | ~ 1 137 € |
The residence tax is calculated on the full rental value, that is twice the property tax base: this is why it exceeds property tax itself for a second home. For a landlord, the household waste collection tax included in the 485 €, around 124 €, remains recoverable from the tenant. From the 2027 tax year, the 2026 finance act replaces the two vacancy taxes with a single tax on the vacancy of residential premises.
Nothing points to it at this stage. Patrice Vergriete, the outgoing mayor, was re-elected in the first round on 15 March 2026 with 64,47 % of the votes. The 2026 budget, adopted at the end of April, was drawn up under savings constraints linked to the finance act, but the publication of the 2026 rates by the DGFiP is still needed to confirm it.
Political continuity is clear. The "Bien vivre à Dunkerque" list won comfortably ahead of the Rassemblement national list led by Adrien Nave (21,24 %). The budget orientation debate of 30 March 2026 focused on the need to make savings, disputed by the opposition, with no announcement of a rate increase.
The local context cuts both ways. The industrial projects announced at the port, including the battery plants of Verkor and ProLogium, promise several thousand jobs and increased demand for housing. New construction broadens the Town's tax base without touching the rate, which gives it some room for manoeuvre.
A municipal rate carried over only protects against the Town's own decision. Three lines can push your notice up without a vote of Dunkerque municipal council: the national revaluation of the bases, set by the finance act; the household waste collection tax, voted by the Communauté urbaine; and the syndicate contributions and ancillary taxes. From 2021 to 2026, only the first played a role, and it was enough to raise the notice by 18 %.
The Dunkerque market stands at around 2 400 €/m² for a flat and 2 141 €/m² for a house in 2026, up by around 25 % over five years, with around 410 flat sales a year (Immover processing, DVF data). Prices have risen faster than the tax bases: the weight of property tax relative to property values has therefore tended to fall.
The gap between neighbourhoods is marked: around 1 458 €/m² in Petite-Synthe and 1 560 €/m² in Basse-Ville, against 3 124 €/m² in Malo-les-Bains, facing the sea. Over five years, the Centre and Rosendaël have risen by around 37 %.
For a seller, the figure of 69,27 % impresses a buyer coming from another region. It is more effective to present the actual notice of the home, line by line, pointing out that the household waste collection tax can be re-invoiced to a tenant and that the municipal rate has not changed in five years. Faced with a buyer comparing with Grande-Synthe, the gap amounts to tens of euros a month, not thousands. The first step remains knowing the real value of the property:
For the breakdown by area, our page on property prices per m² in Dunkerque gives the price of each of the six neighbourhoods covered.
This calendar is national and applies in Dunkerque as everywhere else. According to the Direction générale des finances publiques, an individual paid 1 117 € of property tax on average in France in 2025. In Dunkerque, the household waste collection tax appears on the same notice and is paid by the same deadline.
Sources: impots.gouv.fr, DGFiP Statistiques no. 46 (May 2026). Updated on 18 September 2026.The municipal rate of property tax on built property is 48,39 % in Dunkerque, unchanged from 2021 to 2025. With 2,18 % of syndicate contributions, 0,132 % of special infrastructure tax and 0,786 % of GEMAPI tax, the overall rate reaches 51,49 %. The household waste collection tax of the Communauté urbaine adds 17,78 %, that is 69,27 % levied on the tax base (DGFiP, the French public finances directorate, recorded rates 2025, the latest published).
The Communauté urbaine de Dunkerque finances waste collection and treatment through a household waste collection tax (TEOM) at a single rate of 17,78 % across its 17 municipalities, unchanged from 2021 to 2025. It is the 4th highest rate of the 123 municipalities of mainland France with more than 50 000 inhabitants, behind Ajaccio, Arles and Marseille, against a median of 8,53 % (Immover processing, DGFiP 2025). The tax is calculated on the rental value of the home, not on the volume of waste produced.
Yes, in terms of rate. Both municipalities apply the same household waste collection tax of 17,78 %, but the overall built property rate is 39,24 % in Grande-Synthe against 51,49 % in Dunkerque. For an equal base of 1 000 €, the Grande-Synthe notice costs around 570 € against 693 € in Dunkerque, that is around 122 € less a year. As rental values differ from one municipality to another, the comparison must be made on comparable homes.
Because the tax base is revalued each year by the finance act in line with inflation: +3,4 % in 2022, +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026. On a base of 1 000 € in 2021, the Dunkerque notice, household waste included, went from around 691 € to 817 € in 2026, a rise of around 18 % without any local vote.
In orders of magnitude, household waste included: around 380 € for a 30 m² studio in Petite-Synthe, 690 € for a 65 m² 3-room flat in the Centre and 970 € for an 80 m² flat in Malo-les-Bains. These amounts are based on hypothetical tax bases of 550 € to 1 400 €; your actual base is shown on your notice. The average price of a flat is around 2 400 €/m² in Dunkerque in 2026 (Immover processing, DVF data, the French notarised sales database).
Yes. The household waste collection tax is one of the charges recoverable from the tenant (decree no. 87-713 of 26 August 1987), unlike property tax itself. In Dunkerque, it represents around a quarter of the notice: for a base of 1 000 €, around 178 € out of 693 € can be re-invoiced to the tenant.
No. Dunkerque is not classified as a high-demand housing area (decree of 22 December 2025) and therefore cannot apply a surcharge to the residence tax on second homes. The residence tax applies at the overall rate of 46,57 %, on the full rental value, in addition to property tax. For a 2-room flat with a property tax base of 700 €, the annual total reaches around 1 137 €. The municipality has 1 849 second homes, that is 3,9 % of its housing (INSEE, the French statistics institute, 2023).
No increase has been announced. Patrice Vergriete, the outgoing mayor, was re-elected in the first round on 15 March 2026 with 64,47 % of the votes, and the 2026 budget, adopted at the end of April, was drawn up under savings constraints. As the 2026 rates have not yet been published by the DGFiP, stability remains to be confirmed. In any event, the national revaluation of the bases and the household waste collection tax of the Communauté urbaine can change the notice without a vote of the municipal council.
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