Doubs · Bourgogne-Franche-Comté · 122,463 residents
How much does Besançon spend?
Mayor: Ludovic Fagaut since March 2026 · 55 town councillors
What the money pays for in Besançon
The 2024 operating expenditure — investment aside — sorted this time by public policy rather than by type of spending.
Besançon spends 16 % less per inhabitant than towns of 100,000 inhabitants and over.
Allocated to a public policyShare of budget against towns of the same size137.2 M€
“elsewhere”: what towns the same size usually devoteBesançon devotes a larger share of its budgeta smaller share
- Culture, youth and sports40.6M€30 %elsewhere: 24%more than elsewhere (24%)
- Education and training28.9M€21 %elsewhere: 18%more than elsewhere (18%)
- Health and social action23.7M€17 %elsewhere: 14%more than elsewhere (14%)
- General administration20M€15 %elsewhere: 27%less than elsewhere (27%)
- Regional planning and housing10.6M€8 %elsewhere: 6%more than elsewhere (6%)
- Environment5.9M€4 %elsewhere: 2%more than elsewhere (2%)
- Security and public health4.6M€3 %elsewhere: 5%less than elsewhere (5%)
- Transport1.5M€1 %elsewhere: 1%same as elsewhere (1%)
- Economic action1.4M€1 %elsewhere: 1%same as elsewhere (1%)
Shares are computed on the allocated amount, excluding transfers. “Elsewhere”: the median share of towns the same size — half devote more, half less. Source: DGFiP accounting balances.
Spending and revenue
What the town pays for: staff, purchases, debt. 2019–2024 trend on each line.
Spending192.9 M€
Charges de personnel79.5M€41 %Charges de gestion couranteof which 8.2 M€ of grants to associations and private bodies27.7M€14 %Achats et charges externes26.7M€14 %Impôts et taxes (charges)2.8M€1 %Charges financières2.4M€1 %Revenue218.3 M€
Property tax in Besançon
municipal rate on buildings, set in 2025 · unchanged since 2023
Median for towns of its size band: 43.72%.
In 2024, Besançon collected 105.2 M€ in property and residence taxes, or 48% of its revenue.
What the town builds
invested in 2024 · €447 per inhabitant
Of which 40.6 M€ of equipment. That is −6.3 % compared with 2023.
Investment section of the town’s accounts. The rest is funded by the savings made on day-to-day operations.
Debt
per inhabitant at end of 2024 · 98.7 M€ in total
Towns of its size: €1,110 per inhabitant · −24.4 % per inhabitant since 2018
Outstanding debt and gross savings: OFGL, main budget. The number of years is the debt-repayment capacity, debt divided by gross savings.
What the town buys
in public contracts awarded in 2026 · 229 contracts
Top supplier: Societe D'Approvisionnement et de Vente D'Energies, 9.5 M€, mS GAZ lot 1 Gaz mensuel
All the town’s contracts (1,936)
Marchés de plus de 40 000 € HT déclarés à la notification (DECP) : montants des contrats, pas les paiements. Les plus petits marchés ne sont pas publiés ; les montants manifestement erronés sont écartés. Years published by the town: 2019, 2020, 2021, 2022, 2023, 2024, 2025, 2026.
Compare with another town
Per inhabitant, 2024 accounts, OFGL. Towns of the same département, by size. A town above or below is not better or worse run. Property-tax rate: municipal share only, excluding the inter-municipal body and additional levies, source REI DGFiP.