Normandie · 718,172 residents · Chair: Jean-Léonce Dupont

Calvados

€849 million spent in 2025.

€1,182 per resident · Départements of the same size: €1,202

What Calvados spends, by policy

Health and social care62%€529.7M
Roads and transport10%€83.1M
Middle schools and education7%€59.7M
Administration and shared services5%€45.5M
Town planning and housing4%€33.1M
Fire, rescue and safety3%€24.7M

The 6 other items (9%)

Loans: repayments and interest2%€20.1M
Culture, sport and youth2%€19.8M
Economy and trade2%€18.3M
Environment1%€11.1M
Passed on to other bodies< 1%€1.3M
Not assigned to a policy< 1%€2.6M

Source: 2025 accounts of Calvados (DGFiP), by public policy.

Where the money goes

The €849M spent in 2025, by who receives it.

Residents49%€417.3M
Social benefits: care placements for children, elderly and disabled people, minimum income (RSA), personal autonomy allowance (APA), disability compensation (PCH).
The département’s staff18%€154.4M
Pay and contributions.
Companies15%€130.9M
Purchases, services and works. See the names ↓
Associations and other bodies8%€66.4M
Grants and contributions.
Public bodies4%€32.3M
Compulsory contributions: fire and rescue service, running costs of middle schools.
Banks2%€20.1M
Loan interest and repayments.
Syndicates, groupings and other bodies2%€14.4M
Compulsory or voluntary contributions, including the compensation paid to the region and local-authority syndicates.
Other2%€13.3M
Councillors’ allowances, taxes paid, other costs.

Source: 2025 accounts of Calvados (DGFiP).

Contracts state a maximum amount for their whole term, often several years. That amount differs from what was paid. Purchases, services and works paid to companies by the département in 2025: €130.9M (its accounts).

241 contracts signed in 2025 · €141.3M before tax

Why this total differs from the €130.9M of purchases, services and works paid to companies

These are the amounts of the contracts signed in the year, over their whole length, not what was paid. The money paid in a year also goes to older contracts and to purchases too small to be published (under €40,000 excl. VAT). For a framework agreement, the amount is a ceiling.

Investment and works

€77.9M of capital spending in 2025 (building, renovation, equipment), €108 per resident. Départements of the same size: €101.

Click a building site to see the contract

Largest works contracted since 2023, among published contracts. Amounts planned at signature, often spread over several years.

On top of that, €47.8M paid to other bodies for their own equipment (towns, intercommunalities, associations…).

Source: 2025 accounts of Calvados (DGFiP), by public policy.

Revenue and financing

Revenue: €816.3M · borrowing: €24M · spending: €849M.

Breakdown of resources

Taxes (VAT share, property-sale duties, insurance tax)63%€534.3M
State and other contributions23%€192M
Capital receipts: grants for works, VAT refunds, sales of property…4%€30.7M
Users and rents1%€8.2M
Other receipts6%€51M
Borrowing3%€24M
Drawn from reserves1%€8.7M

Source: OFGL, 2025 accounts of the main budget.

Debt and taxes

€191 of debt per resident

Départements of the same size: €450

1.6 year of savings to repay it

2025 accounts. Debt and taxes: OFGL, consolidated (main and side budgets). Per resident: amount divided by the population (Insee). “Départements of the same size”: median of the 21 départements of 511,000 to 745,000 residents.

The levels above Calvados

Spending per resident in 2025, and what each level pays for.

DépartementCalvadosMinimum income, elderly and disability care, middle schools, county roads
€1,182 per resident
RegionNormandieHigh schools, regional trains, training, business support
€580 per resident

Each amount is what the body spends per resident, from its accounts (DGFiP). Do not add them up: part of the money passes from one body to another.

Who is part of Calvados

Understanding these figures

Who does what

The département pays for middle schools, social help (minimum income, elderly care, disability, child welfare), départemental roads, and funds the fire and rescue service.

Official table of responsibilities (July 2025)

Why the levels are not added up

The same euro can appear twice: once when a region or a département pays a grant, again when the town spends it. Each page shows its own body’s spending.

Where these figures come from

Spending: the accounts of the main budget published by the DGFiP, by public policy. Revenue, debt and taxes: OFGL. Contracts: published contract data (DECP), amounts planned at signing.

Elected officials and staff of Calvados: to report a figure to correct or add context, write to Qipu.

Page edited by Qipu, independent of Calvados · Sources and method

Accounts 2025 (DGFiP, OFGL). The method · See the source