Taxe Foncière (Property Ownership Tax)

Taxe foncière is paid by the property owner.

It is:

• Charged annually

• Based on the property’s assessed rental value

• Set by the local municipality

Even if you do not live in the property, taxe foncière applies. The amount can vary significantly between communes.

Taxe d’Habitation

For most primary residences, taxe d’habitation has been phased out. However, it may still apply if:

• The property is a second home

• The property is vacant in certain circumstances

• You are a non-resident with a secondary residence

Rules differ depending on use and location.

How Amounts Are Calculated

The calculation is based on:

• The cadastral rental value

• Local tax rates set by the commune

• Adjustments or exemptions

The formula is not intuitive, and amounts can increase year to year.

When You Pay

Notices are typically issued in the second half of the year. Payment deadlines are fixed and missing them can result in penalties. You are responsible for ensuring payment, even if you do not receive a reminder abroad.

Common Surprises for Foreign Owners

• Higher-than-expected local rates

• Changes after renovation

• Second-home surcharges in certain cities

• Assumptions that primary residence exemptions apply automatically

Understanding local rules is important before purchase or relocation.

Before Buying or Budgeting

Clarify:

• Whether the property will be your primary or secondary residence

• The commune’s local tax rates

• Whether surcharges apply

• Your ongoing annual cost exposure

Annual property tax should be factored into long-term ownership planning.

If you want a structured overview of calculation basics, second-home implications, and budgeting considerations, these are explained clearly in the Property & Tax Essentials Pack.

If you own property in France, you pay taxe foncière each year. Taxe d’habitation largely applies to second homes and certain situations. The amount depends on the property and the local commune.

These taxes are separate from income tax.

Property Taxes in France Explained — Taxe Foncière & Taxe d’Habitation