Property
France — Property: Property Taxes
The taxe foncière on developed property is an annual French property tax charged on the owner's situation on 1 January and applies for the whole year. It is calculated by multiplying the property's cadastral rental value, a theoretical annual rent, by the rate voted by the local authority, which may change the rate each year; an allowance of 50% applies to the cadastral rental value for built property. The official pages do not cover special rules for non-resident owners, such as where to pay, so check impots.gouv.fr or service-public.gouv.fr.
VerifiedGovernment / official sourceService-Public.gouv.fr — taxe foncière sur les propriétés bâtiesLast reviewed: 2026-10-23
Key facts
- The taxe foncière is charged on the owner's situation on 1 January and applies for the whole year.
- The amount is the cadastral rental value (theoretical annual rent) multiplied by the rate voted by the local authority, which can change each year.
- An allowance of 50% applies to the cadastral rental value of built property.
- Rules specific to non-resident owners are not covered here.
Common mistakes
- Selling mid-year and expecting not to owe the tax — it is based on the owner on 1 January.