If you own real estate in France, whether it’s a house, apartment, or a plot of land, you will almost certainly be liable for taxe foncière, the French annual land/property tax. This local tax is a basic obligation of property ownership in France and applies regardless of whether you live in the property, rent it out, or leave it unused.
What Is Taxe Foncière?
Taxe foncière is an annual local property tax that applies to real estate located in France. It is one of the main recurring taxes property owners must pay, and it’s administered by the French tax authorities on behalf of local councils.
This tax is charged on two broad categories:
- Developed property, buildings such as houses, apartments, garages, and other constructed premises.
- Undeveloped land, open land or plots without buildings on them.
Both types fall under taxe foncière, which is payable annually by the owner.
Who Must Pay Taxe Foncière?
The owner of the property on 1 January of the tax year is responsible for the full annual tax bill. This applies whether you are a French resident or a foreign owner living abroad.
If the property is jointly owned or held in indivision (for example after an inheritance), each co-owner must pay their share of the tax based on their ownership proportion, there is no joint liability for the entire amount.
In situations involving usufruct and bare ownership, the usufructuary (person with use of the property) is generally responsible for paying the tax.
How Is Taxe Foncière Calculated?
The amount due is based on a notional rental value defined by the tax authorities, known as the cadastral rental value. This value represents the theoretical annual rent the land or property might earn under normal market conditions.
Once the cadastral rental value is determined:
- It is adjusted according to statutory formulas and reliefs.
- Then, local tax rates set by your commune, department, and other local authorities are applied.
The result is your taxe foncière liability for the year, a figure that can vary widely depending on your location and type of property.
When Do You Receive and Pay the Tax?
Property tax notices are typically sent out in early autumn (September or October), reporting the amount due for that tax year.
- The standard payment deadline is 15 October each year;
- If the local tax office issues your notice later than usual, the deadline is automatically extended, and the exact due date will be printed on your notice.
If you miss the deadline, a 10% surcharge is usually added to your tax bill.
How Can You Pay Taxe Foncière?
There are several options for paying your land tax in France:
- Online payment through your secure account on the French tax website.
- Direct debit (monthly or once on the due date), which can help smooth cash flow throughout the year.
- Cheque or bank transfer if you have a French or SEPA bank account.
If you hold an account in a SEPA-area bank, online or direct debit payments are usually straightforward.
Exemptions and Reductions
Taxe foncière generally applies to all land and property owners without exception, but there are a few limited exemptions:
- Newly built homes are often exempt for the first two years after completion.
- Certain agricultural land and environmentally protected plots may qualify for exemptions or reduced rates.
Other personal exemptions (e.g., age or disability relief) may apply for the taxe d’habitation rather than taxe foncière, depending on circumstances, but these do not usually affect land tax directly.
Special Points for Non-Residents
Foreign owners of French property are still liable for taxe foncière if they own land or buildings in France, just like French residents. This includes undeveloped land, builds, and structures such as garages or parking spaces.
You might also be required to complete the annual French property occupancy declaration (“déclaration d’occupation”) to clarify whether the property is a primary residence, second home, or otherwise, which can affect related local taxes (e.g., taxe d’habitation).
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The author: Géraud is the co-founder of The French Tax Representative and a chartered accountant by training, specialising in real estate and international clients since 2017. He and his team help several hundred individuals and companies each year with their French tax management.