Property Tax on Built Properties in France: Calculation and Potential Reductions

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The taxe foncière sur les propriétés bâties (property tax on built properties) is a local tax in France that applies to both property owners and usufructuaries. This article outlines how this tax is calculated and the exemptions or reliefs that may apply.

2024 Property Tax Payment Schedule

For the 2024 tax year, your property tax notice will be accessible starting August 28 if you’re not on a monthly payment plan, and from September 20 if you are.

Deadlines vary depending on the payment method you choose:

  • Online payment: Due by midnight on October 20, 2024

  • Other payment methods (check, wire transfer, cash): Due by October 15, 2024

    Note: This method is only allowed if the total due is under €300.

Electronic payment is mandatory for any personal tax amounting to €300 or more. More info available on impots.gouv.fr.

Who Needs to Pay Property Tax?

If you own (or hold usufruct of) a property as of January 1st of the tax year, you are liable for the property tax — even if the property is rented out.

What Types of Properties Are Taxable?

To be subject to this tax, a property must meet two main criteria:

  1. It must be permanently attached to the ground
    (e.g., caravans or mobile homes are excluded unless they’re fixed with masonry).

  2. It must be classified as a true building.

Eligible property types include:

  • Residential homes and apartments

  • Private parking spaces

  • Land that is an essential dependency of a building

  • Houseboats fixed in place and used as a home, shop, or office

  • Commercial, industrial, or professional premises

  • Facilities like workshops, cellars, warehouses

  • Land designated for commercial/industrial use or for advertising under specific conditions

How Is Property Tax Calculated?

The tax applies to the entire calendar year, based on the status of the property on January 1st.

🔢 Calculation Formula:

Tax = (Cadastral Rental Value – 50%) × Local Tax Rate

  • Cadastral Rental Value: An estimated annual rental income your property could generate. It’s updated annually and a 50% flat deduction is applied to account for expenses such as maintenance, insurance, and depreciation.

  • Local Tax Rate: This is set independently by each local authority.

⚠️ If you complete property improvements during the year (e.g., an extension), the new value won’t affect your tax bill until January 1 of the following year.

Tax Exemptions and Reductions

Certain circumstances allow for total or partial exemptions, based on your age, income, or type of property.

1. Full Exemption for Seniors, People with Disabilities, or Low Income

You may be fully exempt from property tax on your main residence if:

📌 Personal Conditions:

You are:

  • Receiving the solidarity allowance for the elderly (ASPA) or the supplementary invalidity allowance (ASI)

  • Over 75 years old as of January 1 and your 2023 reference taxable income does not exceed the legal threshold

  • Receiving the disability allowance (AAH), and your income is below the threshold defined in Article 1417-I of the General Tax Code

📌 Income Condition:

Your reference taxable income (RFR) must be below the limits set by Article 1417-I.

✅ No application needed — if you qualify, the exemption is applied automatically.

📌 Note: This exemption does not cover the household waste collection tax (TEOM).

2. Two-Year Temporary Exemption

You may qualify for a two-year exemption after:

  • Building a new structure or reconstructing an existing one

  • Adding an extension

  • Changing the property’s use (e.g., converting a barn into a home with major renovations)

🕒 Deadline: Apply within 90 days after the work is completed.

3. Three-Year Exemption for Energy-Saving Renovations

Some local governments may offer a 3-year full or partial exemption if you carry out approved energy-saving improvements.

This depends on your local authority’s decision. More details are available on impots.gouv.fr.

4. €100 Automatic Tax Relief for Seniors (65–74 Years Old)

If you are between 65 and 74 years old on January 1 and meet income conditions (under Article 1417-I), you may automatically receive a €100 reduction on your primary residence tax bill.

This also applies to seniors in retirement homes, as long as their primary residence remains unoccupied by others.

No application is required — the discount is automatically granted.

5. Capping Property Tax Based on Income

There is a cap on the property tax you owe if your income is below the legal thresholds set in Article 1417-II.

For 2024:

  • Reference income (2023) must not exceed €29,288 for a single person

  • Add €6,843 for the first half-share and €5,387 for each additional half-share

If your tax exceeds 50% of your income, you may qualify for a partial refund.

📩 You must request this cap by submitting an application to your local public finance office before December 31 of the year following the billing date.

6. Relief for Unoccupied Properties

You can apply for a proportional tax relief if your property is unoccupied for at least three consecutive months, and:

  • The vacancy is involuntary

  • It affects the whole property or a separable unit (e.g., a floor or apartment)

  • The space would normally be rentable or usable

📅 Submit your application before December 31 of the year after the vacancy occurred.

Learn More

You can find all the official rules and thresholds on impots.gouv.fr.