Property Tax on Built Properties (TFPB) in France
Property tax in France, officially known as the Taxe Foncière sur les Propriétés Bâties (TFPB), is a local tax imposed annually on property owners. It applies to residential, commercial, and industrial properties, and even some boats. Here’s everything you need to know to determine whether you’re liable, how it’s calculated, and whether you qualify for exemptions or relief.
For more detailed criteria, visit the official government service (external link).
If you’re looking for a complete source of reliable French tax information in English, check out Impot France – Your Official Source for Tax Information Online (internal link).
Who Must Pay Property Tax France?
Anyone who owns or has usufruct over a built property as of January 1 of the tax year is subject to property tax France (TFPB). This includes apartments, houses, and buildings used for business purposes.
Even if your property is rented out, you — as the owner — are still responsible for paying the tax.
Note:
If you sell your property under a life annuity contract but retain the right to live in it, the buyer becomes liable for the TFPB.
Who Can Be Exempt from Property Tax in France?
Seniors Receiving the ASPA
If you receive the Solidarity Allowance for the Elderly (ASPA), you may be exempt from property tax France on your primary residence. If you later lose eligibility, the exemption continues for two years, followed by a tapered reduction (two-thirds and then one-third) in the subsequent two years.
Disability Allowance Beneficiaries (ASI)
Recipients of the Supplementary Disability Allowance (ASI) qualify for the same TFPB exemption conditions as ASPA beneficiaries, including the continuation and gradual relief measures after the loss of eligibility.
Adults Receiving the AAH (Disabled Adults’ Allowance)
If you receive the AAH and your reference income is below the legal threshold (based on your family situation and number of fiscal shares), you’re eligible for an exemption.
2024 Income Limits (Metropolitan France):
| Fiscal Shares | Income Cap (€) |
|---|---|
| 1 | 12,455 |
| 2 | 19,107 |
| 3 | 25,759 |
| Each ½ share | +3,326 |
| Each ¼ share | +1,663 |
Exemption rules apply as above, including extension and gradual phasing out.
Note:
These thresholds differ in overseas territories. Waste collection charges remain payable.
Residents in Nursing Homes or Care Facilities
If you move into a care facility and keep exclusive use of your former main home (not rented or lent), you can maintain your exemption from property tax France — provided you receive ASPA, ASI, or AAH. The same transitional rules apply.
Which Properties Are Subject to Property Tax France?
To be taxable, a property must:
Be permanently attached to the ground.
Be considered a true building or a structure integrated into one.
Commonly Taxed Properties Include:
Houses and apartments
Garages and parking areas
Outbuildings and land directly serving a building
Moored boats used as homes or businesses
Commercial, industrial, and professional buildings
Warehouses, workshops, tanks, etc.
Land used commercially, industrially, or for advertising under certain conditions
Exempt:
Mobile homes and caravans, unless fixed by masonry.
Which Properties Qualify for Full or Partial Tax Exemptions?
Newly Constructed or Extended Homes
New buildings, rebuilds, or major additions to residential buildings are exempt from TFPB for two years, starting January 1 following construction completion.
Important:
You must notify your local tax office within 90 days using the appropriate form for individual houses or apartments.
Note:
Local authorities may limit this exemption.
When and What Should Be Declared?
No declaration is needed unless changes were made to your property. If you’ve built or modified a structure, you must report it.
For New Individual Homes
Use Form H1 for single-family houses or standalone constructions.
Send the form to your local finance center within 90 days of project completion.
How Is Property Tax in France Calculated?
TFPB is calculated annually, based on the property’s status as of January 1.
Taxable Base
The taxable base is 50% of the cadastral rental value, which is updated yearly. Local councils vote on the applicable tax rates.
Final Calculation:
TFPB = Rental Value × Local Rate
Property Tax Cap for Low-Income Households
If you don’t qualify for a full exemption, you may still benefit from a cap on your property tax France liability.
How the Capping Works
Your tax bill for your primary residence cannot exceed 50% of your household’s income, provided:
You were not liable for the Real Estate Wealth Tax (IFI) the year before.
Your reference income is below the specified limits.
2024 Income Thresholds (Metropolitan France):
| Fiscal Shares | Income Cap (€) |
|---|---|
| 1 | 29,288 |
| 2 | 41,518 |
| 3 | 52,292 |
| ½ share | +5,387 |
How to Apply:
Use the designated form:
“Application for Property Tax Cap on Primary Residence Based on Income”
Submit it with supporting documents to your local public finance office.
