Money, tax and the law
The yearly taxes of a property owner in France.
Once you own a home in France, two local taxes may come every autumn. Here is which ones, who pays them, and how.
Contents
Local taxes in France are set by the communes and their groupings, so the amounts vary from one village to the next. Before buying, ask the seller for the last tax notices: it is the only reliable figure.
The taxe foncière
Every owner pays the taxe foncière, the property tax, for each property owned on 1 January of the year. The notice arrives in late summer and is due in the autumn. It often includes the charge for household waste collection. When a property is sold during the year, the notaire usually shares the tax between seller and buyer pro rata.
The taxe d'habitation on second homes
The taxe d'habitation has been abolished for main homes, but it remains for second homes, paid by whoever occupies the home on 1 January. In some communes where housing is scarce, the town can add a surcharge, from 5% to 60%. Ask the town hall or check the last notice.
The occupancy declaration
Every owner must tell the tax administration how each home is used, as a main home, a second home, a let home or a vacant one, in the online space « Gérer mes biens immobiliers » on impots.gouv.fr, and update it when the situation changes. Without it, the right tax cannot be calculated.
Paying from abroad
You create your tax account on impots.gouv.fr, receive the notices online, and can pay by direct debit from a euro account. Non-residents have their own section: the non-residents' section of impots.gouv.fr.
The budget, before buying
For a big house or a château, the property tax is a real line in the yearly budget, with insurance, heating and maintenance. I ask the sellers for their notices, so my buyers know the figures before the offer. I work in English and French every day. I also speak Hindi, Urdu and Punjabi fluently, Persian (Farsi) very well, and good Greek and Arabic.
Frequently asked questions
Do foreign owners pay property tax in France?
Yes. Every owner pays the taxe foncière, whatever their nationality or country of residence.
Is there still a taxe d'habitation in France?
Not for main homes. It remains for second homes, with a possible surcharge in some communes.
When is the property tax paid?
The notice arrives in late summer and the tax is due in the autumn.
How much is the property tax on a given house?
It depends on the commune and the property. Ask the seller for the last notice before making an offer.