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In brief
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Duration: Checking the notice — 10 min; payment — minutes
Cost: Amount by region and value of property
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Who this guide is for

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  • Owners of a dwelling (main residence or rental)
  • Recent purchasers of real estate
  • Foreign property owners in France

To be prepared in advance

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  • Property Tax Notice (coming in autumn)
  • Private space impots.gouv.fr

Step-by-step procedure

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  1. 1Check the notice in autumn, usually in September or October, on paper or in your impots.gouv.fr space.
  2. 2See how the sum is calculated: rental value and local rates.
  3. 3If this is simpler, set up the automatic debit or pay before the due date.
  4. 4In case of purchase or sale, report it to the Tax Service so that the tax is attached to the right person.
  5. 5If you rent, check the lease. In some old contracts, some of the charges can be passed on to the tenant.
  6. 6Check for exemptions or discounts. Some categories may benefit from this.

Property tax vs. housing tax

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Scroll the table horizontally to display all columns.

TaxWho paysBasis of calculationExemptions:
Property taxReal estate ownersRental value + local ratesCertain categories (age, income)
Housing taxOccupants (historically)Lease valueMain residence — deleted

Common mistakes

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  • Passing due and paying penalties.
  • Do not report a change in ownership of the purchase or sale.
  • Consolidating property tax and housing tax: these are two different taxes.

Official sources

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Show sources in this section

Useful links

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Important remark

Tax and financial legislation are changing regularly and the scales depend on your situation. This information is general in nature. For precise amounts, maturities and rates, refer to impots.gouv.fr or a tax advisor.

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