Who is exempt from taxe foncière?

Taxe foncière is one of the main local property taxes in France and usually payable to anyone owning a French home on January 1 of the year – but there are exceptions linked to age, disability and means.

10 October 2018
Certain categories of people do not have to pay the property owners' tax
By Oliver Rowland

It is worth making sure you obtain these if you are entitled to them, especially as, unlike taxe d'habitation, there are no plans to do away with this tax.

One of the exemptions, for the main home, is for older people who receive the Aspa pension top-up benefit or recipients of the Allocation supplémentaire d’invalidité (Asi). They must occupy their home either alone or with people with the same benefits, or with their dependents, or with people whose annual income (revenu fiscal de référence shown on the avis d’impôt) is not above €10,815 for a single person or €16,590 for a couple.

People who have Allocation d’adultes handicapés (AAH) and people who were aged over 75 on January 1 may also benefit from an exemption from taxe foncière,  but their own incomes must not exceed the amounts mentioned above (for other family make-ups, such as with dependents, see the full list of income figures here under Qui est concerné).

The exemption for over-75s is also available for second homes, but in this case it must be explicitly requested. In other cases the tax office should apply the exemption automatically – but you should contact them if they do not, to rectify this.

People aged from 65 to 64 may benefit from a €100 reduction if their income was under the levels mentioned above and they meet the requirements listed above with regard to other people who live with them.

Note that there are also exemptions in some cases linked to the property, for example if you live in a new building (built since January 1, 2019) rated as especially energy-efficient (‘BBC’) there are often 50% reductions or exemption for the first five years, depending on the rules in the local area. It has to be requested in writing before the first year in which it is to apply. In many communes there is also an exemption for the first two years for new-built homes, for which a declaration must be sent no later than 90 days after the work is complete.

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