French councils hold on taxe foncière hikes but more apply second home surtax

There is good news for homeowners as fewer councils than usual have increased their rates for taxe foncière (TF) property tax. 

However, more villages and small towns did so compared to cities. 

Furthermore, more second-home owners face a taxe d’habitation (TH) surtax.

A moderate approach to TF this year means most households will see bills only rise slightly, due to the 1.7% inflation-based increase on the tax that is applied across the board. 

Of 12.6% of communes choosing to increase their own local rates, most have fewer than 3,500 residents. No cities are doing so.

In areas where rates increased, increases have almost all been moderate. 

Moderate rises linked to upcoming elections

Councils are thought to be minimising extra taxes in the run-up to elections on March 15 and 22, 2026.

You can find your commune’s rates in 2024 and 2025 here (see Taux votés en 2025 / 2024). 

Search in the PDF for your commune’s name by pressing Ctrl+F on your keyboard.

Formerly, most people also paid taxe d’habitation – ‘residential tax’ – but since 2023 it is only levied on second homes. 

Councils receive money from central government in compensation, but some claim it is not enough. 

Areas that are classed as facing a housing shortage (zones tendues) can also levy an additional TH surtax of 5% to 60%.

Previously only communes in urban areas with a population of 50,000 or more could do this, but a change to regulations in late 2023 allowed this in all zones tendues. 

In 2024, 1,461 communes chose to do so. This year that number has increased to 1,628, (an 11% increase) meaning that just under half of those allowed to levy it, now do.

Of these, 40% (657) opted for the maximum 60% rate. 

These zones tendues communes are found throughout France including the Atlantic and Mediterranean coasts, the Alpine east, and close to Paris.