French councils pause taxe foncière rises but more apply second home surtax
Local authorities thought to be minimising extra revenue in the run-up to elections
Most households will see bills only rise slightly, due to a 1.7% inflation-based increase
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There is good news for homeowners as fewer councils than usual have increased their rates for taxe foncière (TF) property tax this year.
Out of the communes that chose to increase their rates, villages and small towns make up the majority of locations.
However, more second-home owners face a taxe d’habitation (TH) surtax if their property is located in an area classed as having a housing shortage.
A moderate approach to TF this year means most households will see bills only rise slightly, due to the across-the-board 1.7% inflation-based increase on the tax.
Additional rates can - and often are - applied by local authorities on the tax, varying final amounts.
Hoever, only 12.6% of communes chose to increase their own local rates this year, most of which have fewer than 3,500 residents. No cities are increasing them.
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.
These elections will return councillors at a local level, and in turn elect new mayors or re-elect sitting ones.
You can find your commune’s TF rates for 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 and typing the commune name.
Taxe d'habitation increases
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.
Taxe d'habitation bills will begin arriving in November.
