The first set of notices for the 2025 taxe foncière property tax will begin arriving this week.
Millions of homeowners in France will receive a notice (avis), with the tax levied on essentially all properties and land plots although some exemptions do exist, as discussed below.
One-off payments need to be made by October 15 via cash, bank transfer, or cheque.
This deadline extends to October 20 for those paying online via their personal space on the French tax website or app.
Below, we answer questions about this tax.
Has the tax increased by much this year?
The calculations behind taxe foncière bills are complex, and largely rest around the valeur locative cadastrale (VLC, or theoretical rental value) of a property or plot of land.
An overhaul of this system is expected in the coming years (after 2026) but is set to be challenging as it forms the basis for many tax calculations and in many areas is still based on valuations last made in the 1970s.
The main way taxe foncière increases each year is via a change in the base level of a property’s VLC.
A percentage-based increase calculated on inflation levels from the previous year is added to all properties’ VLCs.
In 2025, this increase is 1.7%, less than in recent years due to lower inflation levels in 2024. This is therefore the standard increase for 2025 to the tax.
However, the level of your bill also depends on local authority rates that are applied to half of this figure and councils may optionally vote to increase these – or indeed lower them – which can also affect the final amount.
A government website allows you to compare locally-imposed taxe foncière rates (alongside several other taxes).
These differing rates, alongside changes to your property and other additional fees such as for refuse collection can impact the amount of your bill.
You should check the bill against previous versions to see if the increase aligns with these changes, as miscalculations are possible which can result in a refund.
Can I pay in instalments?
Taxe foncière payments are payable in October each year, after delivery of the bill in August or September.
However, property owners can request to pay the tax over ten monthly installments, running from January - October, in the following year (for example, paying the 2025 tax from January - October 2026).
The overall tax is divided into ten equal amounts which are deducted from your account by direct debit.
You can request to do this online in your personal space on the French tax website –
Click on Paiements and then Adhérer au prélèvement mensuel pour le prélèvement de mes impôts, choosing to set this up for taxe foncière.
The deadline for setting up monthly installments for the current year is June 30, meaning the option to do so for the bills currently arriving has passed.
However, you can set it up for future taxe foncière charges, so from the 2026 version of the tax onwards, with payments starting from 2027.
If you are struggling to pay a bill the authorities may agree that you can spread the payments out over several instalments, even if you have not pre-requested this.
Can second-home owners be exempt?
A number of exemptions for taxe foncière exist, which we recently covered in our explainer article.
Some, but not all, of these exemptions also apply to second-home owners, both those with another property(s) in France and / or those who have a secondary residence in France and a main home in another country.
Those aged 75 and above (or who receive certain French) benefits, and also have a modest income can be exempt from the tax on a second home if they qualify, however the exemption has to be requested. The threshold changes annually – see our linked article above for the full rules.
Technically, non-residents could qualify in some circumstances, but this is rare.
In addition, a two-year exemption for newly-constructed properties also applies, even if the property is built to be a second-home. To be eligible, you should declare the construction of the property to the mairie as soon as it is completed.
Exemptions relating to homes having benefited from substantial energy-saving renovations exist in certain communes and, where applicable, are in some cases available for second homes.
Check with your mairie to see if such exemptions exist.
Do property renovations lead to an increase in taxe foncière?
Renovations in the sense of repairs, redecorations etc do not lead to any change to a property’s VLC and so will not increase the taxe foncière.
However, work that extends the property, creates new amenities (such as a swimming pool) or significant new element of comfort, usually does. It should be declared to the tax office on completion, with the preferred means being to do this via the Biens immobiliers section of your personal space at impots.gouv.fr.
The VLC takes into account several factors of the property, including ‘comfort features’ such as connections to mains electricity, gas, running water and hot water, heating etc.
The addition of a comfort feature results in the addition of a fictitious square metre increase used in the calculation of the VLC, depending on the feature in question.
This is in part why there is a desire to update the system, as most, if not all, properties have these functions as standard, and certain elements we see as ‘comfort’ features in modern homes – air conditioning, certain electrical appliances, etc – are not properly accounted for.
Note that any improvements or changes to a property that require planning authorisation and are subject to the ‘taxe d’aménagement’ or ‘garden shed’ tax are also among those liable to increase the overall rate of property tax.
This includes changes such as a new room, swimming pool, conservatory, shed, garage, car port etc.
However, not all improvements that might add to your home’s market value, will be affected.
For example, replacing the kitchen appliances with new, more modern, versions would not increase taxe foncière on a property, but adding a new downstairs toilet - which the tax office would see as a new comfort element that did not exist before - would.
The installation of an air conditioning unit does not need to be declared to the tax office, apart from in certain of France’s overseas departments where air conditioning is considered a significant ‘comfort feature’ replacing heating in VLC calculations, as properties may not require heating due to the warmer climate.
How do I declare a renovation and check it is included in the bill?
As mentioned above, renovations that require prior authorisation such as a permis de construire, permis d'aménager or déclaration préalable de travaux and are subject to taxe d’aménagement are among the main kinds of work liable to lead to an increase in taxe foncière.
This includes extensions/constructions that are at least 5m² in size and are enclosed with a ceiling height of 1.80m or more.
The work must be declared within 90 days of completion.
If in doubt whether work you have done needs to be declared to the tax authorities, we suggest asking them directly, for example via the secure private messaging feature in your personal space on the French tax site.
Once declared, you will, if relevant, receive a bill for the taxe d’aménagement, however any changes to taxe foncière – including the two-year exemption for the improvement/extension works – should be calculated automatically by the authorities.
If your VLC rises, you may ask the tax office to see details of the calculation. This can show you the impact of the new features although it can be challenging to understand and may require expert explanation.
