France’s 2026 property tax bills: when they will arrive and what to expect

Homeowners in France can now find out this year’s bill arrival dates and payment deadlines for the main property tax (taxe foncière).

The payment of this tax, levied on some 33 million homeowners and right-of-use (usufruitiers) holders, is one of the major dates on the French tax calendar. 

This year, the tax will increase by around 0.8% for most people, based on inflation across the 2025 year. Last year, the average bill was €1,117.

However, changes in local rates can see this figure increased, or occasionally reduced.

Below we cover the 2026 version of the tax in detail. 

Taxe foncière - a reminder 

The taxe foncière is an annual property tax levied in France. 

It is one of the few remaining direct sources of local tax income and therefore mairies and local authorities have some say in the final amount levied.

There are two forms of taxe foncière, the most common being the taxe foncière sur les propriétés bâties (TFPB) levied on buildings and associated land (gardens, driveways etc).

The tax is levied on all properties regardless of use (main home, second home, rental, etc), with only minor exemptions – more details of which are given below. The tax is levied based on the owner on January 1.

In most cases it is owners themselves who pay, but for those with usufruit – lifetime use of a property – it is their responsibility to pay.

In the case of landlords, they cannot directly recoup this tax from tenants, with the exception of taxes for bin collection (often itemised on the same bill), but they may indirectly factor part of the cost in when setting the rent.

There is no difference between main and second home owners as regards payment of the tax, aside from the fact that main homeowners are in some cases eligible for reductions or exemptions that are not available for a second home.

Second homes are also subject to the taxe d’habitation (previously levied on all homes but now exclusively a second-home tax). 

The base on which the taxe foncière is calculated is half of a property’s theoretical rental value (valeur locative cadastrale, VLC).

Despite its name, this will usually bear little resemblance to the actual market value of your property, as VLCs are based on the situation of the property market in the 1970s when the system was introduced. 

The exact calculation of a property’s VLC is complex and covers a number of categories, such as its condition, local services, and so-called ‘comfort features’.

These either increase the fictitious m² of the property that the taxable calculation is based on – different from the actual m² of a property – or otherwise see multipliers levied on the final bill.

Property upgrades (such as the construction of a new swimming pool) need to be declared to tax authorities so they are then factored into a property’s VLC rate, increasing taxe foncière payments.

The ‘maintenance standard’ of a property is also looked at and in some cases people contesting the level awarded to their property have seen bills drop by up to 30%.

Broader changes to the VLC system are in the works but have been delayed several times with any overhaul set to be a mammoth task involving reconfiguring property taxes and rules across France.

All properties are affected by a national increase to the base of the tax derived from the inflation rate of the previous year – a 0.8% increase is expected for 2026 bills.

Local council percentage rates are applied to half the VLC to calculate the bill, and councils vote to maintain the previous year’s rate or to increase or lower it. 

In rare cases where a lowering is voted for this may be to counteract any national inflationary rise or increases from previous administrations.

For example, homeowners in Nice should see bills reduced this year after newly-elected mayor Eric Ciotti pledged to scrap recent local increases to the tax.

It means that bills can vary considerably from one area to another and from one property to another.

When will 2026 notices arrive and how do I pay?

Owners are informed of the final amount owed through a digital or physical notice (avis) arriving from one of four dates.

For those receiving their avis online it will arrive:

• From August 27 if paying in one lump sum

• From September 19 if paying monthly 

For those receiving physical avis: 

• Between August 24 and September 21 if paying in one lump sum

• Between September 21 and October 9 if paying monthly

The tax can be paid in one lump sum, but payees may also request to spread the cost over up to 10 monthly payments (running from January - October), which has to be done well in advance. 

The deadline to request this for the 2026 tax was June 30, but you can make the request for future bills through the settings of your personal log-in space on the French tax site or app, or by sending a secure message to tax authorities from your log-in space.

You can only set up monthly payments using a SEPA bank account (ie. in France and EU/EEA/Swiss countries and the UK). Taxes are taken on the 15th of each month or the closest date if this is a bank holiday or weekend.

Otherwise, 2026 deadlines to pay the tax fall on October 15 if paying through cash (at an authorised tabac), cheque, or bank transfer. Note these payment methods are only possible if the final tax is €300 or less. 

For payments of €300 or more, these must be made through a direct debit, or paid directly through your personal space on the French tax site. These payments have a slightly later deadline of October 20. 

What is changing this year? 

Homeowners will not know the exact amount they need to pay until their avis arrives, which will detail whether local authorities have implemented increases to the bill. 

Local authorities in some areas are expected to hike rates as they search for new funding, particularly as the recent 2026 municipal elections (held in March) mean they will be in power for several years and such increases may be forgotten by the time of the next elections. 

Last year, local increases were limited, with only around 13% issuing additional increases, as many authorities did not want to rock the boat before the elections.

There are no major updates expected to the tax this year.

However, a significant change to the bills in 2027 will take place, with mairies being given the power to assume that all properties now have certain ‘comfort features’ in place. 

These include running water, indoor toilets, electricity, etc, the inclusion of which can see the fictitious m² of a property for tax purposes increase. 

Around 7 million homes are still taxed on the basis that these features do not exist, as the properties have not been reevaluated since the 1970s.

From next year, mairies will be able to update information to assume that all properties have these features as standard, with the onus being on homeowners to prove they are not present. 

For homeowners affected, bills will increase by an average of €63.

More information can be found in our article here. 

More widely, France is set to see a higher inflation rate across 2026, much of it due to the tensions in the Middle East. 

This will in turn see the inflation-based increase to the 2027 bill be more significant than recent years.

Are there exemptions? 

The main exemption from taxe foncière applies to those aged 75 and up (on January 1) on a ‘modest’ income who are main residents in France. A €100 reduction is applied for those aged 65-74 who fulfill the same conditions. 

Exemptions are also applied to those who receive the French pension top-up benefit Aspa or to recipients of the Allocation d’adultes handicapés (AAH) or Allocation supplémentaire d’invalidité (Asi) if they have income below a certain threshold.

In 2026, a ‘modest’ income is a revenu fiscal de référence of €12,793 for a household with one ‘part’, increasing €3,416 per half part. 

This exemption should be applied automatically by tax authorities, but you can contact them if you believe you are eligible and have not received your discount or exemption. 

There are also temporary exemptions for changing the nature of a property, newly-built homes (including new constructions destined to be second homes) and for those implementing certain ecological renovations. 

An in-depth breakdown is available in our article here. 

What should I do if I am dissatisfied with the bill? 

If you believe the bill is too high, there are several things you can do. 

Firstly, check if the bill is correct by comparing it to the notices from recent years. 

Unless your local authority has significantly increased its rate (this information will be contained in the bill) the 0.8% national increase to the tax base should only see a small change in the 2026 bill compared to previous years. 

If you are unsure, you can request the in-depth calculations used by tax authorities on your bill. You can then request a refund, citing evidence of why you believe the bill is too high.

More information on how to request this information and ask for a refund is available in our article here. 

If you wish to contest the bill, read our article here for more information.

If you are struggling to pay the bill, you can ask for assistance through a delay or deferral in payment. Advice on how to do so is available in our article here.