How does French property tax relief work based on household income?
Eligibility for relief from the taxe foncière is assessed with reference to your family quotient parts
Eligibility for this scheme is assessed with reference to the family quotient parts, also used in calculation of income tax
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Reader question: we have read about property tax relief which is conditional on the household income not exceeding a certain amount for one part, plus another amount for the next two parts. What does this refer to?
This relates to the plafonnement (ceiling) of taxe foncière.
Eligibility for this scheme is assessed with reference to the family quotient parts, also used in calculation of income tax.
A single person has one part, a couple two, and children and other dependents add additional whole or half parts.
However, the plafonnement has a narrow scope and only benefits people who are property rich (but not so much as to pay IFI wealth tax) but have comparatively low incomes: it exempts them from any part of their property tax bill that is more than half of their annual income amount.
Unlike the €100 reduction for ‘modest-income’ homeowners aged 65-75 or exemption for ‘modest’ over-75s, it has to be applied for and is not automatic.
The revenu fiscal de référence (net taxable income) shown on the last income tax statement is used to check eligibility.
In 2025, the maximum income level to request plafonnement was €29,815 for the first part, then €6,966 for the first half part and €5,484 from the second half part.
For a couple (two parts) this was €29,815 + €6,966 +€5,484 = €42,265.
