Map: Which departments paid the most property tax in 2025?
Average increase of 2.4% but wide variation in total cost
More urbanised departments tended to have higher rates... but rural areas saw prices rise more yeat-on-year
JeanLucIchard/Shutterstock
Homeowners paid an average of 2.4% more in taxe foncière payments in 2025 compared to the year before, although there were major discrepancies between departments.
The average bill for the property tax for standard homeowners was €1,117, although in some departments averages were more than triple this.
The information comes as part of data released by the French tax authorities earlier this month, covering the progression of the tax.
Local rates on top of national increase
As a reminder, taxe foncière is an annual property tax levied on homeowners.
Calculations are based on half of the property’s theoretical rental value (valeur locative cadastrale, VLC). More information is available here.
A national flat increase to these values is applied each year based on inflation in the year prior.
For 2025 payments, this was +1.7%, and in 2026 is set to be around +0.9%.
However, local authorities set percentage rates which are applied to this base amount, which may be revised each year, sometimes seeing further increases (or rarely, decreases).
This can lead to variations between departments, and indeed between neighbouring communes.
Generally, urban areas have higher taxes due to having a higher base VLC and higher property prices, with rural departments sometimes seeing lower VLC values and therefore lower taxes.
Even so, some rural departments have been among those to raise taxes by the highest amount proportionally.
Map of average payments
The map below shows the average amount of taxe foncière paid per homeowner in each department in 2025. It uses DGFIP data collated by demarchesadministratives.fr. Further data can also be obtained at impots.gouv.fr.
If you hover over a department on the map, it also shows the change, in %, compared to 2024’s payments.
Again, this is an average, for in some communes changes were more significant.
Although the average payment per home in France was €1,117, the map below covers information per individual taxpayer (with owners of multiple properties paying more tax and driving up the average).
However, it still follows the general trend of urban areas being more expensive than rural ones.
Note that only one mainland department, Dordogne, saw average payments decrease between 2024 and 2025.
