Taxe foncière property owner’s tax: dates for bills and payment in 2025
Rises are expected although by a lower percentage than in previous years
Tax notices are due to start arriving from this month
Milan Vachal / Shutterstock
Income tax may be in the headlines at the moment in France, with millions set to receive a refund or set to pay more tax, but another tax bill is due to arrive soon.
Dates for the arrival of notices (avis) for the taxe foncière property owner’s tax have been announced, and for some will arrive within a month.
The notices will be sent to 33 million property owners - those who owned a property on January 1, 2025 - across France.
The tax is levied on main and second homes, as well as certain businesses and other locations, including parking spaces, although there are exceptions for certain locations..
There are reductions or exemptions for paying the tax linked to factors such as age, disability or income. A detailed overview of the tax can be found in our explainer article.
When will the bills arrive and how?
Notices will begin arriving on one of four dates, depending on the method you receive it and how you pay your tax.
Online versions will begin arriving in your personal space on the French tax website on:
August 28, 2025, for those who pay the tax in one lump sum
September 20, 2025, for those who pay the tax in monthly instalments
For those who opt to receive physical paper versions, they will arrive:
Between August 25 and September 19, 2025, if paying the tax in one lump sum
Between September 22 and October 8, 2025, if paying the tax in monthly instalments
When must payments be made?
An initial deadline of October 15 is in place for cash, cheque, bank transfer payments (with a SEPA bank), or paying at a tabac.
However, this is extended to October 20 for those paying online through their personal space on the French tax website or the official mobile application.
If you choose to pay via direct debit, this will be taken out on October 25, and you have until September 30 to choose this option.
Amounts of over €300 must be paid digitally, either online through a one-off payment, direct debit, or monthly payments.
As mentioned, there is the option to split the tax into monthly payments, which are taken out the following year in ten instalments (between January and October).
If you have this option in place, the previous deadlines do not apply as the bill is automatically divided and paid monthly.
The deadline to switch to monthly payments is June 30 each year, meaning it is too late for the 2025 taxe foncière, but you can opt to make monthly payments from 2026 onwards.
You can ask to switch to this method (mensualisation) by clicking Paiements and then Adhérer au prélèvement mensuel pour le prélèvement de mes impôts via your personal space on the French tax site.
If you are struggling financially, you may be able to exceptionally split the bill into several payments. Find out more in our article here.
Is tax expected to rise much for 2025?
The exact calculations for the tax are complex and based on several criteria, including the theoretical rental value of the property / land.
However, the final rate is tied to inflation, and in the last few years high inflation rates have seen large increases applied to the tax overall. This includes a 7.1% rise in 2023.
Due to lower inflation levels last year, a base increase of 1.7% is expected this year.
The tax is one of the few that is still collected by local authorities, as opposed to being collected at a national level with funds then allocated by the central state.
It also means communes have more control over how the funds are spent.
In addition authorities can vote to levy additional increases on the tax, which can raise the overall sum for all property owners within a commune or area.
They may also vote to reduce the tax, usually countering out the increase caused by inflation - but this rarely happens.
