Taxe foncière 2026: French property tax with your town’s voted rates
Pick the town: its voted rates are loaded, waste collection tax included. Enter the base from the notice and the calculation does the rest.
Checked by Radif Partners · Editorial policy
The taxe foncière is France’s annual property tax, owed by whoever owns a building on 1 January, whether they live in France or not. It is one multiplication: the tax base, equal to 50 % of the property’s cadastral rental value, times the rate voted by the municipality and its grouping of towns, plus any special levies. Rental values are uprated every year: by 0.8 % in 2026, following the harmonised price index. The same notice carries the household waste collection tax, calculated on the same base. For a Bordeaux flat with a base of €2,200 on the 2025 notice, the rate of 49.54 % gives €1,099 of property tax plus €206 for waste collection. The calculator loads the rates voted for 2025 by all 34,874 municipalities, as published by the DGFiP, and applies the new-build and senior exemptions.
Estimated property tax · Bordeaux
€1,305
Building tax €1,099 + waste tax €206
| Base used | €2,218 |
| Building tax (49.54 %) | €1,099 |
| Waste collection (9.31 %) | €206 |
| Total due (excluding management fees) | €1,305 |
| Per month | €109 |
The notice adds State management fees, not included here. The 50%-of-income cap is claimed separately.
Property tax in the year of purchase
Refunded to the seller
€763
| Days left in the year | 199 |
| Share kept by the seller | €637 |
| Notice in your name | the following year |
Two numbers make the bill
France taxes property on a notional rent, not on its market value. The tax office estimates what the home would rent for, using its surface, category and comforts on a scale that dates back to 1970 and is updated by coefficients, then takes half of it: that is the base you find in the “base” column of the notice. Two similar flats in neighbouring streets can therefore have very different bases, and an old house that has been modernised without declaring the works can carry a base far below its real standard.
The second number is the rate. Since the 2021 reform, the municipality collects the former département share and votes a single rate that includes it; the grouping of towns votes its own; syndicates, the special equipment levy and the flood-management levy may be added. The calculator adds them up from the DGFiP’s “local taxation of individuals” file and leaves the field editable, because the 2026 rates voted in spring may differ slightly from those of 2025.
Why the town matters more than the house
Across France, the combined rate runs from 4.63 % to 101.13 %; the median municipality charges 40.33 %, and 4,791 municipalities exceed 50%. A villa with a base of €2,500 in Nice, at 42.43 %, costs €1,061 a year plus €262 of waste tax. The same base in a low-rate village can cost half as much. The table shows the tax on a €2,000 base in France’s twenty largest municipalities.
| Municipality | Département | Building tax rate | Waste tax rate | Building tax | With waste tax |
|---|---|---|---|---|---|
| Paris | Paris | 21.21 % | 6.21 % | €424 | €548 |
| Marseille | Bouches-du-Rhône | 47.87 % | 18.10 % | €957 | €1,319 |
| Lyon | Rhône and Lyon Metropolis | 32.82 % | 5.19 % | €656 | €760 |
| Toulouse | Haute-Garonne | 49.67 % | 8.10 % | €993 | €1,155 |
| Nice | Alpes-Maritimes | 42.43 % | 10.46 % | €849 | €1,058 |
| Nantes | Loire-Atlantique | 53.37 % | 7.95 % | €1,067 | €1,226 |
| Montpellier | Hérault | 54.28 % | 14.62 % | €1,086 | €1,378 |
| Strasbourg | Bas-Rhin | 42.25 % | 11.59 % | €845 | €1,077 |
| Bordeaux | Gironde | 49.54 % | 9.31 % | €991 | €1,177 |
| Lille | Nord | 48.91 % | 14.64 % | €978 | €1,271 |
| Rennes | Ille-et-Vilaine | 47.70 % | 9.85 % | €954 | €1,151 |
| Toulon | Var | 49.76 % | 11.84 % | €995 | €1,232 |
| Reims | Marne | 46.33 % | 9.00 % | €927 | €1,107 |
| Saint-Étienne | Loire | 48.28 % | 8.30 % | €966 | €1,132 |
| Le Havre | Seine-Maritime | 54.47 % | 12.76 % | €1,089 | €1,345 |
| Villeurbanne | Rhône and Lyon Metropolis | 34.32 % | 5.19 % | €686 | €790 |
| Dijon | Côte-d'Or | 52.05 % | 6.40 % | €1,041 | €1,169 |
| Angers | Maine-et-Loire | 56.65 % | 8.71 % | €1,133 | €1,307 |
| Grenoble | Isère | 68.00 % | 8.80 % | €1,360 | €1,536 |
| Saint-Denis | Réunion | 38.97 % | 15.80 % | €779 | €1,095 |
The 2026 uprating
Article 1518 bis of the French tax code uprates every residential rental value on 1 January by the change in the harmonised consumer price index published by Insee, November to November. The index moved from 123.36 in November 2024 to 124.33 in November 2025, so 2026 bases are 0.8 % higher. If you enter the base from a 2025 notice, keep the option switched on to estimate the 2026 bill.
Exemptions worth checking
A newly built home is exempt for 2 years from the 1 January after completion, if declared within 90 days, though the municipality may limit the exemption to between 40% and 90%. Some councils also exempt very energy-efficient new homes for five years. Owners over 75 on 1 January are exempt on their main home if their reference tax income does not exceed €12,793 for one share, €19,625 for two; between 65 and 75, under the same ceiling, the tax is cut by €100. These reliefs concern the main home only, so a holiday home in France never benefits, whatever the owner’s age.
The year you buy
The tax office ignores sales during the year: the September notice goes to the seller, who owned the property on 1 January. Almost every French deed makes the buyer refund the share of the year still to run, based on the last notice. For a sale on 21 May, 224 days remain; on a €1,500 bill the buyer refunds €921. The amount appears on the notary’s statement next to the notary fees, and the total cost calculator adds it automatically. From the following year, the notice comes to you.
What the estimate leaves out
The notice adds State management fees that the calculator does not include, and some towns replace the waste tax with a charge based on use. Outbuildings and land can carry their own base. A newly merged municipality may apply smoothed rates that differ between its former villages for a few years. The result is an estimate: only the notice is final.