Taxe foncière is an annual local tax levied on all owners of built and unbuilt land in France. Unlike the now-largely-abolished taxe d'habitation, taxe foncière falls on the owner of the property on 1 January — not the tenant. If you sell your property mid-year, convention dictates that buyer and seller split the tax pro-rata, though this is a private arrangement not recognised by the tax authority (which holds only the 1 January owner liable).
The tax base is the cadastral rental value (valeur locative cadastrale) — a theoretical rental value assigned by the tax authority to each property. This value is periodically revised and varies enormously by location, size, and age of construction. The actual tax due is this base multiplied by local tax rates set annually by the commune, département, and any relevant inter-municipal body.
For expat property owners, taxe foncière is typically issued in September and payable by mid-October each year. Bills are sent to the address registered with the Direction Générale des Finances Publiques (DGFiP). If you do not have a French address, ensure your notaire or a French tax representative holds your contact details — unpaid taxe foncière accrues penalties and can ultimately lead to enforcement action against the property.
Several exemptions and reductions exist. New builds are exempt for two years from January following completion. Properties occupied by low-income pensioners or disabled persons may qualify for partial or total exemption. Vacant properties subject to taxe sur les logements vacants (empty homes tax) may simultaneously attract taxe foncière — owning an empty second home in France carries a growing financial cost.
When purchasing French property, ask your notaire to provide the last three years of taxe foncière bills. This is standard due diligence — the bills reveal the current tax burden and any outstanding arrears that could theoretically attach to the property.
| Key Facts: Taxe Foncière | |
|---|---|
| Who pays | Owner of the property on 1 January each year |
| Tax base | Cadastral rental value × local authority rates |
| Payment deadline | Mid-October annually (or mid-January for online payment) |
| New build exemption | 2 years from January after completion |
| Non-resident risk | Unpaid bills lead to penalties — maintain a French contact address |
Frequently Asked Questions
Does my tenant pay taxe foncière?
No. Taxe foncière is the owner's liability. Your tenant may owe taxe d'habitation on their principal residence (though this is being phased out for most), but taxe foncière is entirely yours as owner.
Can I deduct taxe foncière from French rental income?
Yes — taxe foncière is a deductible expense against French rental income under the régime réel. If you opt for the micro-foncier flat allowance, you cannot deduct it separately (it is included in the 30% abatement).
What is the taxe foncière on non-built land (terrains non bâtis)?
Unbuilt land is also subject to taxe foncière, often at a higher rate than built properties. Agricultural land may benefit from lower rates. The same cadastral valuation system applies.
This term is part of the AvökatFinder France Legal Glossary — plain-English definitions of French legal terms for expats and foreign nationals.