Property tax on unbuilt properties (TFPNB)
Verified 20 November 2020 - Directorate for Legal and Administrative Information (Prime Minister)
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The property tax on unbuilt properties (TFPNB) is due by the owner or usufruitier a plot of land, at 1to January of the taxation year. It is collected by the territorial authority (municipality or EPCI: titleContent in whose territory the land is situated. There are permanent or temporary exemptions (subject to conditions).
- Property Tax on Unbuilt Properties - Guide 2020Ministry of Finance
- Calculation of the TFPNB: Zoning for the increase of the cadastral rental value of constructible landMinistry of Housing
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- General Tax Code: rule 1393Overview of the TFPNB
- General Tax Code: Rule 1509Assessment of agricultural land
- General Tax Code: article 1647-00aReduction of the property tax on unbuilt properties on plots operated by young farmers
- Bofip Annex - IF - General Instruction on the Assessment of Non-Built Properties of December 31, 1908
- Bofip-Taxes n°IF-TFNB on property tax on unbuilt properties
- Online Tax Payment
- Exemption from property taxes on unbuilt properties
- Model Declaration IL - Change in consistency or assignment of built and unbuilt properties
- Search, consultation and ordering of cadastral map sheets
- Request for cadastral matrix extract
- Property tax on unbuilt properties - Parcel operated by a young farmer
- Exemption from the property tax on unbuilt properties for plots operated in organic production
- Exemption from the property tax on unbuilt properties (TFPNB) for meadows and moors located in wetlands