Property tax on non-built properties (TFPNB)
Verified 20 November 2020 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
The property tax on unbuilt properties (TFPNB) is payable by the owner or usufructuary of a plot, at 1er January of the taxation year. It is collected by the local authority (municipality or EPCI: titleContent own taxation), in whose territory the land is situated. There are permanent or temporary exemptions (subject to conditions).
- Property Tax on Non-Built Properties - Guide 2021Ministry of Finance
- Calculation of GNWT: Zoning for the increase in the cadastral rental value of building landMinistry of Housing
- General Tax Code: Article 1393Overview of TFPNB
- General Tax Code: Article 1509Assessment of agricultural land
- General Tax Code: Article 1647-00aRebate of the property tax on unbuilt property in respect of plots operated by young farmers
- Bofip Appendix - IF - General Instruction on the Assessment of Non-Built Properties dated December 31, 1908
- Bofip-Taxes n°IF-TFNB relating to property tax on non-built properties
- Online tax payment
Online service
- Exemption from property taxes on non-built properties
Form
- Model IL Declaration - Change in consistency or assignment of built and non-built properties
Form
- Search, consultation and order of sheets of the cadastral plan
Search tools
- Request for cadastral matrix extract
Form
- Property tax on unbuilt property - Parcel operated by young farmers
Form
- Exemption from property tax on non-built properties for organically farmed parcels
Form
- Land tax exemption on unbuilt property (TFPNB) for meadows and heaths in wetlands
Form