Property tax on built properties (TFPB)
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
You own or usufruitier built-up properties? You must pay the property tax on built properties (TFPB). There are exemptions relating to the property or the person who owns it. We present you the information you need to know.
What applies to you ?
You must pay the Building Property Tax (TFPB) if you own or usufruitier of a flat or house 1to January.
You must pay the tax even if the accommodation is rented to a tenant.
You must meet several conditions depending on your age.
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You're between 18 and 65
You receive the old age solidarity allowance (Aspa)
You benefit from a TFPB exemption from your main house.
If you lose your exemption entitlement, it can be extended for 2 years.
Warning
the exemption does not apply to the tax on the removal of household waste.
You receive the Supplementary Disability Allowance (Asi)
You benefit from a TFPB exemption from your main house.
If you lose your exemption entitlement, it can be extended for 2 years.
Warning
the exemption does not apply to the tax on the removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main house.
You can be exempt from property tax if your reference tax income is below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
Warning
the exemption does not apply to the tax on the removal of household waste.
You live in a nursing home
If you left your principal residence to enter a specialised nursing home (nursing home or long-term care centre), you are exempt from property tax on your former home.
You are affected if you receive any of the following allocations:
- Aspa: titleContent
- Asi: titleContent
You may be exempt even if you do not have the exclusive use of this property (for example, if you lend or rent it).
If you lose your exemption entitlement, it can be extended for 2 years.
Other
You are not exempt from property tax.
You're between 65 and 75
You receive the old age solidarity allowance (Aspa)
You have a TFPB exemption for your main house.
If you lose your exemption entitlement, it can be extended for 2 years.
Warning
the exemption does not apply to the tax on the removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main house.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
Warning
the exemption does not apply to the tax on the removal of household waste.
You live in a nursing home
If you left your principal residence to enter a specialised nursing home (nursing home or long-term care centre), you are exempt from property tax on your former home.
You are concerned if you touch theAspa: titleContent.
You can continue to receive a discount of €100 your property tax if you were over 65 and under 75 at 1to January 2023.
You are concerned if your income does not exceed the following limits:
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
You may be exempt even if you do not have the exclusive use of this property (for example, if you lend or rent it).
If you lose your exemption entitlement, it can be extended for 2 years.
Other
You are not exempt, but you receive a discount of €100 your property tax if you were over 65 and under 75 at 1to January 2023.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
If you lose your exemption entitlement, it can be extended for 2 years.
You're over 75
You receive the old age solidarity allowance (Aspa)
You have a TFPB exemption for your main house.
If you lose your exemption entitlement, it can be extended for 2 years.
Warning
the exemption does not apply to the tax on the removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main house.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
Warning
the exemption does not apply to the tax on the removal of household waste.
You live in a nursing home
If you left your principal residence to enter a specialised nursing home (nursing home or long-term care centre), you are exempt from property tax on your former home.
You are concerned if you touch theAspa: titleContent.
You are also concerned if you meet the following conditions:
- You were over 75 at the 1to January 2023
- Your income is below certain caps.
The revenue ceilings to be kept below are:
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
You may be exempt even if you do not have the exclusive use of this property (for example, if you lend or rent it).
If you lose your exemption entitlement, it can be extended for 2 years.
Other
If you were over 75 at 1to January 2023, you receive a TFPB exemption for your main house.
The exemption can be extended to your eventual secondary residence.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Share(s) | Reference Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,405 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional part | €3,174 |
¼ additional | €1,587 |
If you received a continuation of the property tax exemption in 2014, you receive an increase in the reference tax income thresholds in 2023. Your 2022 revenues must not exceed €15,058 for 1re tax share.
Warning
the exemption does not apply to the tax on the removal of household waste.
The property must meet the following 2 conditions:
- Be fixed to the ground (with no possibility of moving it without demolishing it)
- Present the character of a real building, including the fittings that are part of it
The main real property therefore taxable are:
- Housing (house or flat)
- Parking
- Floor of buildings and land forming an essential and immediate dependence of a construction
- Vessel used in a fixed point and fitted for housing, trade or industry
- Commercial, industrial or professional building
- Industrial or commercial installation (hangar, workshop, vat, etc.)
- Land for commercial or industrial use or used, under certain conditions, for advertising
On the other hand, mobile boats and caravans are exempt, unless they are secured by masonry fasteners.
Total or partial exemptions may be granted, for varying periods depending on the case, in particular in the following situations:
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New construction, reconstruction and addition of construction of a residential building
It exempt 2 years, from 1to January of the year following the completion of the work.
You must file a return with the Public Finance Centre no later than 90 days after the completion of the work.
The declaration depends on the accommodation concerned: detached house or flat.
FYI
the municipality and theEPCI: titleContent may limit this exemption.
New construction, reconstruction and addition of construction of a non-residential building
It partially exempt 2 years, from 1to January of the year following the completion of the work. The exemption applies only to the tax department's share of the tax.
Check with the tax centre to see if your construction is affected:
Who shall I contact
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Housing with energy saving works
Old housing (completed before 1to January 1989) where energy conservation work has been carried out may be exempted from 50% to 100% property tax.
The exemption applies for 3 years from the year following the end of the payment of the works.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a statement (on free paper), with a copy of your expenses voucher.
The return must be filed before 1to January of 1re year for which the exemption applies.
Who shall I contact
Energy-Efficient Housing
New accommodation with a label Energy-efficient building BBC 2005 may be exempted from 50% to 100% property tax. The exemption applies for 5 years.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a declaration on free paper, with a copy of your expenses vouchers.
The return must be filed before 1to January of 1re year for which the exemption applies.
Who shall I contact
Please note
if you are entitled to a 2-year exemption for a new construction, the 5-year exemption will apply from the 3e year.
Accommodation
Accommodation subject to a leasing agreement may be exempt from tax for 15 years from the year following its completion.
Check with the tax centre to see if your accommodation is affected:
Who shall I contact
Furnished tourism in rural revitalisation area (RBA)
A hotel, a furnished tourist or a guest room located in a rural revitalisation area may benefit from permanent exemption.
You must use cerfa 15532.
Check with the Tax Centre and file your return by December 31 of each year for application the following year.
Who shall I contact
To find out if your community is in ZRR, you can use a simulator.
Know if your community is in a rural revitalisation area (RBA)
Unoccupied rental accommodation
If you have rental accommodation that is not rented, you can get a abatement property tax.
You must meet the following 3 conditions:
- Vacancy independent of your will
- Vacant accommodation for at least 3 consecutive months
- Vacancy of the whole house or part that can be rented separately
To qualify for the rebate, you must file claim to the tax centre.
Who shall I contact
The relief shall be granted from 1to the day of the month following the month in which the vacancy begins. It shall also apply to other taxes, in particular tax on removal of household waste.
Warning
seasonal rentals and furnished rentals are not affected by this rebate.
Accommodation close to a site exposed to particular risks
Variable exemption (from 15 to 50% may apply on a permanent basis for a dwelling which is:
- Within the scope of a Technology Risk Prevention Plan
- Close to an installation Seveso
- Affected by a mine risk prevention plan
Check with the tax centre that will give you a return to file before the 1to January for the following year.
Who shall I contact
Rural building (barn, stable...)
A rural building that is exclusively and permanently used for agricultural purposes is exempt. This is the case, for example, of a barn, a stable or a press.
Check with the tax centre that will give you a return to file before the 1to January for the following year.
Who shall I contact
Premises of an innovative young company
One innovative young company may be exempted for 7 years of the TFPB.
She must be under 11 at the 1to January 2023.
Check with the tax centre to find out what you need to do before 1to January for the following year.
Who shall I contact
Premises of a company in difficulty taken over by a new company
The new company may benefit from an exemption between 2 and 5 years of the TFPB.
The declaration must be made within 15 days of the deed of purchase at the tax department.
Check with the tax centre to find out what you need to do.
Who shall I contact
Plant for the production of biogas, electricity and heat by methanisation
An agricultural holding may be exempt if the production is produced more than 50% of materials from agricultural holdings.
You must use the cerfa form n°15569.
Property tax on built properties - Exemption of facilities and buildings used for methanisation
Drop it by 1to January for the following year at the tax centre.
Who shall I contact
Office premises converted into residential accommodation
An office room converted into a dwelling can be exempted from part of the property tax for 5 years.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a statement (on free paper), with a copy of your supporting documents.
The return must be filed before 1to January of the year following the completion of the work.
Who shall I contact
If your property hasn't been changed in the year, you don't have to do anything.
However, you must file a report if the building is new or modified (for example, enlargement).
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New construction or reconstruction
Detached house
You must make a declaration if it is a new construction or a reconstruction.
For an individual house, use the following form:
Model Declaration H1 - Individual house and other individual isolated building
Send the statement to the public finance centre on which the property depends within 90 days of completion of construction.
Who shall I contact
Flat
You must make a declaration if it is a new construction or a reconstruction.
For a flat, use the following form:
Model Declaration H2 - Flat and Dependencies in a Collective Building
Send the statement to the public finance centre on which the property depends within 90 days of completion of construction.
Who shall I contact
Changed Property
You must report when you have transformed, restored or refurbished an existing building.
Use the following form:
Model Declaration IL - Change of Consistency or Assignment of Built and Unbuilt Properties
Send the statement to the public finance centre on which the property depends within 90 days of completion.
Who shall I contact
Calculation
The TFPB is established once a year, and for the whole year, based on the situation at 1to January of the taxation year.
The TFPB tax base is equal to half of the cadastral rental value.
This rental value is revalued annually, in particular to take account of the increase in prices.
Tax rates are voted by territorial.
The amount of the TFPB is obtained by applying the rate to the tax base.
Low-income reduction
If you are not eligible for an exemption, your TFPB amount for your principal residence may be capped.
The cap is to remove the part of the TFPB that exceeds 50% of your tax centre.
To qualify for the cap, you must meet the following 2 conditions:
- Not be subject toIFI: titleContent the year preceding the year of taxation
- Have a reference tax income less than certain limits
Family Quotation | Revenue cap |
|---|---|
1 Share | €27,947 |
1.5 share | €34,476 |
2 Shares | €39,617 |
2.5 shares | €44,757 |
3 Shares | €49,897 |
3.5 shares | €55,038 |
4 Shares | €60,178 |
Additional Half Share | + €5,140 |
To qualify for the cap, you must complete this return:
Application for a revenue-based cap on the main dwelling property tax
Then send it to your public finance centre.
Who shall I contact
In the last quarter of the year, you receive a tax notice.
You can also view it in your Special Area at www.impots.gouv.fr.
Taxes: Accessing Your Personal Space
The method of payment of property tax depends on the amount you have to pay.
If you feel that you are being taxed incorrectly, you can submit a claim to your public finance centre in the required time.
Who shall I contact
Who can help me?
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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Speak with an advisor on Place des Entreprises- General tax code: Articles 1730 to 1731B10 % increase in case of late payment
- General tax code: Articles 1380 to 1381Taxable Properties
- General Tax Code: Articles 1382 to 1382GPermanent Exemptions
- General tax code: article 13832-year exemption
- General Tax Code: Articles 1383-0 B to 1383-0 B bisExemption from energy-efficient housing
- General Tax Code, Annexe 4: Articles 18a to 18bList of energy-saving projects (Article 18a)
- General tax code: Articles 1383 E and 1383 E aExemption of certain housing units located in rural revitalisation areas
- General tax code: Articles 1383 G to 1383 G bExemption for construction near sites exposed to particular risks
- General Tax Code: Article 1383HExemption of buildings located in the areas of employment to be revitalised
- General tax code: Article 1383 IExemption of buildings located in a defence restructuring zone
- General tax code: Articles 1388 to 1388gTaxation basis
- General tax code: Articles 1389 to 1391 EUnoccupied rental accommodation (Article 1389), tax relief (Articles 1390 to 1391B a), tax ceiling (Article 1391B b)
- General tax code: Article 1406Reporting of new constructions and changes in consistency or assignment
- General tax code: Articles 1494 to 1495Leasehold Value
- General Tax Code, Annexe 3: Articles 321 E to 321 GReporting of new constructions and changes in consistency or assignment
- Bofip-Taxes n°BOI-IF-TFB relating to property tax on built properties
- Bofip-Taxes n°BOI-IF-TFB-10-55 relating to persons exempt from property tax on built properties
- Taxes: Accessing Your Personal Space
Online service
- Online tax payment
Online service
- Model Declaration H1 - Individual house and other individual isolated building
Form
- Model Declaration H2 - Flat and Dependencies in a Collective Building
Form
- Model Declaration IL - Change of Consistency or Assignment of Built and Unbuilt Properties
Form
- Model Declaration ME - Exceptional Property and Premises
Form
- CBD Model Declaration - Commercial Premises and Miscellaneous Property Tax
Form
- Property tax on built properties - Felling in favour of social housing located in a priority area of city policy
Form
- Property tax on built properties - Exemption of facilities and buildings used for methanisation
Form
- Property tax on built properties - Reduction of the rental value of buildings used for industrial and technical research
Form
- Application for a revenue-based cap on the main dwelling property tax
Form
- Exemption from property tax on built properties (TFPB): hotels, tourist furnished or guest rooms located in rural revitalisation zone (ZRR)
Form
- Property tax on built property - 50% reduction in favour of the building located in a project of general interest justified by environmental pollution
Form
- Property tax on built properties - Devices for certain buildings located in an urban basin to be energised
Form
- Property tax on built properties - 30% reduction in favour of the housing subject to a joint and several real lease
Form
FAQ
- How do I pay my local taxes?
- What is tax reference income?
- What is the principal residence for taxes?
- What is the deadline for filing a tax claim?
- When can additional local taxes be claimed?
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- What is usufruct?
- Local taxesService-Public.fr
- Property tax on non-built properties (TFPNB)
- Solidarity allowance for the elderly (Aspa)Service-Public.fr
- Allowance for adults with disabilities (AAH)Service-Public.fr
- Tax SiteMinistry of Finance
- Practical brochure - Local taxes 2022 (PDF - 8.3 MB)Ministry of Finance
- How are my local taxes calculated?Ministry of Finance
- Perimeter of Rural Revitalisation Areas (RBAs)National Agency for Territorial Cohesion (ANCT)