Property tax on built properties (TFPB)

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

Property tax on unbuilt properties (TFPNB)

You must pay the property tax on built properties (TFPB) if you own or use built properties. There are exemptions relating to the property or the person who owns it.

What applies to you ?

You're between 18 and 65
You receive the old age solidarity allowance (Aspa)
You receive the Supplementary Disability Allowance (Asi)
You receive the Disability Adult Allowance (HPA)
You don't get any help
You're between 65 and 75
You receive the old age solidarity allowance (Aspa)
You receive the Supplementary Disability Allowance (Asi)
You receive the Disability Adult Allowance (HPA)
You don't get any help
You're over 75
You touch the Aspa
You touch the AAH
You don't get any help

You must pay the Building Property Tax (TFPB) if you own or usufruitier of a flat or house at 1^to January.

You must pay the tax even if the accommodation is rented to a tenant.

Please note

if you buy a property during the year, the seller may ask you to refund a portion of the property tax (for the period you own the property).

You must also meet several conditions depending on your age.

You're between 18 and 65

You receive the old age solidarity allowance (Aspa)

You benefit from a TFPB exemption from your main dwelling.

You must complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

You receive the Supplementary Disability Allowance (Asi)

You benefit from a TFPB exemption from your main dwelling.

You must complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

You receive the Disability Adult Allowance (HPA)

You have a TFPB exemption for your main dwelling.

You can be exempt from property tax if you meet several conditions.

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.

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

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 dwelling.

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

You receive the Supplementary Disability Allowance (Asi)

You have a TFPB exemption for your main dwelling.

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

You receive the Disability Adult Allowance (HPA)

You have a TFPB exemption for your main dwelling.

You can be exempt from property tax if you meet several conditions

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.

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

Other

You are not exempt, but you receive a discount of €100 if you were over 65 and under 75 at 1^to January 2022.

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.

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

In addition, you must complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you get a discount €100 if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

You're over 75

You receive the old age solidarity allowance (Aspa)

You have a TFPB exemption for your main dwelling.

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

You receive the Disability Adult Allowance (HPA)

You have a TFPB exemption for your main dwelling.

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.

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on removal of household waste.

Other

If you were over 75 at 1^to January 2022, you receive a TFPB exemption for your main dwelling.

The exemption can be extended to your possible 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.

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

If you received a continuation of the property tax exemption in 2014, you receive an increase in the reference income thresholds in 2022. Your 2021 revenues must not exceed €14,286 for 1^re tax share.

You must also complete cohabitation conditions.

You must live in one of the following situations:

Only
With person you live with as a couple
With a dependant for income tax purposes
With a person holdingAspa: titleContent orAsi: titleContent
With a person who has low resources. Sound reference tax income shall not exceed:

Revenue cap - Reduction or exemption of certain local taxes in 2022 - Metropolitan
Number of shares	Reference Tax Income 2021
1	€11,276
1.25	€12,781
1.5	€14,286
1.75	€15,792
2	€17,297
2.25	€18,802
2.5	€20,307
2.75	€21,813
3	€23,318
½ additional	€3,011
¼ additional	€1,505

Please note

you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.

If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.

Warning

the exemption does not apply to the tax on 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

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, tank, 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.

New construction, reconstruction and addition of construction of a residential building

It exempt 2 years, from 1^to 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 andEPCI: titleContent may limit this exemption.

New construction, reconstruction and addition of construction of a non-residential building

It partially exempt 2 years, from 1^to January of the year following the completion of the work. The exemption applies only to the tax department's share.

Check with the tax centre to see if your construction is affected:

Who shall I contact

Tax Information Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
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 1^to 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 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 documents.

Return must be filed before 1^to January 1^re year for which the exemption applies.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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 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 documents.

Return must be filed before 1^to January 1^re year for which the exemption applies.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Please note

if you are entitled to a 2-year exemption for a new construction, the 5-year exemption will apply from the 3^e 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 if your accommodation is affected:

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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.

Exemption from Property Tax on Built Property (TFPB): hotels, tourist furnished or guest rooms located in rural revitalisation area (ZRR)

Check with the Tax Centre and file your return by December 31 of each year for application the following year.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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 relief 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 dwelling or a part that can be rented separately

To qualify for the rebate, you must file claim to the tax centre.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

The relief shall be granted from 1^to the day of the month following the day of the vacancy. It shall also apply to other taxes, in particular garbage collection tax.

Warning

seasonal 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 permanently 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 1^to January for the following year.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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 1^to January for the following year.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Premises of an innovative young company

One innovative young company may be exempted for 7 years of the TFPB. She must be less than 7 years old at the 1^to January 2021.

Check with the tax centre to find out what you need to do before 1^to January for the following year.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Premises of a company in difficulty taken over by a new company

The new company may benefit from an exemption 2 to 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 the paperwork.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Plant for the production of biogas, electricity and heat by methanisation

A farm 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 Property - Exemption from Methanisation Facilities and Buildings

Drop it by 1^to January for the following year at the tax centre.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Office premises converted into residential accommodation

An office room converted into a dwelling can be exempted from part of the property tax 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 documents.

Return must be filed before 1^to January of the year following the completion of the work.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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).

Individual 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 is located within 90 days of the completion of the construction.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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 is located within 90 days of the completion of the construction.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

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 is located within 90 days of the completion of the work.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

Calculation

The TFPB is established once a year, and for the whole year, based on the situation at 1^to January of the taxation year.

The TFPB tax base is equal to half of the cadastral rental value. The rental value is updated annually.

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% your tax centre.

To qualify for the cap, you must meet the following 2 conditions:

Not subject toIFI: titleContent the year preceding the year of taxation
Have reference tax income below certain limits

Property tax cap: income limits not to be exceeded
Family Quotation	Revenue ceilings
1	€26,515
1.5 share	€32,710
2 Shares	€37,587
2.5 shares	€42,464
3 Shares	€47,342
3.5 shares	€52,219
4 Shares	€57,096
Additional Half	+ €4,877

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

Service in charge of taxes (treasury, tax department...)

In the last quarter of the year, you receive a tax notice.

You can also view it in your private space at www.impots.gouv.fr.

Taxes: access your Home

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 time.

Who shall I contact

Service in charge of taxes (treasury, tax department...)

To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?

Quick and simple public service: you will be contacted over the phone by one of our experts.

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: Rule 13832 year exemption
General tax code: Articles 1383-0 B to 1383-0 B aExemption from energy-efficient housing
General Tax Code, Annexe 4: Article 18a to 18bList of energy-saving projects (Article 18a)
General tax code: Articles 1383 E and 1383 E aExemption from certain housing in rural revitalisation areas
General tax code: Articles 1383G to 1383GExemption for construction near sites exposed to particular risks
General tax code: Rule 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 1388gTax Base
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 new constructions and changes in consistency or assignment
General tax code: Articles 1494 to 1495Leasehold Value
General Tax Code, Annexe 3: Articles 321E to 321GReporting 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

FAQ

Local taxesService-Public.fr
Solidarity allowance for the elderly (Aspa)Service-Public.fr
Allowance for disabled adults (AAH)Service-Public.fr
Tax SiteMinistry of Finance
Practical brochure - Local taxes 2021 (PDF - 7.0 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)

Property tax on built properties (TFPB)

What applies to you ?

Tax Information Service

Aspa :

Asi :

EPCI :

IFI :