Property tax on built properties (TFPB)
Verified 12 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
A person who has a right to use a property and to receive rental income from the property, without being able to dispose of it, including selling it
Annual rent that the property could produce if leased. Use as a basis for calculating local direct taxes: residential tax on second homes, property tax, company property tax (CFE).
Guadeloupe - French Guiana - Martinique - Mayotte - Reunion
Flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
Property that cannot be moved (e.g. land or apartment) or an object that is an integral part of it (e.g. land fence)
An area comprising rural areas which present economic and social difficulties, in particular low population density, a decline in the total (or active) population or a high proportion of agricultural jobs.
Withdrawal or reduction of a tax granted by the tax authorities
Commune, department, region, special status community, overseas community
A group of people who complete a single tax return (e.g., spouse, dependent children)
You own or usufructuary of built properties? You have to pay property tax on built properties (TFPB). There are exemptions related to the property or the person who owns it. We present you with the information you need to know.
What applies to you ?
You have to pay property tax on built property (TFPB) if you own or usufructuary a built-up property, for example a dwelling (apartment or house), to 1er January.
You have to pay the tax even if the property is rented to a tenant.
Please note
If you have sold your house in life while reserving your use, the purchaser must pay the property tax.
You must comply with conditions that depend on your age.
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You are between 18 and 65 years old
You receive the Solidarity Allowance for the Elderly (Aspa)
You benefit from a exemption of TFPB of your main dwelling.
If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You receive the Disability Supplementary Allowance (DSA)
You benefit from a exemption of TFPB of your main dwelling.
If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You benefit from a exemption of TFPB concerning your main dwelling.
You can be exempt from property tax if your reference tax income (after patches) is below certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
FYI
The amounts are different for overseas departments and regions.
Warning
the exemption does not apply to household waste removal tax.
You live in a nursing home
If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.
You're involved if you receive one of the following allowances :
- Aspa: titleContent
- Asi: titleContent
- AAH: titleContent
You must retain exclusive use of this accommodation (do not lend or rent it).
If you lose your right to exemption, it is extended for 2 years. You then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Other
You're not not exempt property tax.
You are between 65 and 75 years old
You receive the Solidarity Allowance for the Elderly (Aspa)
You benefit from a exemption of TFPB concerning your main dwelling.
If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You benefit from a exemption of TFPB concerning your main dwelling.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You live in a nursing home
If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.
You're involved if you touch theAspa: titleContent or theAAH: titleContent.
You can continue to benefit from a reduction of €100 of your property tax if you were over 65 and under 75 at age 1er January 2023.
You are affected if your income does not exceed the following limits:
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
You must retain exclusive use of this accommodation (do not lend or rent it).
If you lose your right to an exemption or reduction, it is extended for 2 years. You then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Other
You're not exempt, but you have a reduction of €100 of your property tax if you were over 65 and under 75 at age 1er January 2023.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
If you lose your right to a reduction, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
You're over 75
You receive the Solidarity Allowance for the Elderly (Aspa)
You benefit from a exemption of TFPB concerning your main dwelling.
If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You benefit from a exemption of TFPB concerning your main dwelling.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Warning
the exemption does not apply to household waste removal tax.
You live in a nursing home
If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.
You are affected if you touch theAspa: titleContent or theAAH: titleContent.
You are also affected if you meet the following conditions:
- You were over 75 at the 1er january 2023
- Your revenues are below certain limits.
The revenue ceilings not to be exceeded are as follows:
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
You must retain exclusive use of this accommodation (do not lend or rent it).
If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
Other
If you were over 75 at 1er january 2023, you have exemption of TFPB concerning your main dwelling.
The exemption may extend to your possible secondary residence.
Your reference tax income (after corrective measures) must be below certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | 2023 benchmark tax income (2022 return) |
|---|---|
1 | €12,455 |
1.25 | €14,118 |
1.5 | €15,781 |
1.75 | €26,573 |
2 | €19,107 |
2.25 | €20,770 |
2.5 | €22,433 |
2.75 | €24,096 |
3 | €25,759 |
½ additional share | 3,326 |
¼ additional share | €1,663 |
FYI
The amounts are different for overseas departments and regions.
If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).
If you received a property tax exemption in 2014, you receive an increase in 2023 to the reference tax income thresholds. Your 2022 revenues must not exceed €15,781 for 1re tax share.
Warning
the exemption does not apply to household waste removal tax.
The property must meet the following 2 conditions:
- Be fixed to the ground (with no possibility of moving it without demolishing it)
- To present the character of a real building, including the fittings forming part of it
The main ones immovable property taxable persons are therefore:
- Housing (house or apartment)
- Parking
- Floor of buildings and land forming an indispensable and immediate dependency of a construction
- Vessel used at a fixed point and fitted out for residential, commercial or industrial use (even if it is held only by moorings)
- 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 barracks and caravans are exempt, unless they are secured by masonry fasteners.
Exemptions total or partial 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 a residential building
She's exempt 2 years, from 1er January of the year following completion of the work.
You must file a statement to the public finance center not later than 90 days after completion of the work.
The declaration depends on the dwelling concerned:
FYI
The municipality and theEPCI: titleContent may limit this exemption.
New construction, reconstruction and addition of construction of a non-residential building
She's partially exempt 2 years, from 1er January of the year following completion of the work.
Check with the tax office if your construction is affected:
Who shall I contact
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Housing with energy saving work
One old housing (completed before 1er January 1989) where energy-saving works have been carried out may, subject to conditions, benefit from 50% to 100% property tax.
A deliberation of the municipality or theEPCI: titleContent is necessary.
Exemption applies for 3 years from the year following the end of payment of the works.
Check with the tax center if your accommodation is affected.
You'll have to send him a free paper declaration, with a copy of your receipts.
The declaration shall be submitted before 1er January of the 1stre the year for which the exemption is applicable.
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Housing with high energy performance
One new housing respecting a high energy performance global may be exempted from 50% to 100% property tax.
A deliberation of the municipality or theEPCI: titleContent is necessary.
FYI
As of 2024, energy performance requirements are reinforced.
Exemption applies for 5 years, from the year following the year of completion of construction.
Check with the tax center if your accommodation is affected.
You'll have to send him a free paper declaration, with a copy of your receipts.
The declaration shall be submitted before 1er January of the 1stre the year for which the exemption is applicable.
Who shall I contact
Rental-to-rent accommodation
A dwelling subject to a rent-to-own contract may be exempt from tax for 15 years from the year following its completion.
Check with the tax center if your accommodation is affected:
Who shall I contact
Furnished Tourism in Rural Revitalization Area (RRZ)
A hotel, a furnished tourist or a bed and breakfast located in a rural regeneration area may benefit from permanent exemption.
To know if your municipality is in ZRR, you can use a simulator.
Find out if your municipality is in a Rural Revitalization Area (RRZ)
A deliberation of the municipality or theEPCI: titleContent is necessary.
Check with the tax center if your accommodation is affected.
File your return before 31 December each year for an application the following year.
You must use the cerfa n°15532 form:
Who shall I contact
Unoccupied rental accommodation
If you own a rental unit that is not rented, you can get a relief property tax.
You must complete the 3 conditions following:
- Vacation beyond your control
- Housing vacant for at least 3 consecutive months
- Vacancy of the entire dwelling or a part that can be rented separately
To qualify for the rebate, you must to lodge a complaint to the tax office.
Who shall I contact
The rebate shall be granted from 1er the day of the month following the month in which the vacancy commences.
It shall also apply to other taxes, in particular household waste removal tax.
Warning
seasonal rentals and furnished rentals are not covered by this rebate.
Housing close to a site exposed to particular risks
A variable exemption (from 15 to 50% as appropriate) may apply permanently for a dwelling which is in any of the following cases:
- On the perimeter of a technology risk prevention plan
- Close to an installation Seveso
- Affected by a Mining Risk Prevention Plan
Check with the tax center that will give you a declaration to be lodged before 1er January for the following year.
Who shall I contact
Rural building (barn, stable...)
A rural building exclusively and permanently dedicated to agricultural use shall be exempt.
This is the case, for example, with a barn, a stable or a press.
Check with the tax center that will give you a declaration to be lodged before 1er January for the following year.
Who shall I contact
Premises of a young innovative company
One young innovative company may benefit from exemption for 7 years TFPB.
A deliberation of the municipality or theEPCI: titleContent is necessary.
The company must be created less than 8 years ago to 1er January 2023.
Check with the tax center, which will tell you the formalities to be carried out before 1er 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 which includes between 2 and 5 years TFPB.
The statement must be made within 15 days of the act of purchase in the tax department.
Check with the tax center, which will tell you the formalities to be carried out.
Who shall I contact
Plant for the production of biogas, electricity and heat by methanization
An agricultural holding may be exempted if production is produced on more than 50% materials from agricultural holdings.
The cerfa form n°15569 must be used.
Drop it by 1er January for the following year at the tax office.
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Office space converted into residential accommodation
An office space converted into a dwelling can benefit from an exemption from part of the property tax for 5 years.
Check with the tax center if your accommodation is affected.
You'll have to send him a statement (on free paper), with a copy of your supporting documents.
The declaration shall be submitted before 1er January of the year following completion of the work.
Who shall I contact
If your property has not been changed within the year, you don't have to do anything.
However, you must make a declaration if it is a new construction or a modification of the building (enlargement for example).
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New construction or reconstruction
Detached house
You must to make a declaration whether it is a new construction or a reconstruction.
For a detached house, use the following form:
Model Declaration H1 - Detached house and other isolated detached construction
Send the declaration to the public finance center on which the property depends within 90 days of completion of construction.
Who shall I contact
Flat
You must to make a declaration whether it is a new construction or a reconstruction.
For an apartment, use the following form:
Declaration model H2 - Apartment and outbuildings in a collective building
Send the declaration to the public finance center on which the property depends within 90 days of completion of construction.
Who shall I contact
Property Changed
You must to make a declaration when you have transformed, restored, or refurbished an existing building.
Use the following form:
Model IL Declaration - Change in consistency or assignment of built and non-built properties
Send the declaration to the public finance center on which the property depends within 90 days of the completion of the work.
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Calculation
The TFPB is established once a year, and for the whole year, depending on the situation to 1er January of the taxation year.
The tax base of TFPB is equal to half of the cadastral rental value.
This rental value shall be revalued every year, in particular to take account of price increases.
The tax rate shall be voted on by local and regional authorities.
The amount of the TFPB is calculated by applying the rate to the taxable amount.
Low-income reduction
If you are not eligible for an exemption, the amount of your TFPB in respect of your principal residence may be capped.
The capping consists in removing the part of the TFPB that exceeds 50% income from your tax shelter.
To qualify for the cap, you must complete the 2 conditions following:
- Not be subject toIFI: titleContent the year preceding the year of taxation
- Have a reference tax income below certain limits
Your reference tax income (after patches) shall not exceed the following limits:
Family Quotient | Revenue caps |
|---|---|
1 part | €29,288 |
1.5 part | €36,131 |
2 shares | €41,518 |
2.5 shares | €46,905 |
3 shares | €52,292 |
3.5 shares | €57,679 |
4 shares | €63,066.0 |
Additional half-share | + €5,387 |
FYI
The amounts are different for overseas departments and regions.
To benefit from the cap, you must to lodge a complaint using the following form:
Apply for a revenue-based limit on the property tax on the principal residence
Then send it at your public finance center, with your supporting documents.
Who shall I contact
You must submit your application upon receipt of your tax notice property tax, and at the latest by 31 December of the following year.
You have to pay your tax land before the deadline, even if you file a claim. However, you can to request a stay of payment.
During the last quarter of the year, you receive a notice of assessment.
You can also consult it in your Private Space on www.impots.gouv.fr.
Taxes: access your Special Space
The method of payment of property tax depends on the amount you have to pay.
If you feel you are being taxed incorrectly, you can submit a complaint at your public finance center in the time required.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Town Hall
10 % increase in the event of late payment
Taxable properties
Permanent exemptions
2-year exemption
Exemption of energy-efficient housing
List of energy saving works (Article 18a)
Exemption of certain dwellings located in rural regeneration areas
Exemption of buildings close to sites exposed to particular risks
Exemption of buildings located in areas of employment to be revitalized
Exemption of buildings located in a defense restructuring area
Unoccupied rental housing (Article 1389), tax relief (Articles 1390 to 1391Ba), tax cap (Article 1391B b)
Declaration of new constructions and changes in substance or use
Rental value
Declaration of new constructions and changes in substance or use
Conditions for the award of the "high energy performance" label to a dwelling
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