It’s That Time Again: Your 2025 Taxe Foncière

By Jay Corless, Edited by Adrian Leeds

Every autumn, just as France settles back into La Rentrée, another seasonal ritual arrives in the mailbox: the Taxe Foncière. For homeowners across the country, this annual property tax is as inevitable as falling leaves. For expats, it can feel especially daunting. If you own a home, apartment, or pied-à-terre in France, this bill belongs to you—whether you live in the property, rent it out, or keep it vacant.

The Taxe Foncière is calculated on the notional rental value of your property, known as the “valeur locative cadastrale,” which is then multiplied by tax rates determined by your local commune and “département.” That means two similar apartments in different parts of France may generate dramatically different bills. This year, like every year, the government has increased the taxable base to reflect inflation—a 1.7 percent rise. Even if your commune hasn’t changed its local rates, you’ll still notice a modest increase in what you owe.

In Paris, the rate remains fixed at 20.5 percent, so the only rise will come from the revaluation of the base. Elsewhere, the picture is more uneven. Some municipalities have resisted raising their rates, preferring stability. In contrast, others—notably smaller towns where local finances are tighter—have approved increases. A striking example is La Roche-sur-Yon in the Vendée, where the local council raised its rate by seven full points.

Lyon and Marseille already sit among the highest taxed cities, with Marseille owners often facing some of the steepest bills in the country. By contrast, certain rural communes still keep their rates attractively low in a bid to draw in residents, though even there the inflation-linked revaluation means owners are paying more than last year.

The bills, or “avis de taxe foncière,” have already been issued. If you’ve opted for digital notices, you’ll find yours in your account on the government’s website. If you prefer paper, it may have arrived by post. Either way, don’t delay in opening it. The deadline for payment is October 15th if you plan to settle by check, bank transfer, or at a local office, and October 20th if you pay online or by automatic debit. Missing the deadline results in an immediate ten percent penalty, with no leniency offered.

For new owners, the first obstacle is often obtaining a tax identification number, or “numéro fiscal.” Sometimes your Notaire registers you automatically during the purchase process, and your number will appear on your first bill. If not, you must request it from your local tax office, known as the Service des Impôts des Particuliers, by presenting your deed, passport, and proof of address. For non-residents, the Non-Resident Tax Office in Noisy-le-Grand handles these requests. It can provide your number by mail once you’ve supplied the correct documents. With this number, you can create an account on, view your bills online, and make payments electronically.

Paying online is the only sensible way to go. Once you log in to your account, you can view your avails, verify the amount, and pay instantly or schedule a payment for the due date. Better still, you can authorize automatic debit, known as “prélèvement à l’échéance.” Hence, the tax office collects the sum directly from your account just before the deadline. It’s painless, secure, and ensures you’ll never incur late penalties. If you’re accustomed to the French tendency toward bureaucracy, this is one area where the system works surprisingly smoothly.

Most foreign homeowners won’t qualify for exemptions, which are generally reserved for primary residences, certain income levels, or specific age categories. There is, however, one notable exception worth investigating: properties that undergo significant energy renovations may qualify for a temporary exemption of 50 to 100 percent of the Taxe Foncière for up to three years. To benefit, you must invest at least €10,000 in qualifying works over a single year, or €15,000 over three years, and declare the works before January of the first year you seek exemption. It’s a meaningful incentive to upgrade your home’s energy efficiency, and one worth considering if you’re planning renovations.

Our advice is simple: don’t procrastinate. The tax office won’t remind you to pay, but they will be quick to penalize you if you don’t. Set up your account on the website the moment you have your tax ID, and choose automatic debit if you want true peace of mind. Expect your bill to climb a little higher each year, and treat it as part of the cost of owning property in France.

What’s so amazing is the LOW COST of French property tax. I received all of my bills just this past week, and even though higher than in the past, I still consider them a bargain. My Paris apartment’s annual tax was 998€ (70m2, two bedrooms) and my Nice apartment’s (37.5m2, one bedroom) was 763€. Compare that with your own annual property tax in the U.S.!

The truth is, owning here is worth every penny of bureaucracy. Paying your Taxe Foncière on time keeps you in good standing with the French tax authorities. It’s a small price to pay for the privilege of waking up in your Paris apartment, your Provençal farmhouse, or your seaside retreat in Nice. A little paperwork, a little planning, and one less thing to worry about when living the dream in France.

Note: Download an official PDF brochure (in French, 242 pages) about all French taxes.

A bientôt,