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Property tax for 2026, due in the autumn
It is the yearly tax on owning a building in France, owed by whoever owns it on 1 January. It funds the commune and its intercommunalité, and usually includes the household waste tax (TEOM).
On your avis de taxe foncière, in the « Base » row. It is half the cadastral rental value set by the tax office, raised each year in line with inflation: by 0.8% in 2026.
People aged 75 or over, and those receiving the AAH, ASPA or ASI, under an income ceiling, are exempt on their main home. From 65 to 74, under the same ceiling, €100 comes off. New builds are exempt for two years.
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