1st July 2022
What is the average level of the taxe foncière in each department of France?
The taxe foncière is the local rates payable by each owner of property, both buildings and land.
The level of the rates is determined from a notional annual rental value of the property, revised each year by the annual revision in rateable values, the percentage rate applied to this value by the local councils, and any changes in the rateable value of a property due to major improvements that may have been carried out by the owner.
There are various exemptions and reliefs, which you can find in our Guide to Taxe Foncière and at Rates Relief for Energy Conservation Works.
A recent report by the French tax authority, the DGFiP, provides an analysis of average taxe foncière bills across the country.
According to the authors, the average increase in the rates bill for houses in 2021 was 2.6%, to reach a national average of €932. The average level for apartments was €760, aN increase of 1.6%.
Although there were variations in the increase between departments, the overwhelming majority had an increase below 3.7%.
There are signs that this year the increase could be significantly higher, due primarily to inflation. Bruno Le Maire, the French Finance Minister, has stated that the government is considering a cap on the increase.
The highest average annual taxe foncière bills are in the departments of the Ile-de-France region, averaging €1,144.
At the other end of the scale, those departments with the lowest bills are Indre and Creuse, both under €600 a year.
The graphic below shows a cartographic representation of average bills in each department, with those coloured yellow the lowest bills and those dark blue the other end of the spectrum.
The following table shows the average figures for each department in 2021. Individual bills will vary by the size, location and amenities of the property. The figures exclude the charge for domestic refuse.
Source: DGFiP