French Property Tax
If you own property in France, you are generally liable for one or both of the main local property taxes:
- Taxe fonciere – property ownership tax
- Taxe d'habitation – occupancy tax (now largely removed for main homes, but still relevant in some cases)
These taxes are separate from income tax and apply even if you are not tax resident in France.
Taxe fonciere (Property ownership tax)
This is the main property tax in France.
You must pay taxe fonciere if you:
- Own a house, apartment, land, or building in France
- Are the owner as of 1 January of the tax year
It applies whether the property is:
- Your main home
- A second home
- A rental property
- Vacant
The amount is based on:
- The property's official rental value (valeur locative cadastrale)
- Local rates set by the municipality and departement
You usually receive a bill in autumn (often September–October).
Taxe d'habitation (Occupancy tax)
Taxe d'habitation has been largely abolished for main residences, but it can still apply to:
- Second homes
- Furnished properties that are not your main residence
- Some vacant properties
If you own a furnished holiday home or second residence in France, you may still receive a taxe d'habitation bill.
Some cities apply surcharges on second homes in high-demand areas.
Property tax vs income tax
French property taxes are local taxes and are separate from:
- French income tax
- Tax on rental income (if you rent out the property)
You can owe:
- Taxe fonciere
- Taxe d'habitation (in some cases)
- Income tax on rental income
—all at the same time.
Who pays if the property is rented?
For taxe fonciere:
The owner always pays.
For taxe d'habitation:
It used to be paid by the occupant, but now mainly affects second homes and certain situations.
Even if tenants live in the property, you as owner remain responsible for taxe fonciere.
What if you are not French tax resident?
You still have to pay French property taxes if you own property in France, even if:
- You live permanently abroad
- You are tax resident in another country
Non-resident status does not remove local property tax obligations.
Why this matters
Failure to pay French property taxes can lead to:
- Penalties and interest
- Enforcement procedures
- Problems when selling the property later
Keeping these obligations visible helps you avoid unpleasant surprises.
What Amanda does
Amanda helps you:
- Record that you own property in France
- Flag that French local property taxes are likely to apply
- Keep this visible alongside your other cross-border obligations
Amanda does not calculate the exact tax — local authorities determine the final amount.
Official sources
For authoritative guidance, refer to the French tax authority (DGFiP) via impots.gouv.fr, under local taxes such as taxe fonciere and taxe d'habitation.