The gazetteLocal taxes · 1 July 2026
Property tax in France in 2026 (taxe foncière): the calculation, the 0.8% revaluation, the exemptions and the cap by age and income, and the payment dates
The 2026 taxe foncière applies the rates voted by your local authorities to half of the cadastral rental value, revalued by 0.8%. Aspa or Asi exempt the main home. Under an income limit, people over 75 are exempt for the home they inhabit, including a second home; after 65, €100 is taken off the main home. The share above 50% of income can be capped. Payment: 15 October 2026, or 20 October online.
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Give your 2025 and 2026 taxe foncière, your age, your 2025 income, your shares and whether it is your main home.
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What changes for the 2026 taxe foncière?
The revaluation of the bases, the new income limits and the calendar from notice to payment.
Rental values are revalued by 0.8%, a coefficient of 1.008 set from the harmonised consumer price index of November 2025; the household waste collection tax (TEOM) follows the same rise (CGI, article 1518 bis; impots.gouv.fr).
Sources: CGI 1518 bis · impots.gouv.fr, 2026 calculation
New income limits: €12,793 for one share for the exemption after 75 and the €100 relief, €30,083 for the cap, against €12,679 and €29,815 for the 2025 tax (décret n° 2026-562 of 29 June 2026; CGI, article 1417).
Sources: Décret n° 2026-562 · CGI 1417
Notices go online for taxpayers not on monthly payment, then on 19 September 2026 for those who are (impots.gouv.fr).
Source: impots.gouv.fr, 2026 dates
Payment deadline, moved to 20 October 2026 for online payment; after it, a 10% surcharge applies. Monthly payers pay in 10 instalments, from January to October (impots.gouv.fr).
Sources: impots.gouv.fr, 2026 dates · impots.gouv.fr, cap · impots.gouv.fr, monthly payment
Last day to challenge the 2026 taxe foncière by a claim, including to ask for the cap (Livre des procédures fiscales, article R*196-2; CGI, article 1391 B ter).
Sources: LPF R*196-2 · CGI 1391 B ter
How much taxe foncière will you pay in 2026?
Enter your 2025 and 2026 tax without the household waste tax, your date of birth, your 2025 income and your shares: the gazette separates the revaluation, tests the reliefs and gives the deadline. The example: €1,200 in 2025, €1,260 in 2026, a person born on 12 May 1957 with €12,000 of income.
Fictional example · gazette of your taxe foncière
€100 taken off your 2026 taxe foncière automatically.
- At unchanged rates in 2026
- €1,209.60
- Beyond the revaluation
- €50.40
- Relief
- €100.00
- Pay by
- 20 October 2026
Taxe foncière 2025
- Exemption and €100: €12,679 of income for one share
- Cap at 50%: €29,815 for one share
- Increment per half-share: €3,386
Taxe foncière 2026
- Exemption and €100: €12,793 of income for one share
- Cap at 50%: €30,083 for one share
- Bases revalued by 0.8%
Applicable provisions
In view of your notice, your income and the French Tax Code:
- Revaluation: €1,200.00 × 1.008, that is €1,209.60 at unchanged rates, as rental values rise by 0.8% in 2026 (impots.gouv.fr).
- 2026 notice: €1,260.00, that is €50.40 more than the revaluation alone; the gap comes from the rates voted by your local authorities or from a change in the rental value, after works for instance (impots.gouv.fr).
- Over 65 on 1 January 2026, 2025 income of €12,000.00 against a limit of €12,793.00: €100 taken off automatically (CGI, articles 1391 B and 1417).
- Tax below half of your income, €6,000.00: no cap (CGI, article 1391 B ter).
- The household waste collection tax remains due, even with an exemption or a cap (fiche F59; CGI, article 1391 B ter).
- Online payment: by 20 October 2026 at the latest; after that, a 10% surcharge applies (impots.gouv.fr).
Indicative estimate: the income used for the cap includes adjustments, and the taxe foncière notice prevails.
Which income limits open a relief in 2026?
The 2025 reference taxable income not to exceed, by number of shares.
| Household shares | Exemption after 75, €100 relief | Cap at 50% of income |
|---|---|---|
| 1 share | €12,793 | €30,083 |
| 1.5 shares | €16,209 | €37,112 |
| 2 shares | €19,625 | €42,645 |
| 2.5 shares | €23,041 | €48,178 |
| 3 shares | €26,457 | €53,711 |
| Per extra half-share | €3,416 | €5,533 after the first |
| Guadeloupe, Martinique, La Réunion, 1 share | €15,139 | €36,356 |
| French Guiana, Mayotte, 1 share | €15,827 | €39,843 |
Mainland France unless stated; the first half-share of the cap is worth €7,029. A quarter share counts for half a half-share (CGI, article 1417, III).
Sources: CGI 1417 · Service-public F59 · impots.gouv.fr, cap
How is taxe foncière calculated?
Taxe foncière is due from the owner or usufructuary on 1 January, for the whole year, based on the situation on that date, even if the home is let (CGI, articles 1380, 1400 and 1415; fiche F59). Its base is the cadastral rental value (valeur locative cadastrale), the theoretical annual rent of the property, less 50% for management, insurance, depreciation, upkeep and repair costs (CGI, article 1388; impots.gouv.fr).
The rates voted each year by the commune, the inter-municipal authority, the syndicates and the public land agencies apply to this base. The notice adds, at its own rate, the household waste collection tax (TEOM), which the owner can recover from a tenant (impots.gouv.fr; fiche F59).
Sources: CGI 1380 · CGI 1400 · CGI 1415 · CGI 1388 · Service-public F59 · impots.gouv.fr, 2026 calculation
Why is your French property tax rising in 2026?
Rental values are revalued each year by the harmonised consumer price index for November: the coefficient is 1.008 in 2026, 0.8% more on the base of homes (CGI, article 1518 bis; impots.gouv.fr).
Any gap beyond that comes from the rates, which each authority can lower, keep or raise, or from a change in the rental value, after major works for instance. An insert sent with the 2026 notice sets these out (impots.gouv.fr).
Sources: CGI 1518 bis · impots.gouv.fr, 2026 calculation
Who is exempt because of age or means?
Holders of Aspa or Asi (minimum old-age and disability allowances) are exempt for their main home, with no income condition (CGI, article 1390; impots.gouv.fr). People over 75 on 1 January 2026 are exempt for the home they live in if their 2025 reference taxable income (revenu fiscal de référence) does not exceed €12,793 for one share, plus €3,416 per half-share (articles 1391 and 1417). This exemption can also cover a second home they personally inhabit (fiche F59). Between 65 and 75, under the same limit, €100 is taken off automatically (article 1391 B).
Holders of AAH (the disabled adult allowance) can be exempt for their main home under the same limit (fiche F59). When the right ends, the Aspa, Asi or age exemption continues for 2 years, then the rental value is cut by two thirds, then by one third (articles 1390 and 1391, II). The household waste tax remains due (fiche F59).
Sources: CGI 1390 · CGI 1391 · CGI 1391 B · CGI 1417 · Service-public F59
How is taxe foncière capped at 50% of income?
For the main home, the share of the tax above 50% of the household’s income is written off if the 2025 reference taxable income does not exceed €30,083 for one share, plus €7,029 for the first half-share and €5,533 after that, and if the household was not liable to the property wealth tax (IFI) in 2025 (CGI, articles 1391 B ter and 1417, II). The household waste tax is not counted.
The relief is reduced by the effect of rate rises voted since 2011 (article 1391 B ter, III). It is claimed with form 14770 or 2041-DPFT-SD, no later than 31 December 2027 for the 2026 tax; the claim does not suspend payment (impots.gouv.fr; LPF, article R*196-2).
Sources: CGI 1391 B ter · CGI 1417 · impots.gouv.fr, cap · LPF R*196-2
Does a new build pay taxe foncière?
A new build, reconstruction or extension used as a home is exempt for the 2 years after completion; the commune can limit the exemption on its share to 40% to 90% of the base, and the inter-municipal authority can remove its share (CGI, article 1383).
The construction must be declared within 90 days of completion; if late, the exemption only covers the period left after 31 December of the following year (CGI, article 1406; fiche F59).
Sources: CGI 1383 · CGI 1406 · Service-public F59
What does article 1417 of the French Tax Code say on income limits?
The text that sets, since 1 July 2026, the income not to exceed for the exemption, the €100 relief and the cap.
I. Les dispositions des articles 1391 et 1391 B sont applicables aux contribuables dont le montant des revenus de l’année précédant celle au titre de laquelle l’imposition est établie n’excède pas la somme de 12 793 €, pour la première part de quotient familial, majorée de 3 416 € pour chaque demi-part supplémentaire, retenues pour le calcul de l’impôt sur le revenu afférent auxdits revenus.
II. Les dispositions de l’article 1391 B ter sont applicables aux contribuables dont le montant des revenus de l’année précédant celle au titre de laquelle l’imposition est établie n’excède pas la somme de 30 083 €, pour la première part de quotient familial, majorée de 7 029 € pour la première demi-part et 5 533 € à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l’impôt sur le revenu afférent auxdits revenus.
In English, briefly (our summary, not an official translation): Articles 1391 and 1391 B apply to taxpayers whose income of the year before the tax year does not exceed €12,793 for the first share, plus €3,416 for each extra half-share. Article 1391 B ter, the cap, applies up to €30,083 for the first share, plus €7,029 for the first half-share and €5,533 from the second. Point III indexes these amounts each year and halves the increments for quarter shares; for the 2025 tax, they were €12,679 and €29,815 for one share.
What do owners ask about their taxe foncière?
Who pays taxe foncière on a home sold during the year?
The owner on 1 January, for the whole year: the tax is set on the situation at that date (CGI, articles 1400 and 1415).
Must the tenant repay the taxe foncière?
No, only the household waste collection tax, which is a recoverable charge; the taxe foncière stays with the owner (fiche F59).
Until when can you join monthly payment for the current year?
Until 30 June; payment is taken in 10 instalments from January to October, each a tenth of the previous year’s tax (impots.gouv.fr).
Does a claim suspend payment of taxe foncière?
No: you must pay, unless you ask for a deferral of payment (sursis de paiement), with guarantees where required; if the claim succeeds, the sum is refunded with interest (intérêts moratoires) (impots.gouv.fr).
Do you have to ask for the €100 relief?
No: it is granted automatically to people over 65 under the income limit, on the tax on their main home (CGI, article 1391 B).
Which texts and pages is this taxe foncière calculation based on?
- French Tax Code (CGI), article 1380 (taxable property)Légifrance, in French
- French Tax Code (CGI), article 1388 (base: rental value less 50%)Légifrance, in French
- French Tax Code (CGI), article 1383 (new builds)Légifrance, in French
- French Tax Code (CGI), article 1391 B ter (cap at 50% of income)Légifrance, in French
- French Tax Code (CGI), article 1518 bis (revaluation of rental values)Légifrance, in French
- French Tax Code (CGI), article 1417 (income limits)Légifrance, in French
- French Tax Code (CGI), article 1390 (Aspa, Asi)Légifrance, in French
- French Tax Code (CGI), article 1391 (over 75)Légifrance, in French
- French Tax Code (CGI), article 1391 B (€100 relief)Légifrance, in French
- Tax procedure code (Livre des procédures fiscales), article R*196-2 (claim deadline)Légifrance, in French
- Property tax on built property (fiche F59)Service-public.fr, in French · checked on 25 September 2026
- How is my taxe foncière calculated, and why did it rise in 2026?impots.gouv.fr, in French · updated on 3 September 2026
- When will I receive my taxe foncière notice, and when must I pay?impots.gouv.fr, in French · updated on 17 September 2026
- My taxe foncière is very high: can it be capped?impots.gouv.fr, in French · updated on 3 September 2026
- Décret n° 2026-562 of 29 June 2026, article 2 (limits of article 1417)Légifrance, Journal officiel, in French
- French Tax Code (CGI), article 1406 (declaration within 90 days)Légifrance, in French
- French Tax Code (CGI), article 1400 (who is liable)Légifrance, in French
- French Tax Code (CGI), article 1415 (situation on 1 January)Légifrance, in French
- What is the deadline to join monthly payment?impots.gouv.fr, in French · updated on 3 July 2026
Texts cited last checked: 26 September 2026