France Property Tax Calculator 2026 — Taxe Foncière
Calculate French Taxe Foncière (property tax) on owned land and buildings. Based on the cadastral rental value (valeur locative cadastrale) with 50% abatement and your commune's tax rate.
How Taxe Foncière works in 2026
Taxe Foncière is an annual tax on owned property (land and buildings) in France. It is calculated from the cadastral rental value (valeur locative cadastrale) — an estimate of what the property could rent for annually. A 50% abatement is applied, and the resulting taxable base is multiplied by the communal rate set by each commune (typically 20–50%). The tax is payable by the owner as of 1 January of the tax year, whether resident or non-resident. The national average is roughly €1,000/year for a typical property.
France Property Tax Calculator 2026 — Taxe Foncière
Calculate French Taxe Foncière on owned property. Based on cadastral rental value with 50% abatement and variable communal rate.
Taxe Foncière vs Property Value
Taxe Foncière at Different Property Values
Taxe Foncière Exemptions & Relief
- New constructions — 2-year full exemption from completion date
- Over 75 with low income — full exemption subject to means testing
- Renovations — certain energy-efficiency renovations may qualify for temporary relief
- Rural/agricultural land — reduced rates may apply
- Taxe Foncière is due annually by the owner as of 1 January of the tax year
Understanding your results
Cadastral Rental Value: This is the annual rental value assigned to your property by the tax authorities. If you don't know it, the calculator estimates it at 4% of the market value. 50% Abatement: A mandatory deduction of half the rental value to account for expenses. Communal Rate: Each commune sets its own rate (taux communal). Rates vary significantly — Paris is around 20%, while smaller communes may charge 40–50%. Effective Rate: Your total Taxe Foncière expressed as a percentage of your property's market value.
Exemptions and relief
New constructions benefit from a 2-year full exemption from Taxe Foncière following completion. Over-75 low-income owners may qualify for a full exemption subject to income conditions (revenu fiscal de référence). Certain energy-efficient renovations may also qualify for temporary relief. The Taxe d'Habitation on main residences has been phased out since 2023 but still applies to secondary residences.