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Property tax on unbuilt properties (TFPNB)

Verified 20 novembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

The property tax on unbuilt properties (TFPNB) is due by the owner or usufruitier a plot of land, at 1to January of the taxation year. It is collected by the territorial authority (municipality or EPCI in whose territory the land is situated. There are permanent or temporary exemptions (subject to conditions).