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Property tax on unbuilt properties (TFPNB)

Verified 20 November 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: titleContent in whose territory the land is situated. There are permanent or temporary exemptions (subject to conditions).