Property tax on non-built properties (TFPNB)
Verified 20 November 2020 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
The property tax on unbuilt properties (TFPNB) is payable by the owner or usufructuary of a plot, at 1er January of the taxation year. It is collected by the local authority (municipality or EPCI: titleContent own taxation), in whose territory the land is situated. There are permanent or temporary exemptions (subject to conditions).
Ministry of Finance
Overview of TFPNB
Assessment of agricultural land
Rebate of the property tax on unbuilt property in respect of plots operated by young farmers
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