Property tax on non-built properties (TFPNB)

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

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).