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Property tax on built properties (TFPB)
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
You own or usufructuary of built properties? You have to pay property tax on built properties (TFPB). There are exemptions related to the property or the person who owns it. We present you with the information you need to know.
What applies to you ?
You have to pay property tax on built property (TFPB) if you own or usufructuary of a dwelling (apartment or house) to 1er January.
You have to pay the tax even if the property is rented to a tenant.
You must comply with several conditions that depend on your age.
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You are between 18 and 65 years old
You receive the Solidarity Allowance for the Elderly (Aspa)
You receive a TFPB exemption from your main dwelling.
If you lose your right to exemption, it can be extended for 2 years.
Warning
the exemption does not apply to the household waste removal tax.
You receive the Disability Supplementary Allowance (DSA)
You receive a TFPB exemption from your main dwelling.
If you lose your right to exemption, it can be extended for 2 years.
Warning
the exemption does not apply to the household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You are entitled to an exemption from TFPB on your main dwelling.
You can be exempt from property tax if your reference tax income is below certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
Warning
the exemption does not apply to the household waste removal tax.
You live in a nursing home
If you left your primary residence to enter a specialized residential facility (retirement home or long-term care center), you are exempt from property tax for your former home.
You are affected if you receive one of the following benefits:
- Aspa: titleContent
- Asi: titleContent
You may be exempt even if you do not have exclusive enjoyment of this dwelling (for example, if you lend or rent it).
If you lose your right to exemption, it can be extended for 2 years.
Other
You are not exempt from property tax.
You are between 65 and 75 years old
You receive the Solidarity Allowance for the Elderly (Aspa)
You are entitled to an exemption from TFPB on your main dwelling.
If you lose your right to exemption, it can be extended for 2 years.
Warning
the exemption does not apply to the household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You are entitled to an exemption from TFPB on your main dwelling.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
Warning
the exemption does not apply to the household waste removal tax.
You live in a nursing home
If you left your primary residence to enter a specialized residential facility (retirement home or long-term care center), you are exempt from property tax for your former home.
You are affected if you touch theAspa: titleContent.
You can continue to receive a discount of €100 of your property tax if you were over 65 and under 75 at age 1er January 2023.
You are affected if your income does not exceed the following limits:
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
You may be exempt even if you do not have exclusive enjoyment of this dwelling (for example, if you lend or rent it).
If you lose your right to exemption, it can be extended for 2 years.
Other
You're not exempt, but you get a discount of €100 of your property tax if you were over 65 and under 75 at age 1er January 2023.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
If you lose your right to exemption, it can be extended for 2 years.
You're over 75
You receive the Solidarity Allowance for the Elderly (Aspa)
You are entitled to an exemption from TFPB on your main dwelling.
If you lose your right to exemption, it can be extended for 2 years.
Warning
the exemption does not apply to the household waste removal tax.
You receive the Disabled Adult Allowance (DAA)
You are entitled to an exemption from TFPB on your main dwelling.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
Warning
the exemption does not apply to the household waste removal tax.
You live in a nursing home
If you left your primary residence to enter a specialized residential facility (retirement home or long-term care center), you are exempt from property tax for your former home.
You are affected if you touch theAspa: titleContent.
You are also affected if you meet the following conditions:
- You were over 75 at the 1er january 2023
- Your revenues are below certain limits.
The revenue ceilings not to be exceeded are as follows:
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
You may be exempt even if you do not have exclusive enjoyment of this dwelling (for example, if you lend or rent it).
If you lose your right to exemption, it can be extended for 2 years.
Other
If you were over 75 at 1er January 2023, you receive an exemption from TFPB in respect of your main dwelling.
The exemption may extend to your possible secondary residence.
Your reference tax income must be less than certain ceilings.
These ceilings depend on the composition of your household and therefore on the number of tax shares.
Number of share(s) | Benchmark Tax Income 2021 |
|---|---|
1 | €11,885 |
1.25 | €13,472 |
1.5 | €15,058 |
1.75 | €16,645 |
2 | €18,232 |
2.25 | €34,408 |
2.5 | €21,406 |
2.75 | €22,992 |
3 | €24,579 |
½ additional share | €3,174 |
¼ additional share | €1,587 |
If you received a property tax exemption in 2014, you receive an increase in 2023 to the reference tax income thresholds. Your 2022 revenues must not exceed €15,058 for 1re tax share.
Warning
the exemption does not apply to the household waste removal tax.
The property must meet the following 2 conditions:
- Be fixed to the ground (with no possibility of moving it without demolishing it)
- To present the character of a real building, including the fittings forming part of it
The main ones immovable property taxable persons are therefore:
- Housing (house or apartment)
- Parking
- Floor of buildings and land forming an indispensable and immediate dependency of a construction
- Vessel used at a fixed point and fitted out for housing, trade or industry
- Commercial, industrial or professional building
- Industrial or commercial installation (hangar, workshop, tank, etc.)
- Land for commercial or industrial use or used, under certain conditions, for advertising
On the other hand, mobile barracks and caravans are exempt, unless they are secured by masonry fasteners.
Total or partial exemptions may be granted, for varying periods depending on the case, in particular in the following situations:
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New construction, reconstruction and addition of a residential building
She's exempt 2 years, from 1er January of the year following completion of the work.
You must file a return with the Public Finance Center no later than 90 days after the completion of the work.
The declaration depends on the dwelling concerned: detached house or apartment.
FYI
the municipality and theEPCI: titleContent may limit this exemption.
New construction, reconstruction and addition of construction of a non-residential building
She's partially exempt 2 years, from 1er January of the year following completion of the work. The exemption concerns only the share of the tax departments.
Check with the tax office if your construction is affected:
Who shall I contact
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Housing with energy saving work
An old house (completed before 1er January 1989) where energy-saving works have been carried out may benefit from an exemption of 50% to 100% property tax.
Exemption applies for 3 years from the year following the end of payment of the works.
Check with the tax center if your accommodation is affected.
You will have to send a return (on free paper), with a copy of your proof of expenses.
The declaration shall be submitted before 1er January of the 1stre the year for which the exemption is applicable.
Who shall I contact
Housing with high energy performance
A new accommodation with a label Low energy building BBC 2005 may be exempted from 50% to 100% property tax. Exemption applies for 5 years.
Check with the tax center if your accommodation is affected.
You will have to send him a free paper return, with a copy of your proof of expenses.
The declaration shall be submitted before 1er January of the 1stre the year for which the exemption is applicable.
Who shall I contact
Please note
if you are entitled to a 2-year exemption for a new construction, the 5-year exemption will apply from 3e year.
Rental-to-rent accommodation
A dwelling subject to a rent-to-own contract may be exempt from tax for 15 years from the year following its completion.
Check with the tax center if your accommodation is affected:
Who shall I contact
Furnished Tourism in Rural Revitalization Area (RRZ)
A hotel, a furnished tourist or a bed and breakfast located in a rural regeneration area may benefit from permanent exemption.
You must use cerfa n°15532.
Check with the tax center and file your return by December 31 each year for an application the following year.
Who shall I contact
To know if your municipality is in ZRR, you can use a simulator.
Find out if your municipality is in a Rural Revitalization Area (RRZ)
Unoccupied rental accommodation
If you own a rental unit that is not rented, you can get a relief property tax.
You must meet the following 3 conditions:
- Vacation beyond your control
- Housing vacant for at least 3 consecutive months
- Vacancy of the entire dwelling or a part that can be rented separately
To qualify for the rebate, you must to lodge a complaint to the tax office.
Who shall I contact
The rebate shall be granted from 1er the day of the month following the month in which the vacancy commences. It shall also apply to other taxes, in particular household waste removal tax.
Warning
seasonal rentals and furnished rentals are not covered by this rebate.
Housing close to a site exposed to particular risks
A variable exemption (from 15 to 50% as appropriate) may apply permanently for a dwelling which is in any of the following cases:
- On the perimeter of a technology risk prevention plan
- Close to an installation Seveso
- Affected by a Mining Risk Prevention Plan
Check with the tax center, which will give you a return to file before 1er January for the following year.
Who shall I contact
Rural building (barn, stable...)
A rural building which is exclusively and permanently used for agricultural purposes shall be exempt. This is the case, for example, with a barn, a stable or a press.
Check with the tax center, which will give you a return to file before 1er January for the following year.
Who shall I contact
Premises of a young innovative company
One young innovative company eligible for exemption for 7 years TFPB.
To do so, she must be under 11 years old at 1er January 2023.
Check with the tax center, which will tell you the formalities to be carried out before 1er January for the following year.
Who shall I contact
Premises of a company in difficulty taken over by a new company
The new company may benefit from an exemption which includes between 2 and 5 years TFPB.
The declaration must be made within 15 days of the act of purchase in the tax department.
Check with the tax center, which will tell you the formalities to be carried out.
Who shall I contact
Plant for the production of biogas, electricity and heat by methanization
An agricultural holding may be exempted if production is produced on more than 50% materials from agricultural holdings.
The cerfa form n°15569 must be used.
Property tax on built property - Exemption for facilities and buildings used for methanization
Drop it by 1er January for the following year at the tax office.
Who shall I contact
Office space converted into residential accommodation
An office space converted into a dwelling can benefit from an exemption from part of the property tax for 5 years.
Check with the tax center if your accommodation is affected.
You will have to send a return (on free paper), with a copy of your supporting documents.
The declaration shall be submitted before 1er January of the year following completion of the work.
Who shall I contact
If your property has not been changed within a year, you have nothing to do.
However, you must make a declaration if it is a new construction or a modification of the building (enlargement for example).
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New construction or reconstruction
Detached house
You have to make a declaration if it's a new construction or a reconstruction.
For a detached house, use the following form:
Model Declaration H1 - Detached house and other isolated detached construction
Send the declaration to the public finance center on which the property depends within 90 days of completion of construction.
Who shall I contact
Flat
You have to make a declaration if it's a new construction or a reconstruction.
For an apartment, use the following form:
Declaration model H2 - Apartment and outbuildings in a collective building
Send the declaration to the public finance center on which the property depends within 90 days of completion of construction.
Who shall I contact
Property Changed
You must make a declaration when you have transformed, restored or refurbished an existing construction.
Use the following form:
Model IL Declaration - Change in consistency or assignment of built and non-built properties
Send the declaration to the public finance center on which the property depends within 90 days of the completion of the work.
Who shall I contact
Calculation
The TFPB is established once a year, and for the whole year, on the basis of the situation at 1er January of the taxation year.
The tax base of TFPB is equal to half of the cadastral rental value.
This rental value is revalued every year, in particular to take account of price increases.
Tax rates are voted by local and regional authorities.
The amount of the TFPB is calculated by applying the rate to the taxable amount.
Low-income reduction
If you are not eligible for an exemption, there may be a limit on the amount of your TFPB in respect of your principal residence.
The capping consists in removing the part of the TFPB that exceeds 50% income from your tax shelter.
To qualify for the cap, you must meet the following 2 conditions:
- Not be subject toIFI: titleContent the year preceding the year of taxation
- Have a reference tax income below certain limits
Family Quotient | Revenue caps |
|---|---|
1 part | €27,947 |
1.5 part | €34,476 |
2 shares | €39,617 |
2.5 shares | €44,757 |
3 shares | €49,897 |
3.5 shares | €55,038 |
4 shares | €60,178 |
Additional half-share | + €5,140 |
To qualify for the cap, you must complete this return:
Application for a revenue-based cap on the property tax on the principal residence
Then send it to your public finance center.
Who shall I contact
In the last quarter of the year, you receive a tax notice.
You can also consult it in your Private Space on www.impots.gouv.fr.
Taxes: access your Special Space
The method of payment of property tax depends on the amount you have to pay.
If you feel you are being taxed incorrectly, you can submit a complaint at your public finance center in the time required.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Town Hall
- General Tax Code: Articles 1730 to 1731B10 % increase in the event of late payment
- General Tax Code: Articles 1380 to 1381Taxable properties
- General Tax Code: Articles 1382 to 1382GPermanent exemptions
- General Tax Code: Article 13832-year exemption
- General Tax Code: Articles 1383-0 B to 1383-0 BaExemption of energy-efficient housing
- General Tax Code, Annex 4: Article 18a to 18bList of energy saving works (Article 18a)
- General Tax Code: Articles 1383e and 1383e bisExemption of certain dwellings located in rural regeneration areas
- General Tax Code: Articles 1383 G to 1383 GbExemption of buildings close to sites exposed to particular risks
- General Tax Code: Article 1383 HExemption of buildings located in areas of employment to be revitalized
- General Tax Code: Article 1383 IExemption of buildings located in a defense restructuring area
- General Tax Code: Articles 1388 to 1388gTax base
- General Tax Code: Articles 1389 to 1391 EUnoccupied rental housing (Article 1389), tax relief (Articles 1390 to 1391Ba), tax cap (Article 1391B b)
- General Tax Code: Article 1406Declaration of new constructions and changes in substance or use
- General Tax Code: Articles 1494 to 1495Rental value
- General Tax Code, Annex 3: Articles 321E to 321GDeclaration of new constructions and changes in substance or use
- Bofip-Taxes n°BOI-IF-TFB relating to property tax on built properties
- Bofip-Taxes n°BOI-IF-TFB-10-55 relating to persons exempt from property tax on built properties
- Taxes: access your Special Space
Online service
- Online tax payment
Online service
- Model Declaration H1 - Detached house and other isolated detached construction
Form
- Declaration model H2 - Apartment and outbuildings in a collective building
Form
- Model IL Declaration - Change in consistency or assignment of built and non-built properties
Form
- Model Declaration ME - Goods and premises of an exceptional nature
Form
- CBD Model Declaration - Commercial Premises and Miscellaneous Property (Property Tax on Built Property)
Form
- Property tax on built property - Allowance for social housing in a priority area of city policy
Form
- Property tax on built property - Exemption for facilities and buildings used for methanization
Form
- Property tax on built-up property - Reduction in the rental value of buildings used for industrial and technical research
Form
- Application for a revenue-based cap on the property tax on the principal residence
Form
- Property Tax Exemption on Built-up Property (TFPB): Hotels, Tourist Furnished or Bed & Breakfast in Rural Revitalization Areas (RRZs)
Form
- Property tax on built-up property - 50% rebate in favor of the building located in a project of general interest justified by environmental pollution
Form
- Property tax on built-up property - Arrangements for certain buildings in an urban area to be revitalized
Form
- Property tax on built property - 30% rebate for real unit tenancy
Form
FAQ
- How to pay local taxes?
- What is the benchmark tax income?
- What is the main residence for taxes?
- What is the time limit for claiming taxes?
- When can additional local taxes be claimed?
- Local taxes: who has to pay the property tax in case of division?
- New construction, garage, swimming pool...: what effect on local taxes?
- What is usufruct?
- Local taxesService-Public.fr
- Property tax on non-built properties (TFPNB)Service-Public.fr
- Solidarity allowance for the elderly (Aspa)Service-Public.fr
- Disabled Adult Allowance (DAA)Service-Public.fr
- Tax SiteMinistry of Finance
- 2022 Local Taxes Practical Brochure (PDF - 8.3 MB)Ministry of Finance
- How are my local taxes calculated?Ministry of Finance
- Perimeter of Rural Revitalization Areas (RRZs)National Agency for Territorial Cohesion (ANCT)
News
Taxe foncière 2023 : quelle est la date limite de paiement ?
Publié le 01 septembre 2023
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