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Property tax on built properties (TFPB)
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ? Property tax on unbuilt properties (TFPNB)
You must pay the property tax on built properties (TFPB) if you own or use built properties. There are exemptions relating to the property or the person who owns it.
What applies to you ?
Depending on your personal situation, the steps to take may vary.
You must pay the Building Property Tax (TFPB) if you own or usufruitier of a flat or house at 1to January.
You must pay the tax even if the accommodation is rented to a tenant.
Please note : if you buy a property during the year, the seller may ask you to refund a portion of the property tax (for the period you own the property).
You must also meet several conditions depending on your age.
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You're between 18 and 65
You receive the old age solidarity allowance (Aspa)
You benefit from a TFPB exemption from your main dwelling.
You must complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
You receive the Supplementary Disability Allowance (Asi)
You benefit from a TFPB exemption from your main dwelling.
You must complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main dwelling.
You can be exempt from property tax if you meet several conditions.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
Other
You are not exempt from property tax.
You're between 65 and 75
You receive the old age solidarity allowance (Aspa)
You have a TFPB exemption for your main dwelling.
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
You receive the Supplementary Disability Allowance (Asi)
You have a TFPB exemption for your main dwelling.
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main dwelling.
You can be exempt from property tax if you meet several conditions
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
Other
You are not exempt, but you receive a discount of €100 if you were over 65 and under 75 at 1to January 2022.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
In addition, you must complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you get a discount €100 if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
You're over 75
You receive the old age solidarity allowance (Aspa)
You have a TFPB exemption for your main dwelling.
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
You receive the Disability Adult Allowance (HPA)
You have a TFPB exemption for your main dwelling.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
Other
If you were over 75 at 1to January 2022, you receive a TFPB exemption for your main dwelling.
The exemption can be extended to your possible secondary residence.
Your reference tax income must be below certain ceilings.
These limits depend on the composition of your household and therefore on the number of tax shares.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
If you received a continuation of the property tax exemption in 2014, you receive an increase in the reference income thresholds in 2022. Your 2021 revenues must not exceed €14,286 for 1re tax share.
You must also complete cohabitation conditions.
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
Please note : you are exempt if you are in a nursing home or a long-term care facility and you retain the exclusive use of your former home.
If you lose your exemption, it can be extended for 2 years, under certain conditions of cohabitation.
Warning : the exemption does not apply to the tax on removal of household waste.
The property must meet the following 2 conditions:
- Be fixed to the ground (with no possibility of moving it without demolishing it)
- Present the character of a real building, including the fittings that are part of it
Main real property therefore taxable are:
- Housing (house or flat)
- Parking
- Floor of buildings and land forming an essential and immediate dependence of a construction
- Vessel used in a fixed point and fitted 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 boats 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.
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New construction, reconstruction and addition of construction of a residential building
It exempt 2 years, from 1to January of the year following the completion of the work.
You must file a return with the Public Finance Centre no later than 90 days after the completion of the work.
The declaration depends on the accommodation concerned: detached house or flat.
FYI : the municipality andEPCI may limit this exemption.
New construction, reconstruction and addition of construction of a non-residential building
It partially exempt 2 years, from 1to January of the year following the completion of the work. The exemption applies only to the tax department's share.
Check with the tax centre to see if your construction is affected:
Who shall I contact
Tax Information Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Housing with energy saving works
Old housing (completed before 1to January 1989) where energy conservation work has been carried out may be exempted from 50% to 100% property tax.
The exemption applies for 3 years from the year following the end of payment of the works.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a statement (on free paper), with a copy of your expenses documents.
Return must be filed before 1to January 1re year for which the exemption applies.
Who shall I contact
Energy-efficient housing
New accommodation with a label Energy-efficient building BBC 2005 may be exempted from 50% to 100% property tax. The exemption applies 5 years.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a declaration on free paper, with a copy of your expenses documents.
Return must be filed before 1to January 1re year for which the exemption applies.
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 the 3e year.
Accommodation
Accommodation subject to a leasing agreement may be exempt from tax for 15 years from the year following its completion.
Check with the tax centre if your accommodation is affected:
Who shall I contact
Furnished tourism in rural revitalisation area (RBA)
A hotel, a furnished tourist or a guest room located in a rural revitalisation area may benefit from permanent exemption.
You must use cerfa 15532.
Exemption from Property Tax on Built Property (TFPB): hotels, tourist furnished or guest rooms located in rural revitalisation area (ZRR)
Cerfa n° 15532 - Ministry of Finance
Other number :
6671-D-SD
Check with the Tax Centre and file your return by December 31 of each year for application the following year.
Who shall I contact
To find out if your community is in ZRR, you can use a simulator.
Know if your community is in a rural revitalisation area (RBA)
National Agency for Territorial Cohesion (ANCT)
Unoccupied rental accommodation
If you have rental accommodation that is not rented, you can get a relief property tax.
You must meet the following 3 conditions:
- Vacancy independent of your will
- Vacant accommodation for at least 3 consecutive months
- Vacancy of the whole dwelling or a part that can be rented separately
To qualify for the rebate, you must file claim to the tax centre.
Who shall I contact
The relief shall be granted from 1to the day of the month following the day of the vacancy. It shall also apply to other taxes, in particular garbage collection tax.
Warning : seasonal and furnished rentals are not affected by this rebate.
Accommodation close to a site exposed to particular risks
Variable exemption (from 15 to 50% may apply permanently for a dwelling which is:
- Within the scope of a Technology Risk Prevention Plan
- Close to an installation Seveso
- Affected by a mine risk prevention plan
Check with the tax centre that will give you a return to file before the 1to January for the following year.
Who shall I contact
Rural building (barn, stable...)
A rural building that is exclusively and permanently used for agricultural purposes is exempt. This is the case, for example, of a barn, a stable or a press.
Check with the tax centre that will give you a return to file before the 1to January for the following year.
Who shall I contact
Premises of an innovative young company
One innovative young company may be exempted for 7 years of the TFPB. She must be less than 7 years old at the 1to January 2021.
Check with the tax centre to find out what you need to do before 1to 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 2 to 5 years of the TFPB.
The declaration must be made within 15 days of the deed of purchase at the tax department.
Check with the tax centre to find out the paperwork.
Who shall I contact
Plant for the production of biogas, electricity and heat by methanisation
A farm may be exempt if the production is produced more than 50% of materials from agricultural holdings.
You must use the cerfa form n°15569.
Property Tax on Built Property - Exemption from Methanisation Facilities and Buildings
Cerfa n° 15569 - Ministry of Finance
Other number :
6672-SD
Drop it by 1to January for the following year at the tax centre.
Who shall I contact
Office premises converted into residential accommodation
An office room converted into a dwelling can be exempted from part of the property tax 5 years.
Check with the tax centre to see if your accommodation is affected.
You will have to send him a statement (on free paper), with a copy of your documents.
Return must be filed before 1to January of the year following the completion of the work.
Who shall I contact
If your property hasn't been changed in the year, you don't have to do anything.
However, you must file a report if the building is new or modified (for example, enlargement).
New construction or reconstruction
Individual house
You must make a declaration if it is a new construction or a reconstruction.
For an individual house, use the following form:
Model Declaration H1 - Individual house and other individual isolated building
Cerfa n° 10867 - Ministry of Finance
Other number :
6650
Send the statement to the public finance centre on which the property is located within 90 days of the completion of the construction.
Who shall I contact
Flat
You must make a declaration if it is a new construction or a reconstruction.
For a flat, use the following form:
Model Declaration H2 - Flat and Dependencies in a Collective Building
Cerfa n° 10869 - Ministry of Finance
Other number :
6652
Send the statement to the public finance centre on which the property is located within 90 days of the completion of the construction.
Who shall I contact
Changed
You must report when you have transformed, restored or refurbished an existing building.
Use the following form:
Model Declaration IL - Change of Consistency or Assignment of Built and Unbuilt Properties
Cerfa n° 10517 - Ministry of Finance
Other number :
6704
Send the statement to the public finance centre on which the property is located 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, based on the situation at 1to January of the taxation year.
The TFPB tax base is equal to half of the cadastral rental value. The rental value is updated annually.
Rates are voted by territorial.
The amount of the TFPB is obtained by applying the rate to the tax base.
Low income reduction
If you are not eligible for an exemption, your TFPB amount for your principal residence may be capped.
The cap is to remove the part of the TFPB that exceeds 50% your tax centre.
To qualify for the cap, you must meet the following 2 conditions:
- Not subject toIFI the year preceding the year of taxation
- Have reference tax income below certain limits
Family Quotation | Revenue ceilings |
|---|---|
1 | €26,515 |
1.5 share | €32,710 |
2 Shares | €37,587 |
2.5 shares | €42,464 |
3 Shares | €47,342 |
3.5 shares | €52,219 |
4 Shares | €57,096 |
Additional Half | + €4,877 |
To qualify for the cap, you must complete this return:
Application for a revenue-based cap on the main dwelling property tax
Cerfa n° 14770 - Ministry of Finance
Other number :
2041-DPTF-SD
Then send it to your public finance centre.
Who shall I contact
In the last quarter of the year, you receive a tax notice.
You can also view it in your private space at www.impots.gouv.fr.
Taxes: access your Home
Ministry of Finance
The method of payment of property tax depends on the amount you have to pay.