Property tax on built properties (TFPB)

Verified 27 September 2024 - 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.

You have to pay property tax on built property (TFPB) if you own or usufructuary a built-up property, for example a dwelling (apartment or house), to 1^er January.

You have to pay the tax even if the property is rented to a tenant.

Please note

If you have sold your house in life while reserving your use, the purchaser must pay the property tax.

You must comply with conditions that depend on your age.

You are between 18 and 65 years old

You receive the Solidarity Allowance for the Elderly (Aspa)

You benefit from a exemption of TFPB of your main dwelling.

If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

the exemption does not apply to household waste removal tax.

You receive the Disability Supplementary Allowance (DSA)

You benefit from a exemption of TFPB of your main dwelling.

If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

the exemption does not apply to household waste removal tax.

You receive the Disabled Adult Allowance (DAA)

You benefit from a exemption of TFPB concerning your main dwelling.

You can be exempt from property tax if your reference tax income (after patches) is below certain ceilings.

These ceilings depend on the composition of your household and therefore on the number of tax shares.

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

FYI

The amounts are different for overseas departments and regions.

Warning

the exemption does not apply to household waste removal tax.

You live in a nursing home

If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.

You're involved if you receive one of the following allowances :

Aspa
Asi
AAH

You must retain exclusive use of this accommodation (do not lend or rent it).

If you lose your right to exemption, it is extended for 2 years. You then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Other

You're not not exempt property tax.

You are between 65 and 75 years old

You receive the Solidarity Allowance for the Elderly (Aspa)

You benefit from a exemption of TFPB concerning your main dwelling.

If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

the exemption does not apply to household waste removal tax.

You receive the Disabled Adult Allowance (DAA)

You benefit from a exemption of TFPB concerning 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.

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

the exemption does not apply to household waste removal tax.

You live in a nursing home

If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.

You're involved if you touch theAspa or theAAH.

You can continue to benefit from a reduction of €100 of your property tax if you were over 65 and under 75 at age 1^er January 2023.

You are affected if your income does not exceed the following limits:

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

You must retain exclusive use of this accommodation (do not lend or rent it).

If you lose your right to an exemption or reduction, it is extended for 2 years. You then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Other

You're not exempt, but you have a reduction of €100 of your property tax if you were over 65 and under 75 at age 1^er 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.

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

If you lose your right to a reduction, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

You're over 75

You receive the Solidarity Allowance for the Elderly (Aspa)

You benefit from a exemption of TFPB concerning your main dwelling.

If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

the exemption does not apply to household waste removal tax.

You receive the Disabled Adult Allowance (DAA)

You benefit from a exemption of TFPB concerning 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.

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

If you lose your right to exemption, it is extended for 2 years. You then receive a discount on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Warning

The exemption does not apply to the household waste removal tax.

You live in a nursing home

If you have moved from your primary residence to a specialized residential facility (retirement home or long-term care center), you are exempt property tax for your old home.

You are affected if you are in one of the following 3 situations:

You're touching theAspa
You're touching theAAH
You were over 75 at the 1^er January 2023 and your revenues are below certain limits.

If you were over 75 at 1^er in january 2023, the revenue caps are as follows:

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

You must retain exclusive use of this accommodation (do not lend or rent it).

If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

Other

If you were over 75 at 1^er january 2023, you have exemption of TFPB concerning your main dwelling.

The exemption can extend to your possible secondary residence, provided you live there.

Your reference tax income (after corrective measures) must be below certain ceilings.

These ceilings depend on the composition of your household and therefore on the number of tax shares.

Tableau - Revenue cap - Reduction or exemption of certain local taxes in 2024 - Metropolis
Number of share(s)	2024 benchmark tax income (2023 return)
1	€12,455
1.25	€14,118
1.5	€15,781
1.75	€17,444
2	€19,107
2.25	€20,770
2.5	€22,433
2.75	€24,096
3	€25,759
½ additional share	3,326
¼ additional share	€1,663

FYI

The amounts are different for overseas departments and regions.

If you lose your right to exemption, it is extended for 2 years. You will then benefit from a abatement on the rental value for the next 2 years (2 thirds for 1 year and 1 third for the last year).

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 €15,781 for 1^re tax share.

Warning

the exemption does not apply to 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 residential, commercial or industrial use (even if it is held only by moorings)
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.

Exemptions total or partial may be granted, for varying periods depending on the case, in particular in the following situations:

New construction, reconstruction and addition of a residential building

She's exempt 2 years, from 1^er January of the year following completion of the work.

You must file a statement to the public finance center not later than 90 days after completion of the work.

The declaration depends on the dwelling concerned:

FYI

The municipality and theEPCI may limit this exemption.

New construction, reconstruction and addition of construction of a non-residential building

She's partially exempt 2 years, from 1^er January of the year following completion of the work.

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

Old housing with energy saving works

One old housing (completed before 1^er January 1989) where energy-saving works have been carried out may, subject to conditions, benefit from 50% to 100% property tax.

A deliberation of the municipality or theEPCI is necessary.

Please note

From 2025, the exemption will apply to dwellings that have been completed for more than 10 years at 1^er January of the first year for which the exemption applies.

The exemption applies where the total amount of expenditure paid exceeds €10,000 per dwelling for the year preceding the first year of exemption (or €15,000 for the three years preceding it).

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'll have to send him a free paper declaration, with a copy of your receipts.

The declaration shall be submitted before 1^er January of the 1st^re the year for which the exemption is applicable.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

New housing with high energy performance

One new housing respecting a high energy performance global may be exempted from 50% to 100% property tax.

A deliberation of the municipality or theEPCI is necessary.

FYI

As of 2024, energy performance requirements are reinforced.

Exemption applies for 5 years, from the year following the year of completion of construction.

Check with the tax center if your accommodation is affected.

You'll have to send him a free paper declaration, with a copy of your receipts.

The declaration shall be submitted before 1^er January of the 1st^re the year for which the exemption is applicable.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

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

Department in charge of taxes (treasury, tax department...)

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.

If you have a furnished tourist, you can check if the municipality is in ZRR using the following simulator:

Check whether a municipality is located in the FRR zone or in the ZRR

Exemption requires the deliberation of the municipality orEPCI is necessary.

Check with the tax center if your accommodation is affected.

File your return before 31 December each year for an application the following year.

You must use the cerfa n°15532 form:

Apply for property tax exemption on built-up property (TFPB) for hotels, tourist furniture or bed and breakfast in rural revitalization areas (RRZs)

Who shall I contact

Department in charge of taxes (treasury, tax department...)

Unoccupied rental accommodation

If you own a rental unit that is not rented, you can get a relief property tax.

You must complete the 3 conditions following:

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

Department in charge of taxes (treasury, tax department...)

The rebate shall be granted from 1^er 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 that will give you a declaration to be lodged before 1^er January for the following year.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

Rural building (barn, stable...)

A rural building exclusively and permanently dedicated to agricultural use shall be exempt.

This is the case, for example, with a barn, a stable or a press.

Check with the tax center that will give you a declaration to be lodged before 1^er January for the following year.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

Premises of a young innovative company

One young innovative company may benefit from exemption for 7 years TFPB.

A deliberation of the municipality or theEPCI is necessary.

The company must be created less than 8 years ago to 1^er January 2023.

Check with the tax center, which will tell you the formalities to be carried out before 1^er January for the following year.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

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 statement 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

Department in charge of taxes (treasury, tax department...)

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.

Request property tax exemption on built properties of facilities and buildings used for methanization

Drop it by 1^er January for the following year at the tax office.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

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'll have to send him a statement (on free paper), with a copy of your supporting documents.

The declaration shall be submitted before 1^er January of the year following completion of the work.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

If your property has not been changed within the year, you don't have to do anything.

However, you must make a declaration if it is a new construction or a modification of the building (enlargement for example).

New construction or reconstruction

Detached house

You must to make a declaration whether it is 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

Department in charge of taxes (treasury, tax department...)

Flat

You must to make a declaration whether it is 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

Department in charge of taxes (treasury, tax department...)

Property Changed

You must to make a declaration when you have transformed, restored, or refurbished an existing building.

Use the following form:

Change in the consistency or use of built and non-built properties (Declaration No 6704)

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

Department in charge of taxes (treasury, tax department...)

Calculation

The TFPB is established once a year, and for the whole year, depending on the situation to 1^er January of the taxation year.

The tax base of TFPB is equal to half of the cadastral rental value.

This rental value shall be revalued every year, in particular to take account of price increases.

The tax rate shall be voted on 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, the amount of your TFPB in respect of your principal residence may be capped.

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 complete the 2 conditions following:

Not be subject toIFI the year preceding the year of taxation
Have a reference tax income below certain limits

Your reference tax income (after patches) shall not exceed the following limits:

Tableau - Property tax cap: income limits not to be exceeded (metropolis)
Family Quotient	Revenue caps
1 part	€29,288
1.5 part	€36,131
2 shares	€41,518
2.5 shares	€46,905
3 shares	€52,292
3.5 shares	€57,679
4 shares	€63,066.0
Additional half-share	+ €5,387

FYI

The amounts are different for overseas departments and regions.

To benefit from the cap, you must to lodge a complaint using the following form:

Apply for a revenue-based limit on the property tax on the principal residence

Then send it at your public finance center, with your supporting documents.

Who shall I contact

Department in charge of taxes (treasury, tax department...)

You must submit your application upon receipt of your tax notice property tax, and at the latest by 31 December of the following year.

You have to pay your tax land before the deadline, even if you file a claim. However, you can to request a stay of payment.

During the last quarter of the year, you receive a notice of assessment.

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

Department in charge of taxes (treasury, tax department...)

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