French property tax 2026: calculation, rates, increase

The formula: base × rate

According to service-public.gouv.fr and impots.gouv.fr:

Taxe foncière = (cadastral rental value × 50%) × sum of the rates voted

• The cadastral rental value (VLC) is the theoretical annual rent of the property if it were let under normal conditions. It changes if the property changes (works, extension) and every year with the flat-rate uprating.
• The tax base is half of this value. This is the statutory 50% allowance (CGI, code général des impôts (General Tax Code), art. 1388).
• The rates are voted each year by the local authorities the property comes under: commune, intercommunalité and, depending on the case, joint syndicates or a public land agency. They may lower, keep or raise them.
• The tax is due for the whole year by whoever owns the property on 1 January.

The 2026 uprating: +0.8%

Since 2018, article 1518 bis of the CGI has indexed the rental values of homes each year to the November harmonised index of consumer prices (IPCH):

factor = 1 + (IPCH Nov. Y-1 − IPCH Nov. Y-2) / IPCH Nov. Y-2, rounded to three decimal places

The BOFiP (official tax guidance) gives the calculation for 2026: 1 + (124.33 − 123.36) / 123.36 = 1.00786, rounded to 1.008. impots.gouv.fr confirms: “the uprating factor is set at 1.008”. The uprating applies to built and unbuilt property, excluding business premises, and the household waste collection tax follows the same trend. The factor only applies if it is greater than 1: when prices fall, values do not.

Rates: where to find them, commune by commune

Two official sources, which serve different purposes:

1. The rates voted in 2026, published in August 2026 by the DGCL (local authorities directorate) using data from the DGFiP (public finances directorate), on collectivites-locales.gouv.fr:

• Taux_2026_communes.xlsx: one row per commune (34,841 communes), with the columns Code commune, Libellé commune, Taxe sur le foncier bâti, Taxe sur le foncier non bâti, Cotisation foncière des entreprises and Taxe d’habitation (in %, position at 31 July 2026).
• Taux_2026_EPCI.xlsx: one row per intercommunalité, identified by its SIREN de l’EPCI (company number of the grouping), including the column Taux voté Taxe sur le foncier bâti.

Some municipal rates of TFPB (tax on built property) voted in 2026, read from this file:

These are municipal rates alone. You must add the intercommunalité’s rate and, where applicable, the special taxes and the TEOM.

2. The REI file (recensement des éléments d’imposition, census of tax assessment data), published by the DGFiP on data.gouv.fr. For each commune and each tax, it gives the bases, rates and revenues of all the beneficiary authorities: commune, syndicates, intercommunalité, TSE, TEOM, etc. The latest edition available is REI 2025, put online on 21 August 2026. REI 2026 has not yet been published.

• Dataset: https://www.data.gouv.fr/datasets/impots-locaux-fichier-de-recensement-des-elements-dimposition-a-la-fiscalite-directe-locale-rei-4
• 2025 file (18.5 MB zip, with file, notes and “trace” column dictionary): https://data.economie.gouv.fr/api/v2/catalog/datasets/impots-locaux-fichier-de-recensement-des-elements-dimposition-a-la-fiscalite-dir/attachments/rei_2025_fichier_notice_tracezip
• Useful column names (net built property rates, according to the TRACE_REI_2025.xlsx dictionary in the zip): commune E12, syndicates E22, intercommunalité E32, TSE E52 (and E52A for other TSEs, including the Société du Grand Paris), GEMAPI E52gGEMAPI, TASA E52TASA (Île-de-France only), TEOM full rate F22 (reduced-rate zones: F32, F42, F52, F62, F82).

What else appears on the bill

• TEOM (taxe d’enlèvement des ordures ménagères, household waste collection tax): same base, but its own rate (impots.gouv.fr). It remains due even when the property is exempt from taxe foncière, and the owner can pass it on to the tenant, as it is a recoverable charge (service-public.gouv.fr).
• Special taxes (TSE, special infrastructure tax; GEMAPI, flood prevention tax; additional tax in Île-de-France): depending on the area.
• State management fees added to the amounts due: 3% on the tax on built property (2% for relief and bad debts, 1% for assessment and collection), 8% on the TEOM (3% for the first five years of an incentive portion; BOFiP BOI-IF-AUT-40, § 210), 8% on levies of municipal syndicates and the TASA (additional special tax), 9% on TSEs (art. 1641 of the CGI; BOFiP BOI-IF-AUT-40-20211220, § 210).

Exemptions and capping

• New build: exemption for 2 years from 1 January following completion, if the declaration is made within 90 days. The commune or intercommunalité may reduce it. The TEOM remains due.
• Over 75, or recipients of the ASPA (old-age solidarity allowance) or the AAH (adult disability allowance), subject to an income ceiling (€12,793 for 1 part (tax unit) in 2026, in mainland France): exemption for the main home.
• Between 65 and 75 on 1 January 2026, subject to income conditions: reduction of €100.
• Capping at 50% of income for the main residence, provided no IFI (property wealth tax) was due the previous year and subject to a revenu fiscal de référence (reference taxable income) ceiling (€30,083 for 1 part, 2025 income, in mainland France).

Example

Take a flat in Bordeaux with a 2026 cadastral rental value of €3,000 (a fictitious figure):

• base = €3,000 × 50% = €1,500;
• municipal share = €1,500 × 48.48% = €727.20;
• add the intercommunalité share, the TEOM and the special taxes, to be read from the REI.

If the commune did not change its rate, the same rental value in 2025 would have been €3,000 / 1.008 ≈ €2,976. The municipal share therefore rose by 0.8%.