The town of Montpellier has the unenviable distinction of being the town in France having the highest local rates, with the capital city Paris holding up the table.

Owners of French residential property are liable for two local property taxes (or rates), called the taxe d’habitation and the taxe foncière.

The former is paid by the occupant and the latter by the owner, who of course in most cases is also the occupier.

France is the only country in Europe to have two local taxes. Indeed, there are also several other minor taxes, including the waste collection tax, the taxe d'enlèvement des ordures ménagères, which is collected with the taxe foncière in those communes where there is waste collection service.

A breakdown of the average taxes for 2013 for the major towns of France is shown on the following table.

The table shows that the town of Montpellier in the Herault department of Languedoc Rousillon is the town with the highest local rates in France. Paris is so low because of the large sums it receives in business rates.

As a general rule, the level of rates in rural areas and smaller parishes is lower than those in the main cities and towns, so these figures are not entirely representative.

You can read more in our guide to Local Property Taxes in France