The average increase in the taxe foncière this year is 1.2%, so what might you expect to pay?

Last month, all home-owners in France received their annual taxe foncière rates bill.

The level of the taxe foncière is determined from the annual rental value of the property.

Each year amount payable is revised by three elements:

• the annual revision of rateable values (revalorisation forfaitaire) determined by the government;
• the percentage rate (taux d'impostion) or multiplier that is applied to those values by local councils and;
• any changes in the rateable value of a property due to major improvements that may have been carried out by the owner.

The annual revision by the government this year is 1.2%, to which any changes in the percentage rate by local councils needs to be factored in.

Information on average rates bills is not yet available for 2020, but the table below shows the average rates payable in each department of France in 2019. It is going to be much the same for 2020.

The level of the tax last year varies between several €'000s a year to under €1,000.

There are also various exemptions and supplements to the tax, which you can find in our comprehensive Guide to Taxe Foncière.

Source: DGFiP