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FAQ - Canada - Real property - Local taxes in France

Published on October 21, 2014

Real Property – Local taxes in France.

1 - I own a property in France. How are local taxes (Residence tax and real property tax) established?

The residence tax (Taxe d’habitation) is due by any person who owns, rents or uses a furnished property. It is calculated by applying the rate set by local governments to the official Land Registry rental value. The residence tax is assessed on a yearly basis. The tax point is January 1st each year and the occupant at that time is liable for the tax. No rebate is granted if the occupant moves out during the year. Non-residents cannot benefit from any base reduction or any relief.

The real property tax (Taxe foncière) concerns land and buildings and is assessed on a yearly basis. It is addressed to the person who owned the property on January 1st of each relevant year. New constructions can benefit from a two year temporary exemption. The real property tax is also based on the official Land Registry rental value. No rebate is granted if the property is sold during the year.

2 - I own a house in France that I keep for my personal use. Do I have to pay local real estate taxes?

The owners must pay the "taxe foncière" whatever the use of the property (personal use or rental).

The "taxe d’habitation" is established in the name of the people who occupy or have the possession of a built property.

If he does not rent out the premises, the owner must pay this tax even if he does not live regularly on the premises.

3 – What are the payment terms of the real property tax (Taxe foncière) or residence tax (Taxe d’habitation)?

For your real property tax (Taxe foncière) or residence tax (Taxe d’habitation), you will receive a tax bill. The tax should be paid to the taxation office where your property is located before October 15th (for your real property tax) and before November 15th or December 15th (residence tax).

For any questions regarding your real property tax (monthly payment, payment on due date etc.), please contact your taxation office. Their email and/or telephone number can be found on your tax bill (Avis d’imposition).

See the document created by the tax attaché’s office pertaining to French real property tax ("taxe foncière") and French residence tax ("taxe d’habitation") paid by residents of North America that own real property in France.

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