Property tax 2026: notices online since 27 August, payment until 20 October, the revaluation of tax bases limited to 0,8 %, exemption thresholds raised to 12 793 €. The full picture, backed by DGFiP sources.
Illustration : Property tax 2026: what changes in France.
The 2026 property tax (taxe foncière, the French local property tax) notices are being sent out. For the vast majority of owners, the gap with the 2025 notice does not come from a decision by their municipality but from a single parameter decided in Paris: the national coefficient revaluing cadastral tax bases, set this year at 0,8 %, its lowest level since 2021. Immover reviews the calendar, the amounts, the exemptions and the payment deadlines, backed by official sources.
Three things change in 2026. The national revaluation of cadastral bases falls to 0,8 %, its lowest level since 2021. The income thresholds giving entitlement to an exemption are raised to 12 793 € for one tax share. And in the run-up to the municipal elections, most municipalities have kept their rate unchanged.
Your property tax rests on three parameters only. The cadastral rental value of your home, which is the theoretical annual rent it would produce if it were let. A national revaluation coefficient, applied every year to that value. And the rates voted by your municipality, your inter-municipal authority and your department. In 2026, for almost every owner, only one of those three parameters has moved: the national coefficient.
That coefficient is set by the finance act and indexed to the harmonised index of consumer prices, measured between November 2024 and November 2025. It stands at 0,8 % for 2026. The slowdown is marked after three years of high inflation, and it is good news for owners: the mechanism that had pushed up the 2023 and 2024 notices has now almost come to a halt.
| Tax year | National revaluation of the bases | Context |
|---|---|---|
| 2023 | +7,1 % | Inflation peak, the largest revaluation in decades |
| 2024 | +3,9 % | Inflation easing |
| 2025 | +1,7 % | Return towards normal |
| 2026 | +0,8 % | Lowest level since 2021 |
The second change concerns exemptions. The reference taxable income thresholds giving entitlement to full exemption and to the 100 € reduction have been raised, which mechanically widens the number of households concerned. The detail appears further down.
The third has to do with the political calendar. The municipal elections of March 2026 led most city councils to leave their rate untouched for this year. That is not a general rule and some municipalities did vote a rise: only the line on your notice is authoritative. But on the whole, an owner whose bill goes up in 2026 should look first at the national revaluation, not at the town hall.
The general review of the rental values of residential premises, meant to correct tax bases sometimes calculated on references from the 1970s, does not come into force in 2026. It has been postponed several times. As long as it is not applied, the only annual update remains the flat-rate revaluation.
If you do not pay in monthly instalments, your notice has been online since 27 August 2026 and reaches you by post between 24 August and 21 September. If you do pay monthly, it is online from 19 September and arrives by post between 21 September and 9 October.
The DGFiP, the French public finances directorate, spreads the distribution over nearly seven weeks, and deals first with owners who do not pay monthly, since they have to settle in one go. Two often overlooked points are worth flagging. The notice is always available in your personal account on impots.gouv.fr before it reaches your letterbox, sometimes several weeks earlier. And if you have opted for fully paperless communication, no letter will be sent to you: only the online publication counts.
| Step | Not paying monthly | Paying monthly |
|---|---|---|
| Notice published online | from 27 August 2026 | from 19 September 2026 |
| Postal delivery | from 24 August to 21 September 2026 | from 21 September to 9 October 2026 |
| Payment deadline | 15 October 2026, or 20 October online | not applicable, instalments under way |
This calendar is national. It depends neither on your municipality nor on the amount of your tax. Delivery dates can vary by a few days from one department to another depending on postal rounds, but the payment deadlines are the same everywhere in France.
A notice that fails to arrive does not suspend the obligation to pay. After mid-September, log in to your personal account on impots.gouv.fr, in the Documents section. The notice can be viewed and downloaded there even if the letter has been lost, and payment can be made directly from that page.
For the 2026 property tax, the reference taxable income threshold is 12 793 € for one tax share, increased by 3 416 € per additional half-share. Below that threshold, owners over 75 years old are exempt and those aged 65 to 75 receive a 100 € reduction on their main home.
The thresholds used for the 2026 tax apply to income received in 2025. They cover the main home and are granted automatically, with no step to take: the administration already holds the data from your income tax return.
| Situation | Benefit | 2025 reference taxable income threshold (1 share) |
|---|---|---|
| Over 75 years old on 1 January 2026 | Full exemption | 12 793 € |
| Recipient of the Aspa or the Asi | Full exemption | no income condition |
| Recipient of the AAH disability allowance | Full exemption | 12 793 € |
| Aged 65 to 75 on 1 January 2026 | 100 € reduction | 12 793 € |
| None of the cases above | Capped at 50 % of income | 30 083 € |
The increase of 3 416 € is added for the first additional half-share, then for each of the following ones. A couple with two shares is therefore above 19 000 € of reference taxable income, which makes the scheme far less marginal than it may look.
The cap deserves a special mention because it is little known. If you fall under no exemption case and your 2025 reference taxable income stays below 30 083 € for one share, the property tax due on your main home can be capped at 50 % of your income. Unlike the age-related exemptions, this reduction requires a request on your part to your local public finances office.
Two other exemption cases exist, independent of income. New homes are exempt from property tax for the two years following their completion, provided the construction was declared within ninety days. And certain energy-saving works give entitlement to a temporary exemption where the municipality has voted for it.
The deadline is 15 October 2026 for payment by cheque, bank transfer or cash, and 20 October 2026 at midnight for payment online. Above 300 €, paperless payment is compulsory.
The five-day extension granted for online payment is not a matter of leniency: it is a separate legal deadline, which appears on your notice. It applies to payment made from your personal account on impots.gouv.fr, from the mobile app, or by bank card. The corresponding debit takes place a few days later.
The 300 € threshold changes things for most owners. Above that amount, payment by cheque or in cash is no longer accepted and settlement must be paperless. Given the average amount of property tax in France, most notices exceed that threshold.
| Payment method | 2026 deadline | Worth knowing |
|---|---|---|
| Cheque, bank transfer, cash | 15 October 2026 | Not allowed above 300 € |
| Online or mobile app | 20 October 2026 at midnight | Five extra days |
| Direct debit on the due date | Sign up until 30 September 2026 | Debited about ten days after the due date |
| Monthly instalments | Sign up before 15 December 2026 | Takes effect on the 2027 tax |
Two options make it possible to spread the cost. Direct debit on the due date takes the full amount from your account about ten days after the deadline, with no interest and no yearly formality to renew. Monthly payment spreads the sum over ten debits from January to October. For it to take effect on the current year's tax, sign-up must happen before 30 June; after that date, it will only apply to the following year.
A payment made after the deadline triggers a surcharge of 10 % of the amount due. If you face a one-off financial difficulty, a request for extra time to pay can be filed from your personal account before the due date. It is examined case by case and does not remove the obligation to apply.
In 2025, a private individual paid 1 117 € of property tax on average, for a total of 55,1 billion euros of property tax on built properties, up 2,8 %. With a revaluation limited to 0,8 % in 2026, the increase should be far more contained this year.
The DGFiP published its review of the 2025 financial year in May 2026. The amounts due for the property tax on built properties, including additional taxes and management fees, come to 55,1 billion euros, up 2,8 %. For private individuals, that means 1 117 € on average. The DGFiP attributes that rise mainly to the effect of the revaluation of rental values indexed to inflation.
One detail is worth pointing out, because it is often lost in press coverage. The figure of 2,8 % concerns the property tax on built properties alone. Add non-built properties and the overall increase falls to 2,4 %. Both figures are accurate, but they do not cover the same scope: quoting one for the other describes a different reality.
For 2026, the mechanism is easier to anticipate. If your municipality has not changed its rate, your bill rises by 0,8 % compared with 2025, all else being equal. Here is what that means in practice.
| 2025 property tax | Rise due to the revaluation | Estimated 2026 property tax |
|---|---|---|
| 500 € | +4 € | 504 € |
| 1 117 € (national average) | +9 € | 1 126 € |
| 1 500 € | +12 € | 1 512 € |
| 2 500 € | +20 € | 2 520 € |
These amounts are a projection calculated by Immover by applying the coefficient of 0,8 % to typical bills. They are not official data. A larger gap on your notice points to something else: a vote by your municipality, a change in your situation, or a change in the rental value of your property after works or an extension.
Over the long run, however, the trend remains upwards. The 2023 and 2024 notices, driven by high inflation and by rate rises in several large cities, lastingly raised the level of the bill. The moderation of 2026 corrects the pace, it does not erase the level reached.
The property tax rate is voted municipality by municipality and varies widely from one city to another, from under 21 % in Paris to nearly 50 % in several large cities. Immover publishes a dedicated analysis for each of the cities covered.
The national part of the calculation is the same everywhere, but the rate applied to the tax base is decided locally. That is what explains why the same property, with a comparable rental value, can be taxed twice as heavily depending on the municipality. Find the rate voted, how it has changed and the amounts by profile for your city.
The property tax tells you about the cost of holding a property, not about its market value. If you are considering selling, the valuation remains the decisive step: it alone shows the price at which your home can really be sold today.
If you do not pay in monthly instalments, your notice has been available online since 27 August 2026 and reaches you by post between 24 August and 21 September 2026. If you do pay monthly, it goes online from 19 September and is sent by post between 21 September and 9 October 2026. The notice is always available in your personal account on impots.gouv.fr, the French tax administration website, before it arrives in the mail.
The deadline is set at 15 October 2026 for payment by cheque, bank transfer or cash, and at 20 October 2026 at midnight for payment online or from the mobile app. Those five extra days are not a matter of leniency but a separate legal deadline, which appears on your notice.
The national revaluation of cadastral rental values is set at 0,8 % for 2026, its lowest level since 2021, after 1,7 % in 2025, 3,9 % in 2024 and 7,1 % in 2023. If your municipality has not changed its rate, that is the only factor pushing your notice up, which means about 9 euros more on an average bill of 1 117 euros.
According to the DGFiP, the French public finances directorate, a private individual paid 1 117 euros of property tax on average in 2025. The total amounts due for the property tax on built properties, including additional taxes and management fees, came to 55,1 billion euros, up 2,8 % over one year.
Owners over 75 on 1 January 2026 are exempt on their main home if their 2025 reference taxable income does not exceed 12 793 euros for one tax share, increased by 3 416 euros per additional half-share. Recipients of the Aspa and the Asi, the French old-age and disability solidarity allowances, are exempt with no income condition. Owners aged 65 to 75 receive a 100 euro reduction under the same income thresholds.
Because the tax base is revalued every year at national level, independently of any local decision. That coefficient, set by the finance act and indexed to inflation, stands at 0,8 % in 2026. It applies uniformly to every property in France. A gap clearly above 0,8 % on your notice points to something else: a vote by your municipality, a change in your situation, or a change in the rental value of your property after works.
Log in to your personal account on impots.gouv.fr with your tax number, then open the Documents section. The notice can be viewed and downloaded there, even if the paper letter has gone astray, and payment can be made directly from that page. A notice that never arrives does not suspend the obligation to pay by the deadline.
The claim is filed from your personal account on impots.gouv.fr or by post with your local public finances office, until 31 December of the year following the one in which the tax was issued. A challenge most often concerns the floor area recorded, the classification of the property or its comfort features, and rarely the rate, which results from a vote. Filing a claim does not remove the obligation to pay on time, unless a stay of payment is expressly requested.
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