With 15,09 % of municipal share unchanged since 2009, Boulogne-Billancourt is the least taxed municipality of more than 100 000 inhabitants in France: 34 838th out of 34 874. But the town has pulled another lever, one that does not concern the main residence. The surcharge on second homes has gone from 0 to 60 % in four years, and a pied-à-terre there pays close to four times more than an occupied home.
Illustration : Property tax in Boulogne-Billancourt in 2026: the lowest rate of the large cities.
Of the 34 874 French municipalities, only 36 tax built property more lightly than Boulogne-Billancourt. With two exceptions, they are villages of a few hundred inhabitants. With 15,09 % of municipal share, unchanged since 2009, Boulogne-Billancourt is the least taxed municipality of more than 100 000 inhabitants in France, far ahead of Paris and its 20,50 %. That figure is accurate, and it is also misleading: in four years, the town has pulled a very different lever, one that does not concern the main residence. Here is what your notice really says.
The municipal rate of property tax on built property in Boulogne-Billancourt is 15,09 %. The additional Île-de-France taxes add 0,709 point, for an overall rate of 15,80 %. The household waste collection tax stands at 4,15 %, that is 19,95 % in total levied on your tax base. Source: DGFiP, the Direction générale des finances publiques, the French public finances directorate, local direct taxation rates recorded in 2025.
The Boulogne notice has a feature few owners notice: the non-municipal lines weigh much more heavily there, in proportion, than anywhere else in Île-de-France.
| Component | Rate 2026 | Beneficiary |
|---|---|---|
| Municipal share | 15,09 % | Town of Boulogne-Billancourt |
| Special equipment tax | 0,221 % | Société des grands projets |
| Special equipment tax | 0,156 % | Établissement public foncier d'Île-de-France |
| Special annual additional tax | 0,189 % | Région Île-de-France |
| GEMAPI tax | 0,143 % | Management of aquatic environments |
| Total property tax on built property | 15,80 % | - |
| TEOM (household waste collection tax) | 4,15 % | Grand Paris Seine Ouest |
| Total levied on the base | 19,95 % | - |
Those 0,709 point of additional taxes are strictly identical across the whole region: an owner in Saint-Denis pays them to the cent just as an owner in Boulogne does. But in Saint-Denis, where the municipal rate reaches 38,94 %, they represent 1,5 % of the bill. In Boulogne-Billancourt, they account for 4,5 % of it. The less a municipality taxes, the more visible the share it does not control becomes.
The Boulogne household waste collection tax, at 4,15 %, is also remarkably low: the median of the municipalities of the inner suburbs stands at 6,98 %.
Yes. Of the 34 874 French municipalities, only 36 show a municipal rate of property tax on built property below 15,09 %, and they are almost exclusively municipalities of fewer than 2 000 inhabitants. In metropolitan France, no municipality of more than 60 000 inhabitants does better. Immover processing of the DGFiP 2025 data.
The ranking is worth setting out, because it is counter-intuitive: a town of 119 000 inhabitants is rarely associated with the bottom of a tax league table.
| City | Municipal rate 2025 | Overall rate of property tax on built property |
|---|---|---|
| Boulogne-Billancourt | 15,09 % | 15,80 % |
| Paris | 20,50 % | 21,21 % |
| Nanterre | 22,97 % | 23,68 % |
| Lyon | 31,89 % | 32,82 % |
| Nice | 35,30 % | 42,43 % |
| Marseille | 44,54 % | 47,87 % |
| Bordeaux | 48,48 % | 49,54 % |
| Grenoble | 65,79 % | 68,00 % |
In the Hauts-de-Seine, only two municipalities come below Boulogne-Billancourt: Marnes-la-Coquette, 13,86 % for around 1 700 inhabitants, and Neuilly-sur-Seine, 14,35 %. Puteaux follows at 16,01 % and Courbevoie at 16,58 %. At the other end of the department, Le Plessis-Robinson reaches 37,06 % and Sceaux 35,53 %.
That position is in no way accidental. Boulogne-Billancourt has an exceptionally broad tax base: 452,5 M€ of net bases of property tax on built property in 2024, for 120 954 inhabitants, against 284,3 M€ in Saint-Denis for a comparable number of inhabitants (individual accounts of the municipalities, DGFiP). With a base twice as rich, a rate twice as low produces an equivalent revenue per inhabitant.
Because the tax base, for its part, is not frozen. The cadastral rental values were revalued by 3,4 % in 2022, 7,1 % in 2023, 3,9 % in 2024, 1,7 % in 2025 and 0,8 % in 2026, that is around 18 % cumulated. A Boulogne notice has therefore risen by around a fifth in five years without any elected representative having voted on anything.
It is the least understood mechanism of property tax. Your tax is the product of two terms: a rate, voted locally, and a base, set nationally. In Boulogne-Billancourt, only the second has moved.
| Year | Municipal rate | TEOM | National revaluation of the bases |
|---|---|---|---|
| 2021 | 15,09 % | 4,15 % | transfer of the departmental share |
| 2022 | 15,09 % | 4,15 % | +3,4 % |
| 2023 | 15,09 % | 4,15 % | +7,1 % |
| 2024 | 15,09 % | 4,15 % | +3,9 % |
| 2025 | 15,09 % | 4,15 % | +1,7 % |
| 2026 | 15,09 % | 4,15 % | +0,8 % |
The 2021 jump is not a Boulogne one: it corresponds to the transfer of the departmental share of property tax on built property to the municipalities, in compensation for the abolition of the residence tax on main residences. Before that reform, the town showed a municipal rate of around 7 %, to which the share of the department was added. Comparing a notice from before 2021 with a current one without neutralising that transfer makes no sense.
The second source of growth is the overall revenue from the tax. The tax receipts of the town rose by more than 40 M€ between 2020 and 2024, under the double effect of the revaluation of the bases and of the entry into the tax base of the new-build programmes of the Trapèze and of the ZAC Billancourt.
Because a home that is not your main residence bears, on top of property tax, the residence tax on second homes, surcharged in Boulogne-Billancourt by 60 %, the legal ceiling. The applicable rate then reaches 29,27 %, on a base twice as broad as that of property tax. Source: DGFiP, second-home residence tax surcharge decisions 2025.
It is the real tax move in Boulogne of the past five years, and it went unnoticed because it does not affect the majority of the inhabitants.
| Year | Surcharge voted | Applicable rate of residence tax on second homes, reconstructed at 2025 rates |
|---|---|---|
| 2021 | none | 18,55 % |
| 2022 | 30 % | 23,91 % |
| 2023 | 30 % | 23,91 % |
| 2024 | 50 % | 27,49 % |
| 2025 and 2026 | 60 % (legal ceiling) | 29,27 % |
Property tax is calculated on 50 % of the cadastral rental value of your home, a flat-rate allowance meant to cover management and maintenance costs. The residence tax, for its part, is calculated on 100 % of that same rental value, with no allowance for a second home. For a given home, the residence tax base is therefore double the property tax base. It is that factor of 2, combined with a rate of 29,27 % against 19,95 %, that explains the gap.
The lever is far from symbolic in Boulogne-Billancourt, unlike what it is in most suburban towns. The municipality has 4 060 second homes and occasional dwellings, that is 5,9 % of its stock of 68 389 homes (INSEE, the French statistics institute, 2023 census). The net bases of residence tax came to 35,4 M€ in 2024, that is an average base of the order of 8 700 € per home concerned, and the revenue collected by the town reached 8,6 M€.
Measured against the property tax revenue, 68,2 M€ in the same year, it stays a minority. But for the owner concerned, the order of magnitude is quite different: around 2 550 € of residence tax a year on average, to which property tax is added.
Enter the tax base shown on your property tax notice and the estimated value of your property. The calculation separates what the home costs when occupied as a main residence, at 19,95 % including the household waste collection tax, from what it costs if it is not your main residence, with a residence tax at 29,27 % on a double base.
In orders of magnitude, including the household waste collection tax: around 310 € for a studio at Pont de Sèvres, 560 € for a 2-room flat at Le Gallo, 910 € for a 3-room flat in the town centre and 1 440 € for a 4-room flat in the Jean-Baptiste Clément area. Those amounts are to be multiplied by close to four if the home is not your main residence.
The amounts below are orders of magnitude built from typical profiles anchored on real neighbourhoods of Boulogne-Billancourt and on the prices per m² from our processing of the DVF data, the French notarised sales database. The last column adds together property tax and the surcharged residence tax.
| Profile | Neighbourhood | Price per m² (2026) | As a main residence | As a second home |
|---|---|---|---|---|
| Studio 28 m² | Pont de Sèvres | 6 540 €/m² | ~ 310 € | ~ 1 210 € |
| 2-room flat 45 m² | Le Gallo | 7 706 €/m² | ~ 560 € | ~ 2 190 € |
| 3-room flat 65 m² | Centre-Ville | 8 358 €/m² | ~ 910 € | ~ 3 570 € |
| 4-room flat 90 m² | Jean-Baptiste Clément | 9 276 €/m² | ~ 1 440 € | ~ 5 660 € |
Boulogne-Billancourt is a town of flats almost in the pure state: 96,6 % of its stock of 68 389 homes, against 2,2 % of houses, with 43,5 % of owner-occupiers among the 59 408 main residences (INSEE, the French statistics institute, 2023 census). The few houses, valued at around 14 637 €/m², bear a markedly heavier cadastral rental value, land included, and a property tax well above the orders of magnitude above.
That is the question raised during the municipal election campaign of March 2026, won in the second round by Pierre-Christophe Baguet with 52,13 % of the votes. The town relies on a very broad tax base, but its outstanding debt went from 71,5 M€ in 2023 to 98,5 M€ in 2024, and the commitments of the development of the Île Seguin and of the ZAC Billancourt are still ahead of it.
The 2024 accounts of the municipality give the following orders of magnitude: 236,0 M€ of operating income, 231,7 M€ of charges, 20,5 M€ of self-financing capacity, 59,1 M€ of capital expenditure and an outstanding debt of 98,5 M€, against 71,5 M€ a year earlier, that is a rise of 37,7 % over one financial year (individual accounts of the municipalities, DGFiP).
The local debate is less about the main budget than about the commitments carried by the local public development company. The Boulogne press has documented a mortgage of 215,4 M€ on the land of the Île Seguin, loans guaranteed by the town and the department up to 307 M€, and a development scenario resting on an overall sale expected at around 260 M€. Those amounts do not appear in the municipal budget but shape its trajectory.
A municipal rate carried over does not guarantee a stable bill. Three lines can move without a vote of the municipal council of Boulogne-Billancourt: the national revaluation of the bases, set by the finance act; the household waste collection tax, voted by the territorial public establishment; and the additional Île-de-France taxes, voted by the region and the public establishments. In 2026, only the first has moved, by 0,8 %.
The municipal election of March 2026 was decided in two rounds. The list led by Pierre-Christophe Baguet gathered 52,13 % of the votes cast, ahead of that of Antoine de Jerphanion at 33,69 % and that of Pauline Rapilly-Ferniot at 14,18 %, for a turnout of 50,65 % out of 73 873 registered voters.
The Boulogne market stands at around 8 384 €/m² for a flat in 2026, up by around 0,7 % over twelve months after a fall of around 11 % over five years, with close to 1 427 sales a year. The cost of ownership as a main residence works out at around 0,17 % of the value of the property a year, one of the lowest in France.
That is the reading that gives the Boulogne rate its full meaning. The average price of a flat is around 8 384 €/m² (Immover processing, DVF data, the French notarised sales database), with a marked gap between the Jean-Baptiste Clément area, at around 9 276 €/m², and Pont de Sèvres, at around 6 540 €/m². The market peaked at 9 448 €/m² in 2022 before falling back to 8 352 €/m² in 2024, then stabilising.
On a 3-room flat of 65 m² in the town centre, valued at around 545 000 €, a property tax of 910 € represents 0,17 % of the value a year. The same reasoning in Saint-Denis, where the overall rate reaches 39,65 % and where prices are twice as low, gives around 0,45 %. In Nîmes, it comes close to 0,79 %. In other words: the Boulogne property costs a lot to buy, and very little to hold.
That asymmetry has a practical consequence for a seller. On a market where buyers compare monthly payments and running costs, the low cost of ownership is a real argument, but one that does not show in the listing. It gains from being quantified at the time of the viewing, especially against a property located in a neighbouring municipality taxed twice as heavily.
For an investor, the trade-off is the opposite: if the home is not intended to become a main residence, the surcharge of 60 % on the residence tax cuts the net return by around 2 550 € a year on average. That calculation is made before the purchase, not after.
The gaps between neighbourhoods remain the first determinant. Les Princes (+7,5 %), Point du Jour (+6,6 %) and Route de la Reine (+4,6 %) rose over twelve months while the town centre (-1,6 %) and Édouard Vaillant fell back. A valuation calibrated at neighbourhood level is worth more than a municipal average:
For the detail by area, our page property prices per m² in Boulogne-Billancourt gives the price of each of the eleven neighbourhoods covered.
The municipal rate of property tax on built property in Boulogne-Billancourt is 15,09 %. The additional Île-de-France taxes (Société des grands projets, Établissement public foncier d'Île-de-France, region, GEMAPI) add 0,709 point, for an overall rate of 15,80 %. The household waste collection tax stands at 4,15 %, that is 19,95 % in total levied on your tax base.
Among the large cities, yes. Of the 34 874 French municipalities, only 36 show a municipal rate of property tax on built property below 15,09 %, and they are almost exclusively municipalities of fewer than 2 000 inhabitants. In metropolitan France, no municipality of more than 60 000 inhabitants does better. Paris is at 20,50 %, Lyon at 31,89 %, Bordeaux at 48,48 % and Grenoble at 65,79 %.
The municipal rate has not moved: the town has held it at 15,09 % since 2009, and the DGFiP, the Direction générale des finances publiques, the French public finances directorate, confirms it identical from 2021 to 2025. What has risen is the tax base, revalued nationally by 3,4 % in 2022, 7,1 % in 2023, 3,9 % in 2024, 1,7 % in 2025 and 0,8 % in 2026, that is around 18 % cumulated. A Boulogne notice has therefore risen by around a fifth in five years without any local vote.
Much more than a main residence. A home not occupied as a main residence bears, on top of property tax, the residence tax on second homes, surcharged by 60 % since 2025, that is an applicable rate of 29,27 % on a base twice as broad. For a 3-room flat of 65 m² in the town centre, the bill goes from around 910 euros to around 3 570 euros a year, close to four times more.
For two combined reasons. Property tax is calculated on 50 % of the cadastral rental value, a flat-rate allowance for costs, whereas the residence tax is calculated on 100 % of that same value: the base is therefore double. And the surcharged residence tax rate, 29,27 %, is well above the property tax rate of 19,95 % including the household waste collection tax.
In 2025. Boulogne-Billancourt applied no surcharge in 2021, introduced it at 30 % in 2022, raised it to 50 % in 2024 and then to 60 % in 2025, the legal ceiling. The town has 4 060 second homes and occasional dwellings, that is 5,9 % of its stock of 68 389 homes, for a residence tax revenue of 8,6 million euros in 2024.
In orders of magnitude, including the household waste collection tax: around 310 euros for a studio of 28 m² at Pont de Sèvres, 560 euros for a 2-room flat of 45 m² at Le Gallo, 910 euros for a 3-room flat of 65 m² in the town centre and 1 440 euros for a 4-room flat of 90 m² in the Jean-Baptiste Clément area. The exact amount depends on the cadastral rental value of your home, shown on your notice.
Very little, and that is a selling point. On a 3-room flat of 65 m² valued at 545 000 euros, a property tax of 910 euros represents around 0,17 % of the value a year, against 0,45 % in Saint-Denis and 0,79 % in Nîmes. The Boulogne property costs a lot to buy and very little to hold. The trade-off is reversed for an investor: the surcharge of 60 % on the residence tax cuts the net return by around 2 550 euros a year on average.
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