Property tax in Bourges in 2026: why one of the highest rates in France
The rate of property tax on built property in Bourges reaches 45,92 % in 2026, one of the highest among medium-sized towns. Yet the town has voted no rise since 2021: that level comes from the transfer of the departmental share. What you pay, the breakdown calculator, and why your notice climbs despite the frozen rate.
Par Antony Barbier
Réglementation · Publié le 25 août 2026 · 10 min de lecture
Illustration : Property tax in Bourges in 2026: why one of the highest rates in France.
In Bourges, the property tax on built property reaches 45,92 % in 2026, one of the highest rates among medium-sized French towns. Yet the council has not voted a single rise since 2021: that level does not come from a recent decision, but from a mechanical transfer linked to the abolition of the residence tax. Re-elected in March 2026 after promising not to raise taxes, the mayor Yann Galut kept that rate stable throughout his term. Here is where the level comes from, what you actually pay, and why your notice keeps climbing despite a frozen rate.
Key points
The rate of property tax on built property in Bourges is 45,92 % in 2026, stable since 2021 and among the highest of the medium-sized towns.
That level results for the most part from the transfer of the departmental share (21,88 points) carried out in 2021 during the reform of the residence tax, and not from a rise voted by the town.
The rate is frozen, but your liability rises each year under the effect of the national revaluation of the bases (+0,8 % in 2026).
1. A rate of 45,92 %, among the highest in France
Quick answer
The rate of property tax on built property applicable in Bourges is 45,92 % in 2026, unchanged since 2021 according to figures from the Direction générale des finances publiques, the French public finances directorate. That is clearly above the level of most medium-sized French towns, whose municipal share most often sits between 35 and 45 %. On top of that share, your notice adds the household waste collection tax and management fees.
The property tax shown on your notice adds up several lines. In Bourges, most of it comes from the municipal rate of 45,92 % applied to the cadastral rental value of your property. That rate determines the bulk of your liability, and it is what places Bourges in the leading group of the most heavily taxed towns.
To put that level in context: in Tours the municipal rate reaches 43,44 % after a controversial rise in 2022 (see our analysis Property tax in Tours in 2026). Bourges is therefore more expensive, without having voted any recent increase. The paradox is real: the town shows one of the heaviest rates in France while its council has not touched anything since 2021.
Benchmark
2026 municipal rate on built property
Bourges
45,92 %
Tours
43,44 %
Common order of magnitude (medium-sized towns)
35 to 45 %
Reading note
A high rate on its own says nothing about the amount paid. The liability also depends on the cadastral rental value of the property, which is lower in Bourges than in the large metropolitan areas. A high rate applied to a moderate base can produce a bill close to that of a town with a gentler rate but higher values.
2. Where that level comes from: the 2021 departmental transfer
Quick answer
The rate of 45,92 % was not voted in one go by the town. In 2021, the abolition of the residence tax on main homes transferred the departmental share of property tax to the municipalities. In the Cher department, that departmental share was 21,88 %: it was added to the municipal rate of about 24 % to form the current single rate of 45,92 %. Your liability did not change as a result of that addition: it is an accounting move, not a tax increase.
This is the least understood point about the property tax in Bourges. Before 2021, the municipal share was around 24 % (24,04 % voted by the town, stable in previous years). Alongside it, the Cher department collected its own share of property tax, at 21,88 %.
The reform of the residence tax reshuffled the cards. To make up for the loss of the residence tax, the state transferred the departmental share of property tax to the municipalities. The departmental rate of the Cher was therefore added to the municipal rate of Bourges: 24,04 % + 21,88 % = 45,92 %. The amount you pay did not move as a result, since you were already paying both shares separately. Only the presentation changed: a single, more striking rate in place of two lines.
The 45,92 % rate in Bourges was born of an accounting addition in 2021, not of a decision to raise local taxes.
Since that switch, the town has not changed its rate: it stayed at 45,92 % in 2022, 2023, 2024, 2025 and 2026. The height of the rate therefore comes from the legacy of 2021, not from a recent choice by the council.
3. How much you pay depending on your profile
Quick answer
The amount depends on the cadastral rental value of your property, and therefore on its size, its address and its condition. Orders of magnitude on the municipal share in Bourges: about 620 € for a studio in Les Gibjoncs, 1 080 € for a 3-room flat in Le Val d'Auron, 1 520 € for an apartment in the town centre, 2 050 € for a house in Turly.
The high rate is felt above all on properties with a high rental value. Here are four profiles anchored on real districts of Bourges, as orders of magnitude for the municipal share of the property tax alone.
Profile
2026 municipal share of property tax (order of magnitude)
Studio 30 m² in Les Gibjoncs
~ 620 €
3-room flat 65 m² in Le Val d'Auron
~ 1 080 €
Apartment 85 m² in the town centre (Cathédrale)
~ 1 520 €
House 110 m² in Turly
~ 2 050 €
These orders of magnitude apply to the municipal share alone. They have to be set against a very affordable Bourges market: the average price of an apartment is around 1 636 €/m² in Bourges in 2026. Measured against the value of the property, the property tax weighs more heavily here than elsewhere, which makes it a genuine point of attention for owners and investors.
4. Calculator: the share inherited from the 2021 transfer
Quick answer
Enter the amount of the municipal share of your 2026 property tax (the first line of your notice). The calculator splits that amount between the historic municipal base of Bourges (a rate of about 24 % before 2021) and the departmental share transferred in 2021 (21,88 points). You will then see what fraction of your liability comes from the former share of the Cher department.
Where your property tax in Bourges comes from
Your 2026 liability on the municipal share of the property tax (the amount shown on your notice).
Historic municipal base (~24 %)- €
Of which departmental share transferred in 2021- €
Split based on the breakdown of the current municipal rate of 45,92 % between the former municipal rate of Bourges (24,04 %) and the departmental share of the Cher transferred in 2021 (21,88 %). Indicative estimate: it includes neither the revaluation of the cadastral bases (+0,8 % nationally in 2026) nor the household waste collection tax. Refer to your official notice sent in September-October 2026.
5. Why your notice climbs despite a frozen rate
Quick answer
Even with an unchanged municipal rate, the amount of your property tax rises each year. The revaluation of cadastral rental values, decided nationally, applies everywhere: for 2026 that coefficient is +0,8 %. It was +1,7 % in 2025, +3,9 % in 2024 and +7,1 % in 2023.
This is the most common misunderstanding. A frozen rate does not mean a frozen liability. The property tax is the product of a rate (voted by the town, at 45,92 % in Bourges) and a base (the cadastral rental value, revalued each year by the state).
That revaluation follows the harmonised index of consumer prices. Over the past three years it has been particularly strong: +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025, according to INSEE, the French national statistics institute. For 2026 it falls back to +0,8 %. Applied to your base, it adds up year after year, independently of the freeze on the municipal rate.
Reading note
In plain terms. Between 2023 and 2026, your bases were revalued by nearly 14 % in total, without the town touching its rate. The freeze concerns the rate, not the final bill, which keeps rising gently, and all the faster because the rate applied is high.
6. A stable rate, a re-elected mayor: the political choice
Quick answer
Yann Galut, mayor of Bourges since 2020, was re-elected in March 2026 with 53,4 % of the vote in the second round. He had made tax stability a line of his term: the municipal rate has not moved since 2021. His council points to services delivered without a tax rise, including completely free public transport across the urban area since September 2023.
The high level of the rate could have weighed heavily in a municipal campaign. It did not prevent the re-election of the sitting mayor. Yann Galut, who came to the town hall in 2020, was returned in March 2026 after a three-way run-off, with a clear lead over his two rivals.
His campaign argument: a rate held stable throughout the term, despite a tight budget context for local authorities. The council notably claimed the completely free AggloBus network, introduced on 1 September 2023 for all users without conditions, as proof that a public service can be developed without a further rise in local taxation.
The expert's take
The Bourges case shows that a high rate, on its own, does not punish a mayor at the ballot box, as long as it is stable and paired with visible services. For an owner, the issue is not the 2026 rate, already known, but its path: an already high rate leaves little room for a rise, and the real variable of the coming years will be the national revaluation of the bases, over which the town has no control.
7. What impact on the value of your property?
Quick answer
A high property tax weighs above all on the net yield of investors and, at the margin, on the appeal of a property. But the value of a home in Bourges depends first of all on its location, its condition and its energy rating. The Bourges market is still carried by low entry prices, at around 1 636 €/m² on average for an apartment.
Three effects to keep in mind.
1. A real weight for investors. With a rate of 45,92 %, the property tax eats into net rental yield. It is a point of attention in an investment calculation, even if the very low purchase price partly offsets that annual cost.
2. A secondary factor for a main home. For a buyer who is coming to live there, the property tax remains marginal compared with the purchase price. An 85 m² apartment in the town centre, at around 140 000 € at the average Bourges price, carries a municipal share in the order of 1 520 € a year: real, but rarely decisive in the decision.
3. Appeal driven by price, not by taxation. Bourges benefits from affordable prices, recognised heritage (the cathedral of Saint-Étienne, a UNESCO World Heritage site) and a rail link to Paris. It is that price gap, rather than a level of property tax taken as a given feature of the town, that supports demand. To place the value of your property, see our property prices per m² in Bourges.
Sources and references
Direction générale des finances publiques, the French public finances directorate, local direct tax rates (overall rate of property tax on built property in Bourges: 45,92 %, 2024 financial year, stable since 2021), data.economie.gouv.frPublic data
Reform of the residence tax: transfer of the departmental share of property tax to the municipalities in 2021 (departmental share of the Cher: 21,88 %)Official source
Town of Bourges, free AggloBus network since 1 September 2023 and municipal budgets (ville-bourges.fr)Official source
Results of the 2026 municipal elections in Bourges (re-election of Yann Galut, 53,4 % in the second round), France 3 Centre-Val de Loire, France Bleu BerryLocal press
INSEE, the French national statistics institute, revaluation coefficient for cadastral rental values (harmonised index of consumer prices) and DGFiP calendar for the 2026 property tax (impots.gouv.fr)Public data
DVF database (Demandes de valeurs foncières), the French notarised sales database, Etalab / DGFiP: prices per m² in Bourges 2024-2025, Immover processingPublic data
L'auteur
Antony Barbier
Founder of Immover
A consultant specialising in real estate data, Antony Barbier follows the Bourges market and local taxation. He publishes sourced analyses to help owners estimate and decide on the sale of their property.
Frequently asked questions
The rate of property tax on built property in Bourges is 45,92 % in 2026, according to figures from the Direction générale des finances publiques, the French public finances directorate. It has been stable since 2021: the town has voted no rise or cut over the period. It is among the highest levels of the medium-sized French towns. On top of that municipal share, your notice adds the household waste collection tax and management fees.
The level of 45,92 % results for the most part from the transfer of the departmental share carried out in 2021. When the residence tax on main homes was abolished, the state transferred the departmental share of property tax to the municipalities. In the Cher department, that share was 21,88 %. It was added to the municipal rate of Bourges (about 24 %) to form the current single rate of 45,92 %. It is therefore not a tax increase decided by the town, but an accounting addition.
No. The municipal rate of property tax has stayed at 45,92 % on the 2021, 2022, 2023, 2024, 2025 and 2026 notices. The mayor Yann Galut, re-elected in March 2026, made tax stability a line of his term. What keeps rising is not the rate, but the base: cadastral rental values are revalued each year nationally, by +0,8 % in 2026.
Because the property tax is the product of a rate and a base. The municipal rate has been frozen at 45,92 % since 2021, but the base, the cadastral rental value, is revalued each year by the state in line with the harmonised index of consumer prices. For 2026 that coefficient is +0,8 %, after +1,7 % in 2025, +3,9 % in 2024 and +7,1 % in 2023. Taken together over 2023-2026, that revaluation approaches 14 %, which pushes your liability up despite the frozen rate.
The amount depends on the cadastral rental value of your property. Orders of magnitude on the municipal share: about 620 € for a studio in Les Gibjoncs, 1 080 € for a 3-room flat in Le Val d'Auron, 1 520 € for an apartment in the town centre, 2 050 € for a house in Turly. As the average price of an apartment in Bourges remains low (around 1 636 €/m² in 2026), the tax weighs proportionally more here than elsewhere on the value of the property.
Yes. Yann Galut, mayor of Bourges since 2020, was re-elected in March 2026 with 53,4 % of the vote in the second round, in a three-way run-off. The high level of the rate, inherited from the 2021 transfer and not from a recent rise, did not prevent his re-election. His majority pointed to tax stability held throughout the term and to services developed without a tax rise, such as the completely free AggloBus network since September 2023.
The 2026 property tax notice is sent by the Direction générale des finances publiques, the French public finances directorate, between the end of August and the beginning of October 2026, and made available on impots.gouv.fr. The payment deadline is generally set at 15 October for taxpayers paying by monthly instalments and 20 October for direct payment.
If you believe your property tax is wrong, you can file a claim through your personal account on impots.gouv.fr, in the Réclamations section, or with the tax office covering your property. The appeal period runs until 31 December of the year following that in which the notice was issued.
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