Property tax in Fréjus in 2026: a frozen rate, but among the highest on the French Riviera

1. What is the property tax rate in Fréjus in 2026 ?

Your property tax notice does not show a single rate but a stack of lines, voted by different authorities. The municipality only decides its own. It is the heaviest, and it is also the only one at stake when the town hall speaks of tax stability.

2. Why does « no tax rise » not mean a stable bill ?

The formula used every year at the Fréjus city council is legally accurate : the town does not raise its rate. It announced this for the twelfth consecutive year at the time of the 2025 budget. But announcing a stable rate and implying that the bill is stable are two different things.

The tax base is the cadastral rental value of your property, halved. It is a theoretical rent assigned by the tax administration to your home according to its floor area, its address and its comfort features. This value does not follow the property market : it follows a national coefficient voted each year by parliament, indexed since 2018 on the harmonised index of consumer prices.

One local figure confirms this mechanism over the long run. Between 2013 and 2023, the property tax revenue on built property collected by Fréjus rose by about +45 %, even though the municipal rate was frozen over most of the decade. The town did not raise its rate, it collected the mechanical rise in the bases and the contribution of new construction, in a municipality that has built a great deal.

3. Is a frozen rate a low rate ?

Stability is an effective communication argument because it compares the town with its own past. It says little about its position relative to neighbouring towns. Yet Fréjus and Saint-Raphaël form a continuous urban fabric, share the same urban community and the same Estérel market. An owner hesitating between the two municipalities finds a rate gap of nearly six points.

This table tells a simple story. Fréjus froze its rate, but it froze it high. While Cannes and Nice were cutting theirs back below 31 %, and Saint-Raphaël was holding its own at 32,79 %, Fréjus stayed nearly six points above its twin, without ever reopening the discussion on that level. Stability protects the town from the charge of raising taxes ; it says nothing about the starting point.

To go further into each of these cases, you can read our analyses of the property tax in Saint-Raphaël, of the cut voted in Nice, of the situation in Cannes and of the record rate in Marseille.

4. How much do you pay, and how much more than in Saint-Raphaël ?

The amounts below do not replace your tax notice, which alone is authoritative : two flats of identical floor area on the same street can have appreciably different rental values depending on their condition and their comfort features. They do, however, illustrate in concrete terms what the level of the Fréjus rate costs, compared with the one applied on the other side of the municipal boundary.

Four typical profiles in Fréjus

These four profiles are anchored in areas with contrasting prices. The average flat price in Fréjus stands at 4 382 €/m² in 2026 (DVF data, the French database of notarised property sales, processed by Immover, 2024-2025 transactions projected forward), with wide gaps between the seafront of Fréjus-Plage and Saint-Aygulf, both much sought after, and the historic centre or the inland districts, more affordable. The cadastral rental value, for its part, does not follow these market gaps : it is one of the great oddities of the French property tax.

5. Simulator : the Fréjus extra cost

6. What does your property tax fund in Fréjus ?

The political context is that of a term just beginning. David Rachline (Rassemblement national) was re-elected mayor in the first round of the municipal elections, on 15 March 2026, with 51,33 % of the vote. Mayor since 2014, he thus begins a third term, and the budget adopted six weeks later is the first of this new cycle.

Rate stability is an openly claimed marker of his management, regularly highlighted in municipal communication. The argument is real : the town has indeed not raised its rate for more than a decade. It does not, however, answer the question an owner asks : if the bases rise mechanically every year, doing nothing about the rate amounts to letting the bill climb, while starting from an already high level.

7. What impact on the value of your property ?

Three observations to place the real effect of taxation on your property.

1. The level of the rate enters the calculation of a well-informed buyer. On a property at 400 000 euros, a few hundred euros of annual property tax do not tip a purchase decision. But a buyer comparing two adjoining municipalities within the same urban area may factor in the rate gap, especially on a property meant to be held for a long time. The real drivers of value remain proximity to the sea, the view, the condition of the property and its energy performance rating.

2. The holding cost matters more in the second-home segment. Fréjus is a coastal municipality where a significant share of buyers think in terms of annual holding cost rather than purchase price. For them, property tax plus service charges weigh in the choice between keeping, letting or selling.

3. The gaps between districts far exceed the tax effect. Between the seafront of Saint-Aygulf and the inland areas, the price gap per m² runs into thousands of euros. No municipal tax decision produces an effect of that order. If you want to understand what your property is worth, the district weighs infinitely more than the rate.

To place your home precisely, see our dedicated page on property prices in Fréjus, broken down district by district from actual transactions.