The municipal property tax rate in Le Havre is 54,36 % and has not moved since 2009. Yet your notice is going up: the household waste collection line has risen by 6 % in one year and the bases are revalued. A line-by-line reading, profiles by district and a simulator.
Illustration : Property tax in Le Havre in 2026: eighteen years without a rise, and a bill that goes up all the same.
In Le Havre, the municipal property tax rate has not moved since 2009. Eighteen consecutive financial years, three mayoral terms, a health crisis and two bouts of inflation later, it still stands at 54,36 %. That is a consistency few towns of this size can show. And yet your autumn notice has indeed gone up. So you have to look elsewhere on the document: the household waste collection line, voted by the urban community, has risen by 6 % in one year, and the cadastral bases, revalued by law, climb every year. Here is how to read your Le Havre notice, line by line and district by district.
The municipal rate of property tax on built property in Le Havre is 54,36 %. To it are added a residual departmental share of 0,133 %, special taxes of 0,113 % and the household waste collection tax of 12,76 %, that is a combined total of around 67,4 % on your notice. Source: Town of Le Havre, local taxation sheet on the property tax on built property, and rates recorded in 2025.
The Le Havre notice reads in four lines, only one of which really weighs: the municipal share. And that is precisely the one that has not changed.
| Tax line | Rate | Who votes it |
|---|---|---|
| Property tax on built property, municipal share | 54,36 % | Le Havre town council |
| Residual departmental share | 0,133 % | Department of Seine-Maritime |
| Special taxes (public land authority) | 0,113 % | Établissement public foncier de Normandie, the Normandy public land authority |
| Household waste collection tax, 2025 rate | 12,76 % | Le Havre Seine Métropole |
Two useful clarifications. First, the urban community does not levy an additional share of property tax on built property: it raises its revenue through the household waste collection tax. Second, the municipal rate of 54,36 % is not the result of an increase: it corresponds to the mechanical addition, in 2021, of the municipal share of 29,00 % and the departmental share of 25,36 %, following the reform of the residence tax.
The final 2026 rates are published by the DGFiP, the Direction générale des finances publiques, the French public finances directorate, at the start of the following year. The values given here are the latest rates recorded and confirmed by the town: municipal property tax on built property 54,36 %, property tax on unbuilt property 27,50 %, residence tax on second homes 19,84 %. The household waste collection tax is the one recorded in 2025. Check the final figures on your 2026 notice or on impots.gouv.fr.
The budget documents of the Town of Le Havre put it in black and white: the municipal tax rates are "identical for the eighteenth consecutive year", that is without any movement since 2009. The residence tax on second homes has thus stayed at 19,84 % over the whole period, and the property tax on built property at its original level, once the departmental transfer is neutralised.
On the scale of the large French cities, that is an uncommon run. The initial budget for 2026, voted on 15 December 2025, carries the commitment over for one more year: no rise in taxation, no rise in school canteen prices, for a total budget of 348,80 M€ across all budgets, up by 2,6 % over one year.
One point of method, often misread locally. The move from 29,00 % to 54,36 % in 2021 was neither a rise nor a cut: the departmental share of 25,36 % was simply transferred to the municipality to offset the removal of the residence tax on main residences. The Le Havre owner saw the "department" line disappear from the notice and the "municipality" line grow by the same amount.
| Tax | 2009 rate | 2026 rate | Change over the period |
|---|---|---|---|
| Built property, municipal share (before the reform) | 29,00 % | 29,00 % | 0 % |
| Built property, departmental share transferred | - | 25,36 % | transferred in 2021 |
| Built property, municipal share (after the reform) | 29,00 % | 54,36 % | 0 % excluding the transfer |
| Unbuilt property | 27,50 % | 27,50 % | 0 % |
| Residence tax on second homes | 19,84 % | 19,84 % | 0 % |
Édouard Philippe, re-elected mayor in the second round of 22 March 2026 with 47,71 % of the votes cast and installed by the town council on 28 March, begins a third term with that fiscal commitment maintained. The question that matters for an owner is therefore not whether the rate will go up, but why the bill goes up all the same.
For two reasons, neither of which has anything to do with the municipal rate. On one hand, the cadastral bases are revalued every year by law: +0,8 % in 2026, after +1,7 % in 2025 and +7,1 % in 2023. On the other hand, the household waste collection tax, voted by Le Havre Seine Métropole, rose by 6 % between 2024 and 2025 to reach 12,76 %.
The detail is worth setting out, because it points to the right decision makers.
The revaluation of the bases is national. The flat-rate revaluation coefficient of cadastral rental values is indexed on the harmonised consumer price index of November of the previous year. For 2026 it stands at 1,008, that is +0,8 %, the lowest level for several years. No municipality has any hold over it.
The household waste collection tax is a matter for the urban community. It rose by 6 % in one year while the municipal rate did not move. Le Havre Seine Métropole has moreover started, from October 2023, a gradual smoothing of its household waste collection tax rates over four years, with zones matching different levels of service, aiming for full harmonisation by 2029. The household waste line on your notice is therefore, in Le Havre, the moving line.
There is an optical effect here that the division of powers keeps alive. The town holds a real and verifiable commitment on its rate, and makes that known; the inter-municipal authority does not carry the same political exposure and holds the line that is rising. For the Le Havre owner, the total paid is the only figure that counts, and that total is going up. In our view, the right question to put to elected representatives is not "are you going to raise the property tax?" but "where does the smoothing of the metropolitan household waste tax stand, and what will it give in 2029?".
One detail from the budget documents illustrates the margin of uncertainty well. To build its 2026 budget, the town had assumed a revaluation of the bases of 1,0 %, an estimate based on November inflation. The final coefficient came out at 0,8 %. The gap is slim for a taxpayer, it represents several hundred thousand euros on the scale of the municipal tax revenue.
The Town of Le Havre puts at around 5,4 M€ its contribution to the recovery of the public accounts in 2026. The main item is the reduction of 25 % in the compensation paid by the state for the allowance of 50 % on the rental values of industrial premises, for 4,3 M€. To it are added 933 000 € withheld under the scheme smoothing local revenue over the cycle and 194 730 € of lost compensation.
This point is rarely explained to owners, and yet it sheds light on all the rest. A municipality that freezes its rate does not only give up revenue: at the same time it absorbs cuts in grants and compensations decided elsewhere.
| Item | Effect on the 2026 budget |
|---|---|
| Reduction of 25 % in the compensation for the allowance on industrial premises | - 4,3 M€ |
| Scheme smoothing local authority revenue over the cycle | - 933 000 € (against 325 000 € in 2025) |
| Loss of the compensation for the entertainment tax | - 194 730 € |
| Physical growth of the bases (new builds, end of exemptions) | + 2,1 M€ |
| Property tax of the thermal power plant | + 5,5 M€ |
The line for the thermal power plant deserves a separate mention: it is a reminder that in Le Havre, property tax is not only a matter of housing. The industrial and port fabric brings the municipality property tax revenue that few towns of this size collect, and it also explains why the cut in the compensation on industrial premises costs 4,3 M€ here, a considerable amount.
In orders of magnitude, from around 470 € a year for a studio of 28 m² in Caucriauville to about 2 280 € for a house of 100 m² in Sanvic, household waste collection included. Measured against the price of the property, the gap is striking: from 0,8 % of its value in the rebuilt town centre to close to 1,9 % on the northern plateaux.
The four profiles below are reconstructed from real districts of Le Havre and from cadastral rental values in orders of magnitude. They do not replace your notice, which alone is authoritative. The last column measures the annual charge against the market value of the home, calculated with the prices per m² taken from the transactions actually recorded.
| Profile | Value of the property | Municipal share (54,36 %) | Household waste collection (12,76 %) | Annual total | Weight on the value |
|---|---|---|---|---|---|
| Studio 28 m², Caucriauville | ~ 24 700 € | ~ 380 € | ~ 90 € | ~ 470 € | 1,90 % a year |
| 3-room flat 60 m², Danton | ~ 133 000 € | ~ 1 085 € | ~ 255 € | ~ 1 340 € | 1,01 % a year |
| 4-room flat 80 m², rebuilt town centre | ~ 240 000 € | ~ 1 575 € | ~ 370 € | ~ 1 945 € | 0,81 % a year |
| House 100 m², Sanvic | ~ 251 000 € | ~ 1 850 € | ~ 435 € | ~ 2 280 € | 0,91 % a year |
These profiles rest on districts with sharply contrasting prices: 883 €/m² in Caucriauville, 1 313 €/m² in Mont-Gaillard, 2 219 €/m² in Danton, 2 999 €/m² in the rebuilt town centre and up to 3 457 €/m² in Saint-Vincent, for a municipal average of 2 369 €/m² for flats and 2 510 €/m² for houses in 2026 (DVF data, the French notarised sales database, processed by Immover, transactions 2024-2025). The detail is on our page on property prices in Le Havre.
The ratio of 1 to 4 between the price per m² in Caucriauville and the one in Saint-Vincent has no equivalent in the cadastral rental values, frozen in their 1970 logic and only revalued uniformly since. The result: property tax weighs twice as heavily, in proportion to the value of the property, in the districts where prices have collapsed than in those that have gained value. This is not a Le Havre peculiarity, but Le Havre offers the clearest illustration of it among all the towns we follow. The revision of the rental values of residential premises, announced for the taxes due in respect of 2026 and then postponed, is the only mechanism likely to correct that gap.
The two-year exemption for new builds applies as of right on the historical departmental share, unless the municipality decides otherwise. The exemption for owners over 75 years old and the relief for those over 65 years old depend on your reference taxable income: a real point of attention in Le Havre, where the median income stands at 22 480 € and the poverty rate at 24,2 %. Finally, a relief for vacancy of the property can be claimed under conditions, in a town that counts 10 383 vacant homes. Exact conditions on service-public.fr and from the property tax office.
Enter the net tax base shown on your property tax notice. The simulator separates what goes to the town (54,36 %) from what goes to the urban community for household waste collection (12,76 %), and shows the share that second line represents in the total. That is the one that has risen by 6 % in one year.
With a municipal rate of 54,36 %, Le Havre sits in the upper part of the ranking of the large French cities, alongside Angers (54,24 %) and Nîmes (53,20 %), well ahead of Nantes (46,34 %) or Rouen (48,71 %). Its household waste collection tax, at 12,76 %, is also above the average of the large cities.
That position is explained less by lavish management than by the structure of the municipality. Le Havre is a town where 59,8 % of households are tenants, including 31,6 % in social housing, and where only 38,8 % are owners. The tax base of owners is therefore narrow, for a town that carries the facilities of a conurbation of more than 250 000 inhabitants.
| City | Municipal rate on built property (2025) | Household waste collection tax (2025) |
|---|---|---|
| Le Havre | 54,36 % | 12,76 % |
| Angers | 54,24 % | 8,71 % |
| Caen | 51,03 % | 10,74 % |
| Rouen | 48,71 % | 8,06 % |
| Nantes | 46,34 % | 7,95 % |
| Brest | 39,44 % | 5,78 % |
One caveat all the same: a high rate applied to modest rental values does not necessarily produce a bigger bill than a town with a low rate and high values. The final amount is settled on the product of the two, and that is exactly why the table of profiles, further up, says more than the ranking of rates.
Real, and amplified by the market cycle. The Le Havre market stands at 2 369 €/m² on average for a flat in 2026 and 2 510 €/m² for a house, down 4,5 % over twelve months after a rise of 6 % over five years. With a frozen rate and revalued bases, the annual cost of ownership rises while the value of the property falls.
Three observations to place the real effect of taxation on your property.
1. The scissor effect is the real Le Havre issue of 2026. An owner whose property has lost 4,5 % of its value over one year and whose notice has gone up sees the relative weight of the tax rise from both sides at once. On a flat in the town centre, that stays bearable; on a property on the northern plateaux, where the ratio already exceeds 1,5 % of the value a year, it becomes a factor in the decision.
2. Property tax is a holding cost, not a discount on the price. It does not cut into the asking value: it reduces the net return of an investor and the purchasing power of a buyer who thinks in terms of the overall monthly payment. On a 3-room flat in Le Havre, it represents the equivalent of about two months of rent a year.
3. The address and the energy rating weigh far more than the rate. From Caucriauville to Saint-Vincent, the price per m² varies fourfold. No tax decision produces an effect of that order. In a market in retreat, where the buyer regains bargaining power, it is location, the condition of the building and the energy performance that make the difference between a property that sells and one that stays on the market.
To place your home precisely, see our page devoted to property prices in Le Havre, detailed from the transactions actually recorded, or start a valuation below.
The municipal rate of property tax on built property in Le Havre is 54,36 %. To it are added a residual departmental share of 0,133 %, special taxes of the Établissement public foncier de Normandie, the Normandy public land authority, of 0,113 % and the household waste collection tax of 12,76 %, voted by Le Havre Seine Métropole. The combined total reaches around 67,4 % of the tax base. The urban community does not levy an additional share of property tax on built property.
Not the municipal rate. The budget documents of the town record tax rates identical for the eighteenth consecutive year, with no movement since 2009. The move from 29,00 % to 54,36 % in 2021 is not a rise: it is the transfer to the municipality of the former departmental share of 25,36 %, to offset the removal of the residence tax on main residences.
For two reasons that are outside the control of the town council. First the national revaluation of the cadastral bases: +0,8 % in 2026, after +1,7 % in 2025 and +7,1 % in 2023. Then the household waste collection tax, voted by Le Havre Seine Métropole, which rose by 6 % between 2024 and 2025 to reach 12,76 %. The metropolitan authority has also started smoothing its household waste collection tax rates until 2029.
As an order of magnitude, count on around 470 euros a year for a studio of 28 m² in Caucriauville, in the region of 1 340 euros for a 3-room flat of 60 m² in Danton, around 1 945 euros for a 4-room flat of 80 m² in the rebuilt town centre and close to 2 280 euros for a house of 100 m² in Sanvic, household waste collection included. The real amount depends on the cadastral rental value shown on your notice, not on the market price.
Because the cadastral rental values, based on a 1970 logic and only revalued uniformly since, have not followed the gap in market prices. The price per m² varies fourfold between Caucriauville (883 €/m²) and Saint-Vincent (3 457 €/m²), while the tax bases are far more tightly grouped. The result: the tax represents around 0,8 % of the value of the property in the rebuilt town centre against close to 1,9 % on the northern plateaux.
The Town of Le Havre gives a sending date of 31 August and a payment date of 15 October. More generally, the Direction générale des finances publiques, the French public finances directorate, sends the notices between late August and early October, by post and in your personal account on impots.gouv.fr, with a payment deadline of 15 October for taxpayers paying monthly and 20 October for a direct payment. No action is required, the calculation is automatic.
Yes, as everywhere in France. Owners over 75 years old may be exempt subject to income conditions, and those over 65 years old may qualify for a relief, two schemes worth examining seriously in a town where the median income stands at 22 480 €. New builds are exempt for two years on the historical departmental share, unless the municipality decides otherwise. A special relief also exists in the event of vacancy of the property, a useful point in a town that counts 10 383 vacant homes.
It does not cut into it directly, but it reduces the net return of an investor and the purchasing power of a buyer who thinks in terms of the overall monthly payment. The Le Havre issue of 2026 is the scissor effect: the market is down 4,5 % over twelve months, at 2 369 €/m² for flats, while the tax bases are revalued. The relative weight of the tax therefore rises from both sides. Location and the energy rating remain the first determinants of value.
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