The municipal rate in Levallois-Perret has been frozen at 22,93 % since 2021 and the inter-municipal line is zero. Yet your notice keeps climbing, by about 18 % since 2020, while the price of a Levallois apartment has fallen 8 % over five years. The scissor effect, the heaviest debt in the Hauts-de-Seine (92), and what it means for your property.
Illustration : Property tax in Levallois-Perret in 2026: the tax rises, the market falls.
In Levallois-Perret, the municipal property tax rate has not moved by a hundredth of a point since 2021: 22,93 %, year after year, according to the local direct taxation data of the DGFiP, the French public finances directorate. Yet your notice has kept rising, because the base to which that rate applies is revalued each year by the state, by around 18 % cumulatively since 2020. Over the same period, the average price of a Levallois apartment has fallen by around 8 % over five years, to 9 126 €/m². The tax rises, the value falls: that is the scissor effect, and it has a precise budgetary explanation.
The municipal rate of property tax on built properties in Levallois-Perret is 22,93 %, identical from 2021 to 2025. The overall rate stands at 23,64 % in 2025, the difference corresponding to the regional special facilities tax. The inter-municipal share is nil. Source: DGFiP, local direct taxation for individuals, 2025 financial year.
Your property tax notice adds up several lines, but in Levallois-Perret the bulk of it comes down to one: the municipal share, at 22,93 %. That is the one voted by the city council, and it has not varied since at least 2021.
The second line you would expect, the inter-municipal one, is zero. Levallois-Perret belongs to the Métropole du Grand Paris and to a local public authority, but neither of those tiers levies property tax on built properties. It is a feature of the inner Paris suburbs, not found in the metropolitan areas of the regions.
To this are added a special facilities tax (0,22 of a point) and the household waste collection tax at 3,25 %, likewise unchanged since 2021. That level is moderate by the standards of the department: Asnières-sur-Seine is at 5,77 %, Colombes at 6,44 % and Clichy at 6,07 %.
The 2026 rate voted in the spring has not yet been published by the DGFiP as we write: recorded rates come out with a delay. The figures cited here are those of the 2025 financial year, the latest official set available. The rate shown on your autumn 2026 notice is what counts.
Property tax is the product of a locally voted rate and a base, the cadastral rental value, set by the state and then revalued each year. In Levallois-Perret the rate does not move: it is therefore the revaluation of the bases alone that explains the rise in your notice from one year to the next.
The mechanism comes in three steps. You start from the cadastral rental value of your home, meant to represent a theoretical annual rent. A flat-rate allowance of 50 % is applied to it to obtain the taxable base. That base is multiplied by the sum of the rates voted.
Two levers therefore move the bill: the rate, decided locally, and the base, revalued nationally. In Levallois the first has been frozen for five years. Everything that rises on your notice comes from the second.
In Levallois-Perret, the municipal share of property tax most often falls between 600 € for a studio and 2 200 € for a large family apartment, depending on the cadastral rental value of the property. The household waste collection tax, at 3,25 %, adds about 14 % of that amount.
The exact amount depends on the rental value of your home, and therefore on its floor area, its address, the period it was built and its condition. Here are indicative orders of magnitude on the municipal share alone, for profiles representative of the Levallois districts and their 2026 prices per square metre.
| Property profile | District and price per m² in 2026 | Property tax, municipal share (order of magnitude) |
|---|---|---|
| Studio 26 m² | Eiffel, 8 000 €/m² | ~ 620 € |
| 2-room flat 45 m² | Trézel, 8 702 €/m² | ~ 950 € |
| 3-room flat 65 m² | Front de Seine, 9 263 €/m² | ~ 1 450 € |
| 4-room flat 90 m² | Barbusse, 9 755 €/m² | ~ 2 200 € |
These estimates apply to the municipal share, excluding the household waste collection tax and excluding the second-home surcharge. They remain orders of magnitude: for the same floor area, two Levallois apartments can show very different bills depending on their original cadastral classification, often inherited from the 1970s.
Enter the amount of the municipal share of your 2026 property tax (the first line of your notice). The simulator reconstructs what you were paying on 2020 bases, at an identical municipal rate, and puts a figure on the cumulative extra amount paid since then, purely as a result of the national revaluation of the cadastral bases.
Because the two quantities are unconnected. Property tax follows the cadastral rental value, revalued in line with inflation (+18 % between 2020 and 2026), while the value of your property follows the market, which has fallen by around 8 % in five years in Levallois-Perret (DVF, processed by Immover, 2026). A tax indexed to consumer prices does not come back down when property prices fall.
This is the Levallois particularity, and it is arithmetic before it is political. The annual revaluation of the bases follows the harmonised index of consumer prices: +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025, +0,8 % for 2026. It applies everywhere, independently of any municipal decision.
The market, for its part, has followed the opposite path. At 9 126 €/m² on average for an apartment in 2026, on around 808 transactions a year, Levallois-Perret shows a fall of around 8 % over five years, after the high point of the Paris region market. A recovery has begun over twelve months (+2,7 %), but it has not closed the gap.
| Indicator | Change | Source |
|---|---|---|
| Municipal property tax rate | 0 % (22,93 % from 2021 to 2025) | DGFiP |
| Cadastral bases (revaluation) | around +18 % from 2020 to 2026 | INSEE, harmonised consumer price index |
| Average price of an apartment | around -8 % over five years | DVF, processed by Immover |
| Net effect for the owner | tax rising, asset value falling | Immover |
That gap is not a detail for a seller. A buyer comparing two Paris region properties increasingly thinks in terms of the annual cost of ownership, property tax and service charges included. On a Levallois 3-room flat, the municipal share of property tax is the equivalent of two to three weeks of market rent. It is not what tips a sale over, but it is what gets negotiated at the end of the discussion. The real lever remains the asking price, calibrated on the transactions actually recorded in your street, and not on the memory of the 2021 market.
Because Levallois-Perret carries the highest outstanding debt in the Hauts-de-Seine: 278,9 million euros in 2024, or 4 069 € per inhabitant, against 1 394 € on average in the department and 16 € in Puteaux. Debt reduction is under way but slow, and it absorbs the savings generated each year. Source: OFGL, data from the Direction générale des collectivités locales, 2024 financial year.
This is the piece of context missing from most rate comparisons. A frozen rate is not necessarily the sign of a comfortable municipality: it can also reflect the political impossibility of raising it in a town where taxpayers are already heavily called upon.
The figures published by the Observatoire des finances et de la gestion publique locales leave no room for doubt. In 2024, Levallois-Perret is first of the 36 municipalities of the Hauts-de-Seine for debt per inhabitant, with a gap of 51 % over the second, Antony (2 695 € per inhabitant).
| Municipality | Outstanding debt per inhabitant in 2024 | Total outstanding |
|---|---|---|
| Levallois-Perret | 4 069 € | 278,9 M€ |
| Antony | 2 695 € | 172,5 M€ |
| Rueil-Malmaison | 2 183 € | 173,7 M€ |
| Neuilly-sur-Seine | 1 252 € | 75,4 M€ |
| Puteaux | 16 € | 0,7 M€ |
| Average of the 36 municipalities of the Hauts-de-Seine (92) | 1 394 € | 2,3 Md€ |
The trajectory is nonetheless going in the right direction. Outstanding debt per inhabitant has fallen from 5 387 € in 2018 to 4 069 € in 2024, a drop of around a quarter in six years. But as long as that level stays close to three times the departmental average, the room to lower the property tax rate is narrow: every point of rate given up is savings lost for repayment.
The political timetable does not change that equation. Agnès Pottier-Dumas, the outgoing mayor, was re-elected in the first round of the municipal elections of March 2026 with 51,68 % of the votes cast, on a turnout of 56,62 %. Stable rates, as recorded since 2021, are therefore the most likely assumption for the term now beginning, barring a contrary decision by the city council.
Owners of second homes bear an extra charge: the municipality applies a 50 % surcharge on the municipal share of the residence tax on second homes, in place since at least 2021 (DGFiP, 2025 financial year). It comes on top of property tax, which is owed by every owner.
Property tax in Levallois remains around the departmental average and is not a deterrent on its own. What weighs more on value is the correction of the Paris region market since 2021, partly corrected over twelve months (+2,7 %). Location, floor, the view over the Seine and energy performance remain the leading price factors.
Three effects are worth separating out.
1. A tax that does not push the town down the ranking. At an overall rate of 23,64 %, Levallois-Perret sits in the middle of the 36 municipalities of the Hauts-de-Seine: well above Neuilly-sur-Seine (15,06 %) and Courbevoie (17,29 %), well below Clichy (33,39 %) or Malakoff (36,20 %). A buyer comparing the northern loop of the Seine will not find there a reason to rule the town out.
2. A market that remains highly valued. At 9 126 €/m² on average, with a narrow gap between districts, from 8 000 €/m² at Eiffel to 9 755 €/m² at Barbusse, Levallois-Perret keeps one of the highest price levels in the inner Paris suburbs. Larger homes hold up best there: 4-room flats and above come out at 9 362 €/m², against 8 864 €/m² for 2-room flats.
3. A cost of ownership to build into the price. For a seller, good practice is simple: know the exact amount of your property tax and state it, rather than letting it be discovered at the end of the negotiation. To place the value of your property from the actual transactions in your district, see our page on property prices per m² in Levallois-Perret, or value it free of charge below.
The municipal rate of the property tax on built properties is 22,93 %, unchanged from 2021 to 2025 according to the local direct taxation data of the DGFiP, the French public finances directorate. The overall rate stands at 23,64 % in 2025, the difference corresponding to the regional special facilities tax. The rate voted for 2026 will be published by the DGFiP with a delay: the amount shown on your autumn 2026 notice is what counts.
Because neither the Métropole du Grand Paris nor the local public authority Levallois-Perret belongs to levies property tax on built properties. It is a feature of the inner Paris suburbs: the bulk of your notice comes down to the municipal share, the regional special facilities tax and the household waste collection tax.
Because property tax is the product of a rate and a base. The rate is voted locally and has not changed since 2021 in Levallois-Perret. The base, for its part, is the cadastral rental value, revalued each year by the state in line with inflation: +0,2 % in 2021, +3,4 % in 2022, +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, or around +18 % cumulatively since 2020.
As an order of magnitude on the municipal share alone, allow about 620 euros for a studio, 950 euros for a two-room flat, 1 450 euros for a three-room flat and 2 200 euros for a four-room flat. The actual amount depends on the cadastral rental value of the home, often inherited from a classification made in the 1970s: for the same floor area, two neighbouring apartments can show noticeably different bills.
It sits in the middle of the department. With an overall rate of 23,64 % in 2025, Levallois-Perret is well above Neuilly-sur-Seine (15,06 %) and Courbevoie (17,29 %), but well below Clichy (33,39 %) or Malakoff (36,20 %). The household waste collection tax, at 3,25 %, is by contrast among the most moderate in the northern loop of the Seine. Source: DGFiP, 2025 financial year.
Yes, in outstanding debt per inhabitant. The main budget of the municipality carried 278,9 million euros of debt in 2024, or 4 069 euros per inhabitant, the highest of the 36 municipalities in the department, ahead of Antony (2 695 euros) and far above the departmental average (1 394 euros). Debt reduction is under way: outstanding debt per inhabitant stood at 5 387 euros in 2018. Source: OFGL, DGCL data, 2024 financial year.
Yes. The municipality applies a 50 % surcharge on the municipal share of the residence tax on second homes, in place since at least 2021. It comes on top of property tax, which is owed by every owner, whether they occupy the property or not. Source: DGFiP, local direct taxation data, 2025 financial year.
Only marginally. The level of property tax in Levallois does not push the town down the ranking within the Hauts-de-Seine. What has weighed on prices is the correction of the Paris region market: around -8 % over five years for apartments, at 9 126 euros per square metre in 2026, with a recovery of 2,7 % over twelve months. Location, floor, view and energy performance remain the leading factors of value.
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