The municipal property tax rate in Lyon went from 29,26 % to 31,89 % in 2023, and still applies in 2026. What that rise costs you by profile, the extra-cost simulator, and what the municipal elections of March 2026 could change.
Illustration : Property tax in Lyon in 2026: what the 9 % rise of 2023 costs you.
The property tax rise voted in Lyon in 2023 is still there. On 19 January 2023, the municipal council chaired by Grégory Doucet raised the municipal rate from 29,26 % to 31,89 %, that is +9 %. Three years later, that rate still appears on your 2026 notice, and the municipal election campaign reopens the debate : should it be reversed ? Here is what that rise actually costs you, profile by profile, and what the March 2026 vote could change.
On 19 January 2023, the Lyon municipal council voted a 9 % rise in the municipal rate of the property tax on built properties, from 29,26 % to 31,89 %. Applied from the 2023 notices onwards, that rise brings in about 27 million euros a year to the town. The rate has remained unchanged since and still appears on the 2026 notice.
It was the first increase in the Lyon municipal rate for years. The green majority elected in 2020, led by mayor Grégory Doucet, raised the rate of the property tax on built property from 29,26 % to 31,89 %. The vote concerned the only tax lever still in a municipality's hands after the removal of the residence tax on main homes.
The measure was applied from the autumn 2023 tax notices. Since then, the municipal rate has been renewed unchanged every year : it stands at 31,89 % on the 2026 notice.
| Key stage | Municipal built-property tax rate | Change |
|---|---|---|
| Before 2023 (2022 rate) | 29,26 % | - |
| Vote of 19 January 2023, 2023 notice | 31,89 % | +9 % |
| 2024 notice (rate renewed) | 31,89 % | stable |
| 2025 notice (rate renewed) | 31,89 % | stable |
| 2026 notice (rate renewed) | 31,89 % | stable |
This rate of 31,89 % is the municipal share of the town of Lyon. To it your notice adds the share voted by the Lyon metropolitan authority (a separate body) and the household waste collection tax. Lyon only decides on its own share : it is the sole line affected by the 2023 rise.
The municipal administration justified the rise by the surge in energy costs and by inflation, which were opening up a projected additional bill of at least 30 million euros. The removal of the residence tax also reduced the tax room for manoeuvre of municipalities, making the property tax the main remaining lever.
In 2022, the town of Lyon put forward a cyclical argument : soaring energy prices and inflation were adding tens of millions of euros to its running costs. Unable to act on the residence tax, removed for main homes, the property tax became the only local tax the municipality could raise to preserve its revenue.
The green majority also owned a political choice : financing its investment priorities (the ecological transition, schools, public spaces) without relying on borrowing alone. The municipal opposition denounced a rise falling indiscriminately on all owners, including modest households who had bought their main home.
Two effects on your notice must be told apart : the rate rise voted locally in 2023 (+9 % on the municipal share), and the annual revaluation of the tax bases decided at national level, which applies everywhere in France regardless of the municipality's choice. The two add up. They are two different mechanisms, which we detail further down.
For a municipal property tax share of 1 150 € in 2026, the 2023 rise represents about 95 € more every year compared with the pre-2023 rate. The exact extra cost depends on the cadastral rental value of your property, so on its floor area, its address, its standing and its condition.
Moving from 29,26 % to 31,89 % increases the municipal share of your property tax by about 9 %. In other words, of the 31,89 % you pay today, close to 2,63 points are directly linked to the 2023 decision.
| Profile | Municipal property tax share 2026 | Annual extra cost from the 2023 rise |
|---|---|---|
| Studio 28 m² Croix-Rousse (4th) | ~ 520 € | ~ 43 € |
| 3-room flat 65 m² La Guillotière (7th) | ~ 1 150 € | ~ 95 € |
| Flat 90 m² Presqu'île (2nd) | ~ 1 800 € | ~ 148 € |
| House 140 m² Saint-Just (5th) | ~ 2 900 € | ~ 239 € |
These orders of magnitude apply to the municipal share alone. They should be read against a Lyon market that remains expensive : the average price is around 4 532 €/m² across the city, which weighs on cadastral rental values and therefore on the property tax base.
Enter the amount of the municipal share of your 2026 property tax (the first column of your notice). The simulator estimates what you would pay at the pre-2023 rate (29,26 %) and quantifies the annual extra cost linked to the 9 % rise voted in January 2023.
Several candidates in the municipal elections of March 2026 propose reversing the 2023 rise. According to the Institut Montaigne, returning to the 29,26 % rate would cost the town about 28,6 million euros a year. A tax freeze would not, however, stop the annual revaluation of the tax bases, decided at national level, from continuing to push the amount up.
The property tax has made its way into the Lyon municipal campaign. Reversing the 2023 rise is among the opposition proposals, put forward in particular by the Rassemblement national candidate Alexandre Dupalais, coupled with a commitment not to raise taxes during the term.
The Institut Montaigne has costed the measure : the reversal alone would represent about 28,6 million euros less revenue a year for the town, and up to 58,5 million if rate cuts meant to offset the revaluation of the tax bases are added. For a household, the think tank puts the gain at a little over 300 € a year, below the 350 € sometimes claimed during the campaign.
Beware of the shortcut between a "tax freeze" and a stable bill. Even if a future administration reversed the rate rise, the cadastral tax bases would keep being revalued each year by the state. Without a further rate cut, the amount of your property tax would mechanically start rising again in the following years. The reversal acts on the rate, not on the base.
Even at an unchanged or reduced municipal rate, the amount of your property tax can rise. The annual revaluation of cadastral rental values, decided at national level, applies everywhere : for 2026, that coefficient is +0,8 %. The share voted by the Lyon metropolitan authority and the other lines of the notice are also beyond the municipality's control.
Three elements weigh on your notice regardless of the municipal rate :
Cadastral rental values are revalued each year by the state according to the harmonised index of consumer prices. For 2026, the coefficient is set at +0,8 % according to INSEE data. But it was +1,7 % in 2025, +3,9 % in 2024 and +7,1 % in 2023. This rise in the base adds up, year after year, to the effect of the 2023 rate rise.
Your property tax notice has several lines : the municipal share (the only one the town of Lyon acts on), the share voted by the Lyon metropolitan authority, the household waste collection tax and management fees. A decision by the town on its rate changes nothing on the other lines.
Whether the municipal rate is maintained or cut will depend on the budget choices of the majority elected in 2026. A reversal of the rise, if voted, would have to be financed by savings on running costs or by other revenue, which makes it a budget trade-off rather than a simple technical decision.
In plain terms. The 2023 rise has a real and lasting cost : from a few tens to a few hundred euros a year depending on your property. Whether that extra cost is reversed after 2026 will depend both on national decisions about the cadastral tax bases and on the choices of the next municipal majority on the rate.
The direct impact of the property tax on prices per m² remains limited. Heavier local taxation can weigh at the margin on buyers' decisions, above all investors, but the value of a property in Lyon depends first on its location, its floor area, its condition and its energy rating.
On the market analysis side, three effects are worth keeping in mind :
1. A small relative weight in the purchase decision. For a 90 m² flat on the Presqu'île, at around 408 000 € at the Lyon average price, an extra property tax cost of the order of 150 € a year weighs little against the purchase price and the cost of the loan. Local taxation is almost never the trigger for a sale or a purchase.
2. A signal for investors. For a landlord comparing Lyon with other metropolitan areas (Bordeaux, Nantes, Toulouse), the level of property tax enters the net yield calculation. A higher property tax slightly reduces the yield, without upending the ranking of cities : rental pressure and the entry price remain decisive.
3. An appeal effect to watch. If the 2023 rise were reversed after the municipal elections, the relief would marginally improve the holding cost, in particular for properties with a high rental value. The effect on prices would nonetheless remain secondary to the real drivers of the Lyon market : the scarcity of supply, the quality of public transport links and energy performance.
On 19 January 2023, the Lyon municipal council voted a 9 % rise in the municipal rate of the property tax on built properties, which went from 29,26 % to 31,89 %. That rise, applied from the 2023 notices onwards, has been renewed unchanged since and still appears on the 2026 notice.
The municipal rate of the property tax on built properties is 31,89 % in 2026, unchanged since the 2023 rise. To this municipal share your notice adds the share voted by the Lyon metropolitan authority and the household waste collection tax (taxe d'enlèvement des ordures ménagères), along with the annual revaluation of the cadastral tax bases (+0,8 % at national level in 2026).
The rise was voted by the green majority led by mayor Grégory Doucet, in January 2023. The municipal administration justified it by the surge in energy costs and by inflation, which were opening up a projected additional bill of at least 30 million euros, as well as by the loss of tax room for manoeuvre following the removal of the residence tax. The rise brings in about 27 million euros a year to the town.
The extra cost depends on the cadastral rental value of your property. Orders of magnitude on the municipal share: about 43 € for a studio in Croix-Rousse, 95 € for a 3-room flat in La Guillotière, 148 € for a flat on the Presqu'île, 239 € for a house in Saint-Just. You can estimate your own extra cost with the simulator in this article, starting from the municipal share shown on your notice.
Reversing the 2023 rise is among the proposals of the campaign for the municipal elections of March 2026. According to the Institut Montaigne, returning to the 29,26 % rate would cost the town about 28,6 million euros a year, and up to 58,5 million if rate cuts offsetting the revaluation of the tax bases are added. Nothing is guaranteed: it will be a budget trade-off for the next majority.
The 2026 property tax notice is sent by the French public finances directorate between the end of August and the beginning of October 2026, and made available at impots.gouv.fr. The payment deadline is generally set at 15 October for taxpayers paying monthly and 20 October for direct payment.
The direct impact is limited. For a 90 m² flat on the Presqu'île, at around 408 000 € at the Lyon average price, an extra property tax cost of the order of 150 € a year weighs little in the purchase decision. The value of a property remains determined above all by its location, its floor area, its condition and its energy rating. Local taxation only enters buyers' decisions at the margin, above all for investors.
If you believe your property tax is wrong, you can file a claim through your personal area at impots.gouv.fr, in the Réclamations section, or with the tax office your property depends on. The claim period runs until 31 December of the year following the one in which the notice was issued for collection.
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