Property tax in Marseille in 2026: why your rate is among the highest in France

1. One of the highest rates in France

The property tax shown on your notice adds up several lines : the municipal share voted by the City of Marseille, the share of the Aix-Marseille-Provence metropolitan authority, the household waste collection tax (taxe d'enlèvement des ordures ménagères) and management fees. The municipal share, at 44,54 %, is by far the most visible and the highest.

That rate has not moved since 2022. It was renewed unchanged on the 2023, 2024, 2025 and 2026 notices. What keeps changing is the base : the cadastral values, revalued each year at national level.

2. The 14 % rise of 2022: why Marseille took the step

The first large increase in years, this rise was presented as unavoidable. The city had to repay 190 million euros of debt over the financial year, absorb the rise in day-to-day spending caused by inflation, and offset the loss of revenue that followed the removal of the residence tax. To that was added the requirement to match its funding share against the state's commitments under the Marseille en grand plan.

The rise applied from the autumn 2022 tax notices. Since then the municipal share has not moved : the city chose not to raise its rate again in the following years. But the level reached in 2022 remains the basis of everything you pay today.

3. What you really pay

Moving from 39,07 % to 44,54 % raised the municipal share by about 14 %. In other words, of the 44,54 % you pay today, nearly 5,47 points come directly from the 2022 decision.

Four typical profiles in Marseille

These orders of magnitude apply to the municipal share alone. They weigh all the more because the Marseille market itself remains more affordable than that of the other large coastal cities : the average price is around 3 404 €/m². The result is a high tax burden relative to the value of the property.

4. Quick simulator: what the rise costs you

5. The hidden inequality: rental values frozen at 1970

The cadastral rental value is meant to represent the theoretical annual rent a property could produce. The problem is that the reference scale dates back to the 1970s. Since then the districts have changed face : areas once working class have gained value, others have fallen behind, but the rental values have not followed.

6. What can still push your tax up

Three factors bear on your notice independently of the rate voted by the city :

The revaluation of the bases at national level

Cadastral rental values are revalued each year by the state in line with the harmonised index of consumer prices. For 2026, the coefficient is set at +0,8 % according to INSEE, the French national statistics institute. It was +1,7 % in 2025, +3,9 % in 2024 and +7,1 % in 2023. This rise in the base is added, year after year, to the high rate of 44,54 %.

The metropolitan share and the tightening of the bases

Your notice also carries the share voted by the Aix-Marseille-Provence metropolitan authority and the household waste collection tax, over which the city has no control. In addition, the tax administration regularly runs operations to tighten up the bases (taking into account floor areas or comfort features that were not declared) which can raise your bill regardless of any vote.

A path that depends on future budgets

Keeping the rate at 44,54 % is not guaranteed indefinitely. Any change will depend on the budget choices of the municipal majority and on the state of the city's finances, still marked by the weight of the debt and the scale of the investments under way.

7. What impact on the value of your property?

On the market analysis side, three effects are worth keeping in mind :

1. A real weight for investors. With a rate of 44,54 %, the property tax eats into net rental yield. For a landlord comparing Marseille with other cities, it is a point to watch, even if the lower purchase price than in Nice or Aix partly offsets this annual cost.

2. A secondary factor for a main home. For a buyer who is coming to live there, the property tax remains marginal against the purchase price and the cost of the loan. A 90 m² flat in Roucas-Blanc, at around 306 000 euros at the average Marseille price, carries a municipal share of about 1 950 euros a year : real, but far from decisive in the decision.

3. Appeal driven by prices, not by taxation. Marseille remains one of the large metropolitan cities with the most affordable price per m². It is that price gap, and the momentum of certain districts, that support demand, far more than a level of property tax that buyers take as a given of the city.