On 24 April 2026 the city council adopted the 4,4-point cut in the municipal rate, returning 33,2 million euros to Nice property owners. Amounts by profile, application schedule and real impact on the value of your property.
Illustration : Property tax in Nice in 2026: the 4,4-point cut has been voted.
Property tax in Nice is falling in 2026. Meeting on Friday 24 April, the city council voted a 4,4 point cut in the municipal rate of the property tax on built properties (taxe foncière), together with a 3,3 point cut on the residence tax on second homes and a reduction in the household waste collection tax. In total, 51,4 million euros will be returned to Nice taxpayers over the year. Here is what these decisions change in practice, profile by profile, and what lies behind the headline figures.
On 24 April 2026 the Nice city council voted a 4,4 point cut in the municipal rate of the property tax on built properties (-33,2 M€), a 3,3 point cut in the residence tax on second homes (-7,4 M€) and a reduction in the household waste collection tax (-10,8 M€). Total: 51,4 million euros of lost revenue, returned to Nice residents.
The resolution adopted at the city hall under Éric Ciotti's mandate covers three distinct tax lines. It was presented by Olivier Breuilly, deputy mayor for finance, who defended it as a measure for purchasing power and the area's appeal.
| Measure voted | Change | Lost revenue |
|---|---|---|
| Property tax on built properties | -4,4 points | -33,2 M€ |
| Residence tax on second homes | -3,3 points | -7,4 M€ |
| Household waste collection tax (TEOM) | Rate cut to 9,46 % | -10,8 M€ |
| Total returned to Nice residents | 3 cuts combined | -51,4 M€ |
Vote contested on the left. Julien Picot called the measure 'ultra-liberal and dangerous', arguing that removing more than 50 million euros of revenue could weaken local public services (schools, nurseries, culture, sport). The Tous pour Nice group, chaired by Philippe Pradal, also criticised how the cut is financed. Sources: Nice Premium, ICI Azur, Epoch Times.
The 2026 cut reverses the historic rise in the municipal rate voted in March 2023 and applied on the 2024 property tax notices: the rate had gone from 29,62 % to 35,30 %, that is +19,2 %, a national record among large French cities that year.
To grasp the scale of the change, we need to go back to the city council meeting of 27 March 2023. The Estrosi majority then voted three separate increases:
These rises appeared on the tax notices sent in autumn 2024. According to several rankings (UNPI, Plan Immobilier), Nice was the large French city that raised its property tax the most that year. The city then justified the rise by inflation, the state grant and fines linked to the SRU law.
Adding this rate rise to the national revaluation of cadastral values (+3,9 % in 2024, +1,7 % in 2025), some Nice owners saw their property tax rise by nearly 25 % in two years. It is precisely this trajectory that Éric Ciotti had pledged to reverse during the municipal campaign.
| Key step | Municipal rate (built property) | Change |
|---|---|---|
| Before March 2023 (15 years of stability) | 29,62 % | - |
| March 2023 vote, 2024 notice | 35,30 % | +19,2 % |
| 2025 notice (rate held) | 35,30 % | stable |
| 24 April 2026 vote, 2026 notice | ~30,90 % (to be confirmed in minutes) | -4,4 pts |
The exact post-vote rate will be officially confirmed in the minutes of the 24 April 2026 city council meeting. The 30,90 % figure shown above corresponds to 35,30 % minus 4,4 points, still to be confirmed.
For a standard flat in Nice with a 2025 municipal property tax share of 2 100 €, the 4,4 point cut on 35,30 % works out to about 262 € of savings on the 2026 municipal share. The city hall communicates an average annual saving of 250 to 300 € for a family in the city centre. The exact amount depends on the property's cadastral rental value.
The real saving depends on three combined factors: the cadastral rental value of your property (which depends on its size, address, standing and condition), the national revaluation coefficient applied each year, and the municipal share shown on your property tax notice.
| Profile | Municipal property tax share 2025 | Estimated saving 2026 |
|---|---|---|
| Studio 30 m² Riquier | ~ 750 € | ~ 93 € |
| Three-room 65 m² Vieux-Nice | ~ 2 100 € | ~ 262 € |
| Flat 90 m² Carré d'Or | ~ 3 600 € | ~ 449 € |
| House 150 m² Mont-Boron | ~ 6 200 € | ~ 773 € |
For Nice's 54 000 second homes (close to 15 % of the stock, average residence tax of 2 360 € in 2024), the 3,3 point cut on the residence tax on second homes adds to the property tax saving. Non-resident owners therefore benefit from a double reduction.
Enter the municipal share of your 2025 property tax (first column of your notice). The simulator calculates your estimated saving for 2026 based on a 4,4 point cut applied to the 35,30 % rate, that is -12,46 % on the municipal share.
The cut voted on 24 April 2026 applies to the 2026 property tax notice, sent by the French public finances directorate (DGFiP) between late August and early October 2026. No action is required: the calculation is automatic with the newly voted municipal rate.
The schedule is the same for the three measures voted (property tax on built properties, residence tax on second homes, household waste collection tax). Notices will arrive in letterboxes and in online tax accounts at impots.gouv.fr on the usual schedule: the payment deadline is generally set at 15 October (monthly payers) or 20 October (direct payment).
If the cut does not appear correctly on your 2026 notice, you can challenge it through your impots.gouv.fr account (the 'Réclamations' section) or by making an appointment at the Nice tax office. The claim period runs until 31 December of the following year.
A cut in the municipal rate does not mean a mechanical fall in the total amount of your property tax. The annual revaluation of cadastral rental values decided at national level keeps acting: for 2026 this coefficient is +0,8 %. Without further cuts in the municipal rate, the inflationary effect could eat into the saving achieved as soon as 2027-2028.
Three important qualifications when reading the vote:
Cadastral rental values are revalued each year by the state in line with the HICP (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. The trajectory therefore depends on future inflation.
Your property tax notice has several lines: the municipal share (the only one Nice can act on), the inter-municipal share, the household waste tax and management fees. The vote only covers the municipal share and the TEOM. According to the Institut Montaigne, over 6 years the bases could rise by about +8,6 %; to fully offset this effect, the city would need to cut its rate by a further -7,9 % over the term.
Challenged during the session, Éric Ciotti said he was not formally committing to further cuts in the future, while expressing the wish to continue on the same path. Whether the cut lasts will depend on future municipal budgets and the majority's budgetary choices.
In plain terms. Your net saving in 2026 will be real, in the 250 to 300 € range for an average household, more for properties with a high rental value. Over the long term, keeping it will depend on (1) national tax decisions on cadastral values and (2) the city's budgetary choices on future rates.
The direct impact on prices per m² will be limited. Lighter taxation marginally improves the appeal of Nice, above all for second-home buyers whose annual holding cost falls. A property's value remains determined first of all by its location, size, condition and energy rating (DPE).
On the market-analysis side, three effects can be expected over 12 to 24 months:
1. An appeal effect for out-of-region buyers. For a Paris-based or foreign investor comparing Mediterranean cities (Nice, Marseille, Montpellier, Cannes), the annual holding cost becomes marginally more favourable in Nice. It is one more argument for second-home buyers, who make up close to 15 % of Nice's housing stock.
2. Marginal support for prices. Lower local taxation is a positive signal for demand, but it never triggers a spectacular rise on its own. The order of magnitude for a 90 m² property in the Carré d'Or: about 450 € of annual saving against a 650 000 € sale price. The relative weight is small. The real drivers of value remain land scarcity, the sea view, proximity to the tram and energy quality.
3. Greater liquidity for upmarket properties. For high-end properties with a large property tax bill, the relief slightly improves the buyer's return calculation. This can smooth sales in the 800 K€ and above segment, particularly in Cimiez, Mont-Boron and the Carré d'Or.
On 24 April 2026 the Nice city council voted a 4,4-point cut in the municipal rate of the property tax on built properties (taxe foncière). This cut represents about -12,5 % on the municipal share, that is 33,2 million euros returned to Nice owners over the year. The residence tax on second homes (taxe d'habitation) also falls by 3,3 points and the household waste collection tax (TEOM) is brought down to 9,46 %.
The cut voted on 24 April 2026 applies to the 2026 property tax notice, sent by the French public finances directorate (DGFiP) between late August and early October 2026. No action is required, the calculation is automatic with the new municipal rate. The payment deadline stays set at 15 or 20 October depending on your payment method.
The saving depends on the cadastral rental value of your property. Orders of magnitude: about 93 € for a studio in Riquier, 262 € for a three-room flat in Vieux-Nice, 449 € for an upmarket flat in the Carré d'Or, 773 € for a house in Mont-Boron. The city hall communicates an average annual saving of 250 to 300 € for a family in the city centre.
Yes, twice over. The property tax on built properties (which also applies to second homes) falls by 4,4 points, and the residence tax specific to second homes falls by 3,3 points. Nice has around 54 000 second homes, close to 15 % of the housing stock, with an average residence tax of 2 360 euros in 2024. Non-resident owners therefore benefit from a double reduction.
The municipal rate of the property tax on built properties goes from about 35,30 % in 2025 to about 30,90 % in 2026 (35,30 % minus 4,4 points). The exact post-vote rate will be officially confirmed in the minutes of the 24 April 2026 city council meeting published on the city of Nice website.
The direct effect on prices will be limited. Lighter taxation marginally improves the appeal of Nice, particularly for second-home buyers whose annual holding cost falls. The value of a property remains determined above all by its location, size, condition and energy rating (DPE). On upmarket properties at 800 K€ and above, the effect on liquidity can be more tangible.
The Ciotti administration finances the cut through savings on operating expenses (60 million euros targeted): ending public funding of the Ironman and the Ultra Trail, scrapping the municipal magazine, selling 25 vehicles, removing the mayor's representation expenses and personal security, cutting elected officials' allowances, reducing the private-office payroll, and reviewing the Storm Alex contracts. The opposition disputes whether these savings are sustainable.
No. Challenged during the session by Julien Picot, Éric Ciotti said he was not formally committing to further cuts, while hoping to continue on the same path. In addition, the annual revaluation of cadastral values decided at national level (+0,8 % in 2026) keeps mechanically increasing the tax base. Without further cuts in the municipal rate, the saving achieved could be partly eroded by 2028-2030.
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