Le journal immover Nimes

Property tax in Nîmes in 2026: the 4th highest rate in France, a single decision-maker

The municipal rate in Nîmes has not moved since 2021, at 53,20 %, the fourth highest among the large French cities. As Nîmes Métropole levies nothing on built property, 98,5 % of your notice is voted by the town council. And that council changed majority on 22 March 2026. Breakdown of the notice, profiles by district and simulator.

Vue de Nîmes, des Arènes et des toits du centre ancien, illustration d'un article sur la taxe foncière

Illustration : Property tax in Nîmes in 2026: the 4th highest rate in France, a single decision-maker.

In Nîmes, property tax has not moved by a tenth of a point since 2021. It is nonetheless the heaviest tax item in the town: 53,20 % of municipal rate, the fourth highest among the large French cities, and 118,9 million euros collected in 2024, close to half of the operating revenue of the municipality. What makes 2026 unusual is therefore not a vote. It is that almost the whole of this line is decided in a single place, the town council, and that this council changed majority on 22 March 2026 for the first time in a quarter of a century. Here is how your notice breaks down, who holds the lever, and what one point of rate is really worth in Nîmes.

Key points
  • The municipal rate of property tax on built property in Nîmes is 53,20 %, unchanged from 2021 to 2025 (source: DGFiP, recorded rates).
  • Nîmes Métropole levies nothing on built property: 98,5 % of the overall rate of 54,00 % falls to the town council alone.
  • Only 1 071 municipalities out of 34 874 show a higher municipal rate in 2025, that is the 3 % most heavily taxed in France (Immover processing, DGFiP data).
  • The household waste collection tax fell by 10 % in 2025, from 11,71 % to 10,54 %, by decision of Nîmes Métropole.
  • One point of municipal rate is worth 2,23 million euros to the town, on a tax base of 223,1 million euros (2024 accounts).

1. What is the property tax rate in Nîmes in 2026?

Quick answer

The municipal rate of property tax on built property in Nîmes is 53,20 %, identical since 2021. Nîmes Métropole levies no share on built property; 0,80 point of additional taxes is added, for an overall rate of 54,00 %. The household waste collection tax stands at 10,54 % since 2025. Source: DGFiP, recorded local direct taxation rates 2025.

Reading a notice from Nîmes is unusually simple, and that is already information in itself. Only three lines, one of which dwarfs the other two.

ComponentRate 2026Who votes it
Municipal share53,20 %Town council of Nîmes
Inter-municipal share0,00 %Nîmes Métropole (levies nothing)
Additional taxes0,80 %Special equipment tax and GEMAPI
Total built property54,00 %-
Household waste collection tax10,54 %Nîmes Métropole
Total levied on the base64,54 %-

One line has worked in your favour, and it went fairly unnoticed: the household waste collection tax fell by 10 % in 2025, from 11,71 % to 10,54 %. The reduction had been proposed by Franck Proust, then president of Nîmes Métropole, in the budget orientation report, and voted at the community council of 16 December 2024. On a tax base of 1 800 €, it represents around 21 € less a year.

It is, over five financial years, the only movement in rates recorded in Nîmes. And it does not come from the town hall.

2. Why is Nîmes among the most heavily taxed towns in France?

Quick answer

With a municipal share of 53,20 %, Nîmes ranks 4th among the forty largest French cities, behind Grenoble (65,79 %), Le Havre (54,36 %) and Angers (54,24 %). Only 1 071 municipalities out of 34 874 show a higher rate in 2025, while the national median stands at 35,34 %. Source: Immover processing of DGFiP 2025 data.

The level in Nîmes is not the product of a recent increase. It is inherited, and that is what makes it hard to undo.

Two factors explain it. The first is national: since 2021, the departmental share of property tax on built property has been transferred to the municipalities in compensation for the removal of the residence tax on main residences. All municipal rates jumped mechanically that year, and any comparison with a notice from before 2021 is distorted unless that transfer is neutralised.

The second is local and older: the rate in Nîmes was already high before that transfer, in a department where municipal taxation is structurally heavy. The median of the 350 municipalities of the Gard comes out at 40,67 %, more than five points above the national median.

The rate in Nîmes is not the result of an increase. It is an inherited level, which no one has changed since 2021.

Over the recent period, what has pushed your notice up is therefore not the rate, but the flat-rate revaluation of the bases, indexed on inflation since 2018 (article 1518 bis of the French general tax code).

YearMunicipal rate NîmesNational revaluation of the bases
202153,20 %transfer of the departmental share
202253,20 %+3,4 %
202353,20 %+7,1 %
202453,20 %+3,9 %
202553,20 %+1,7 %
202653,20 % (stability in the voted budget)+0,8 %

Taken together, those five revaluations represent around +18 % of base between 2021 and 2026, at a strictly constant rate. That, and nowhere else, is where the rise in your notice in Nîmes over the period is to be found. The 2026 coefficient, at +0,8 %, is the lowest since 2021.

3. Who really decides the amount of your notice?

Quick answer

The town council of Nîmes, for 98,5 % of the rate on built property and 82 % of the total sum levied on your base, household waste collection included. Nîmes Métropole decides only the household waste collection tax. The rest, that is the annual revaluation of the bases, is voted in Parliament, in the finance act. No departmental level has been involved since 2021.

This is the point owners in Nîmes have most to gain from understanding, because it is almost unique among the large cities.

In most metropolitan areas, the property tax notice is a layer cake: a municipal share, an inter-municipal share, sometimes several additional taxes. In Toulouse, the municipal share accounts for only 71 % of the overall rate on built property. In Le Mans, 73 %. In Nice, 83 %. In Nîmes, it accounts for 98,5 %, because Nîmes Métropole chose not to raise any tax on built property.

In other words: there is no one else to blame for the bill. And symmetrically, there is only one assembly to convince in order to move it.

Our reading

That concentration also explains why the rate does not move. Property tax brought in 118,9 million euros to Nîmes in 2024, out of 264,2 million euros of operating income, that is 45 % of the current revenue of the town (individual accounts of the municipalities, DGFiP). A municipality whose operating budget depends for close to half on a single tax line does not reduce it lightly: one point of rate less means 2,23 million euros to find elsewhere. In our view, it is that ratio, more than the political colour of the majority, that governs the path of the coming years.

Reading note

The household waste collection tax is voted by Nîmes Métropole, which is responsible for waste collection and treatment. It appears on the same notice as the property tax and is calculated on the same base, but it is not decided by the town. The 0,80 point of additional taxes finances, for its part, the special equipment tax and the management of aquatic environments and flood prevention, an item that is far from anecdotal in a town marked by the Cévennes rain episodes.

4. What does the change of majority of 22 March 2026 change?

Quick answer

It places the only lever that counts in new hands. Vincent Bouget, at the head of a list uniting the left, won the second round of 22 March 2026 with 40,97 % of the vote, ahead of the Rassemblement national and a divided right at 21,51 %. He also chairs Nîmes Métropole. The first budget of the new majority is the date to watch for an owner in Nîmes.

The political context in Nîmes shifted in a single evening. The town had been run since 2001 by Jean-Paul Fournier, who was still presenting his twenty-fourth budget to the town council of 14 December 2024. It was, on that count, the largest town in France still held by the right.

The first round of 15 March 2026 had placed the Rassemblement national list led by Julien Sanchez in front with 30,39 % of the vote, ahead of that of Vincent Bouget at 30,05 %. In the second round, with turnout back up to 58,49 %, Vincent Bouget won with 40,97 %, that is 21 997 votes, the Rassemblement national finishing 3,45 points behind, and the merged list of the right led by Franck Proust and Julien Plantier at 21,51 %.

Two elements deserve an owner's attention.

The new mayor also chairs the metropolitan authority. The two levers that appear on your notice, the municipal share and the household waste collection tax, now fall to the same political authority. That was already the case under the previous mandate; the configuration carries over, with a different team.

The 2026 budget is not his. It was built and voted by the outgoing majority: 402,5 million euros in total, against 392,8 million in 2025, including 276,7 million of operating spending, up 3,4 %, and 125,8 million of investment, with outstanding debt brought down to 174,5 million euros at 1 January 2026, down 7,9 % since 2020, and a debt reduction ratio of under five years.

To be confirmed

The rate on built property applicable in 2026 is not yet published in the open data of the DGFiP, whose latest available financial year is 2025. The 2026 budget was built on stable rates. A new majority installed in March has, on the other hand, the following budget in which to adjust its path: it is that vote, and the budget orientation report that precedes it, that should be watched. As long as no resolution has been adopted, no rate for 2027 can be asserted.

5. Simulator: the share of your notice voted at the town hall

Quick answer

Enter the tax base shown on your property tax notice, that is half of the cadastral rental value of your home. The simulator splits your levy between what is decided at the town council of Nîmes and what is decided elsewhere, then puts a figure on what a movement of one point of the municipal rate would represent for you.

Nîmes: who decides what on your notice
Tax base shown on your property tax notice (half of the cadastral rental value).
Indicative estimate based on the rates recorded in Nîmes for the 2025 financial year (municipal share 53,20 %, additional taxes 0,80 %, household waste collection tax 10,54 %), DGFiP data. The 2026 budget of the town was built on stable municipal rates. The calculation does not take into account the revaluation of the bases, nor the exemptions and allowances specific to your situation. For the official amount, refer to your notice.

6. How much do you pay according to your profile?

Quick answer

In orders of magnitude, household waste collection included: around 430 € for a studio in Chemin Bas d'Avignon, 720 € for a 2-room flat in Gambetta, 1 140 € for a 3-room flat in the Écusson and 2 130 € for a house in Les Garrigues. The exact amount depends on the cadastral rental value specific to your home, which appears on your notice.

The amounts below are orders of magnitude built from typical profiles anchored on real districts of Nîmes and on the prices per m² drawn from our processing of DVF transactions, the French notarised sales database. They give an idea of the weight of the tax according to the property, not a personalised calculation.

ProfileDistrictPrice per m² (2026)Annual property tax (order of magnitude)
Studio 30 m²Chemin Bas d'Avignon1 713 €/m²~ 430 €
2-room flat 45 m²Gambetta2 197 €/m²~ 720 €
3-room flat 65 m²Écusson2 642 €/m²~ 1 140 €
House 110 m²Les Garrigues3 025 €/m²~ 2 130 €

Nîmes has 87 984 dwellings at the latest census, of which 70,3 % are flats, and only 39,8 % owner-occupiers among the main residences (INSEE, the French statistics institute, 2023 census). That is a particularity of Nîmes: the town whose property taxation is one of the heaviest in France is also a town where most inhabitants are tenants, and where the tax is therefore borne by a relatively small number of households.

Second home: the surcharge of 40 %

In 2024 Nîmes introduced a surcharge of 40 % on the municipal share of the residence tax on second homes, on a municipal rate of 29,33 %. The town has 4 903 second homes, that is 5,6 % of its stock. If you own a home in Nîmes without living there as your main residence, that surcharge comes on top of the property tax and weighs on your annual cost of ownership.

7. Where does Nîmes stand in the Gard and in France?

Quick answer

Nîmes shows a municipal rate 12,5 points above the median of the 350 municipalities of the Gard (40,67 %) and 17,9 points above the national median (35,34 %). Among the forty largest French cities, it holds 4th place, well ahead of Toulouse (35,35 %), Nice (35,30 %) and Lyon (31,89 %).

The comparison between large cities is the most telling, because it neutralises the effects of size and of transferred responsibilities.

TownMunicipal rate on built property 2025
Grenoble65,79 %
Le Havre54,36 %
Angers54,24 %
Nîmes53,20 %
Montpellier52,63 %
Béziers47,99 %
Median of the 350 municipalities of the Gard40,67 %
Median of the 34 874 French municipalities35,34 %
Lyon31,89 %

The Gard is not a fiscally lenient department: Sommières reaches 65,87 %, Bagnols-sur-Cèze 59,50 % and Pont-Saint-Esprit 59,15 %. Nîmes nonetheless remains twelve points above the median municipality of the Gard. For other trajectories, see our analyses of the property tax in Béziers and of the property tax in Villeurbanne, two towns whose fiscal history is the exact opposite of that of Nîmes.

8. What effect on the value of your property in Nîmes?

Quick answer

The market in Nîmes stands at around 2 222 €/m² for a flat in 2026, up around 0,6 % over twelve months and 4 % over five years, with close to 1 535 sales a year. Measured against the value of the property, the property tax in Nîmes weighs more heavily than elsewhere: around 0,8 % of the value a year for a typical flat, against 0,3 % in Villeurbanne.

This is the least visible and the most real effect. The average price of a flat in Nîmes is around 2 222 €/m² (Immover processing, DVF data, the French notarised sales database), with a marked gap between Castanet, at around 3 144 €/m², and Chemin Bas d'Avignon, at around 1 713 €/m². A house sells on average at around 2 972 €/m².

On a flat of 65 m² valued at 144 000 €, a property tax of 1 140 € represents around 0,79 % of the value a year. The same reasoning applied in Villeurbanne, where the overall rate is 34,32 % and the price per m² 3 601 €, gives around 0,34 %. An investor comparing two towns with similar rental yields has to factor in that gap: over ten years of ownership, it represents several points of net return.

For an owner-occupier, the implication is different and more nuanced. A high rate does not on its own bring down a market price: it weighs on the borrowing capacity of the buyer, and therefore marginally on the price they can put forward. The market in Nîmes, for its part, remains slightly oriented upwards, carried by a long-term catch-up and by supply that is affordable compared with the Languedoc coast.

For an owner considering a sale, the first step remains the same: a reliable market value, calibrated on the real transactions of your district. To place the value of your property in Nîmes:

For the detail by sector, our page on property prices in Nîmes gives the price of each of the sixteen districts covered.

Sources and references

  • Direction générale des finances publiques, the French public finances directorate, « Fiscalité locale des particuliers » dataset - local direct taxation rates voted in Nîmes (INSEE code 30189), financial years 2021 to 2025: municipal share on built property 53,20 % unchanged, inter-municipal share 0,00 %, overall rate 54,00 %, household waste collection tax 11,71 % then 10,54 % in 2025, municipal residence tax 29,33 % with a surcharge of 40 % since 2024Public data
  • Direction générale des finances publiques, « Comptes individuels des communes », the individual accounts of the municipalities, 2024 financial year - Nîmes: yield on built property 118,9 M€, net base 223,1 M€, operating income 264,2 M€, outstanding debt 175,5 M€Public data
  • Ranking of the municipal rates on built property 2025: national median 35,34 % over 34 874 municipalities, median of the Gard 40,67 % over 350 municipalities, 1 071 municipalities above Nîmes - Immover processing of DGFiP dataImmover processing
  • Town of Nîmes, initial budget 2026 - 402,5 M€ including 276,7 M€ of operating spending (+3,4 %) and 125,8 M€ of investment, outstanding debt 174,5 M€ at 1 January 2026 (-7,9 % since 2020), debt reduction ratio of under five years (nimes.fr)Official source
  • Town of Nîmes, initial budget 2025 voted at the town council of 14 December 2024 - 392,8 M€, tax rates maintained, surcharge of 40 % on the residence tax on second homes (Objectif Gard, December 2024)Supporting source
  • Nîmes Métropole, budget orientation report 2025 and community council of 16 December 2024 - reduction of 10 % in the household waste collection tax proposed by Franck Proust, president of the metropolitan authorityOfficial source
  • Results of the municipal elections in Nîmes, first round of 15 March and second round of 22 March 2026 - Vincent Bouget elected with 40,97 % of the vote (21 997 votes), turnout 58,49 % (ministère de l'Intérieur, the French interior ministry, France 3 Occitanie)Official source
  • Article 1518 bis of the French general tax code and finance acts 2022 to 2026 - flat-rate revaluation coefficients of cadastral rental values: +3,4 %, +7,1 %, +3,9 %, +1,7 % and +0,8 %Legal text
  • Act no. 2019-1479 of 28 December 2019 on the finances for 2020, art. 16 - transfer of the departmental share of the property tax on built property to the municipalities from 2021 (Légifrance)Legal text
  • INSEE, the French statistics institute, population census 2023, municipality of Nîmes - 87 984 dwellings, 73 347 main residences, 4 903 second homes, 9 734 vacant dwellings, 39,8 % owner-occupiersPublic data
  • DVF (demandes de valeurs foncières), the French notarised sales database, Etalab / DGFiP - transactions in Nîmes (Gard) 2021-2025, Immover processing, 2026Public data
Antony Barbier
L'auteur
Antony Barbier
Founder of Immover

A consultant specialising in real estate data, Antony Barbier follows the market of the Gard and of Mediterranean Occitanie, along with property taxation and regulation. He publishes sourced analyses to help owners estimate and decide on the sale of their property.

Frequently asked questions

The municipal rate of property tax on built property in Nîmes is 53,20 %, unchanged since 2021. Nîmes Métropole levies no share on built property: only 0,80 point of additional taxes is added, for an overall rate of 54,00 %. The household waste collection tax, voted by Nîmes Métropole, stands at 10,54 % since 2025, that is 64,54 % in total levied on your tax base.

No. The municipal rate stayed at 53,20 % across all the financial years 2021 to 2025 published by the DGFiP. The increase in your notice over the period comes from the flat-rate revaluation of the bases, indexed on inflation: +3,4 % in 2022, +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, that is around +18 % cumulated at a constant rate.

The level is inherited, not recent. At 53,20 %, Nîmes ranks 4th among the forty largest French cities, behind Grenoble, Le Havre and Angers. Only 1 071 municipalities out of 34 874 show a higher municipal rate in 2025, while the national median stands at 35,34 % and that of the Gard at 40,67 %. Property tax accounts for 45 % of the operating revenue of the town, which makes any reduction costly to finance.

The town council of Nîmes, for 98,5 % of the rate on built property. Nîmes Métropole raises no tax on built property: it only votes the household waste collection tax, which appears on the same notice. The 0,80 point of additional taxes finances the special equipment tax and the management of aquatic environments and flood prevention. No departmental level has been involved since 2021.

Nothing can be asserted at this stage. Vincent Bouget, elected mayor on 22 March 2026 with 40,97 % of the vote at the head of a list uniting the left, also chairs Nîmes Métropole. The 2026 budget, of 402,5 million euros, was built and voted by the outgoing majority on an assumption of stable rates. It is the next budget orientation report, then the following budget, that will give the direction of the new team.

Around 2,23 million euros for the town. The net tax base on built property came to 223,1 million euros in 2024, for a municipal yield of 118,9 million euros (individual accounts of the municipalities, DGFiP). For an owner, one point of rate represents 1 % of their tax base, that is around 18 euros a year for a base of 1 800 euros.

In orders of magnitude, household waste collection included: around 430 euros for a studio of 30 m² in Chemin Bas d'Avignon, 720 euros for a 2-room flat of 45 m² in Gambetta, 1 140 euros for a 3-room flat of 65 m² in the Écusson and 2 130 euros for a house of 110 m² in Les Garrigues. The exact amount depends on the cadastral rental value of your home, shown on your notice.

Yes. In 2024 Nîmes introduced a 40 % surcharge on the municipal share of the residence tax on second homes, applied to a municipal rate of 29,33 %. It comes on top of the property tax and increases the annual cost of ownership. The town has 4 903 second homes, that is 5,6 % of its stock of 87 984 dwellings (INSEE, the French statistics institute, 2023 census).

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