Property tax in Paris in 2026: rate held at 20,5 %, a look back at the historic 2023 rise, amounts by profile, calculation and official sources.
Illustration : Property tax in Paris in 2026: rate, amounts and calculation.
For every Paris owner, property tax has been one of the most closely watched expenses since 2023. That year, the City of Paris raised its rate from 13,5 % to 20,5 %, a historic rise of about 51,9 % that ended more than ten years of stability. In 2026 the municipal rate stays unchanged, but the national revaluation of cadastral values keeps adding to the bill. Immover takes stock, with figures and official sources, of what you really pay and what it changes for the value of your property.
In 2026, the property tax rate on built properties in Paris stays set at 20,5 %, with no new rise voted. The increase in the amount comes solely from the national revaluation of cadastral values, limited to 0,8 % this year.
The property tax on built properties is owed each year by owners, whether they live in their home or rent it out. In Paris, the applicable rate combines the share voted by the city and that of the metropolis, for a total of 20,5 % since 2023. According to the latest available data, the Council of Paris has voted no new increase in this rate for 2026, in line with the commitments made by Anne Hidalgo's city government after the 2023 rise.
The change in your tax notice for 2026 therefore comes down to a single national factor: the flat-rate revaluation of cadastral rental values, set at 0,8 % by the Finance Act. This revaluation is calculated from the change in the harmonised index of consumer prices between November 2024 and November 2025. It applies uniformly to all properties, in Paris as in the rest of France.
The property tax rate is the same in all arrondissements of Paris. The differences in amount from one home to another do not come from the rate but from the cadastral rental value, specific to each property according to its floor area, comfort and location.
In late 2022, the Council of Paris voted for the 2023 budget a property tax rate rise from 13,5 % to 20,5 %, that is an increase of about 51,9 %. It was the first rise since 2011, applied on the notices received in autumn 2023.
For more than a decade, Paris had one of the lowest property tax rates in France, at 13,5 %, unchanged since 2011. In voting the 2023 budget, the municipal majority raised this rate by seven points, to 20,5 %. Relative to the starting rate, this represents a rise of about 51,9 %, one of the largest increases ever decided by a large French city in a single year.
The effect felt by owners was even more marked than the rate rise alone. In 2023, cadastral bases had also jumped 7,1 % at national level, because of inflation. The combination of the two moves brought the real rise in Paris property tax to around 60 % for many taxpayers in that single year.
| Year | Paris rate (built) | Base revaluation | Comment |
|---|---|---|---|
| 2011 to 2022 | 13,5 % | Varies by year | Stable rate, among the lowest in France |
| 2023 | 20,5 % | +7,1 % | Rate rise of about 51,9 % |
| 2024 | 20,5 % | +3,9 % | Rate held |
| 2025 | 20,5 % | +1,7 % | Rate held |
| 2026 | 20,5 % | +0,8 % | Rate held, revaluation at its lowest for years |
The city had justified this rise by the need to finance its investments without adding to debt, while recalling that the Paris rate remained, even at 20,5 %, well below the average of large French cities.
The amount depends on the cadastral rental value of your home, not only on its floor area. In Paris, after the 2023 rise, a 50 m² flat pays on average around 650 to 700 euros, and a 75 m² around 850 to 900 euros, with wide gaps by arrondissement and standing.
At the time of the 2023 rise, the published estimates gave a concrete measure of the impact. For a 50 m² flat, the average property tax went from about 438 to 665 euros. For a 75 m², it moved from about 576 to 874 euros. These amounts have since risen slightly under the effect of the base revaluation in 2024, 2025 and 2026.
In Paris, the rate being the same everywhere, the gap between two homes comes from their cadastral rental value. A 70 m² flat in the 11th arrondissement, with a modest cadastral value, may pay in the region of 1 000 euros, while an equivalent property in the 7th, better located and better equipped, may reach 1 500 to 1 800 euros.
| Property profile | Before 2023 (order of magnitude) | After the rise | Change |
|---|---|---|---|
| Flat 50 m² | about 438 € | about 665 € | +52 % |
| Flat 75 m² | about 576 € | about 874 € | +52 % |
| Flat 70 m², 11th | - | about 1 000 € | by cadastral value |
| Flat 70 m², 7th | - | 1 500 to 1 800 € | by cadastral value |
These amounts are orders of magnitude. The only reliable figure for your home is on your property tax notice, or on the one the seller can pass to you during a purchase.
Each year, the state revalues the cadastral rental values that serve as the base for property tax. This revaluation is 0,8 % in 2026, a clear slowdown after 7,1 % in 2023, 3,9 % in 2024 and 1,7 % in 2025.
The cadastral rental value is the theoretical annual rent your property would produce if let. It forms the base of the property tax. To keep it from becoming obsolete, the Finance Act revalues it each year by a national coefficient, indexed on inflation measured by the harmonised index of consumer prices between November of the previous year and November of the year before that.
The deceleration is clear. After the peak of 7,1 % in 2023, tied to the strong inflation of the time, the coefficient fell back to 3,9 % in 2024, then 1,7 % in 2025, and 0,8 % in 2026. According to the Banque des territoires, this 0,8 % increase is the smallest for several years. In Paris, where the rate is frozen at 20,5 %, it is now the only driver of the rise in the amount owed.
The reform revising the rental values of residential premises, which is meant to correct bases that sometimes date from the 1970s, has been pushed back to 2028 at the earliest. Until it takes effect, the annual mechanism remains the flat-rate revaluation.
Property tax is calculated by applying the voted rate, that is 20,5 % in Paris, to the tax base, which corresponds to half the revalued cadastral rental value. The result is the tax owed before management fees.
The calculation follows three steps. You start from the property's cadastral rental value, revalued by the national coefficient for the year. A flat 50 % allowance is applied to it, meant to represent the owner's management, insurance and maintenance costs: this gives the tax base, also called the cadastral income. The voted overall rate is then applied to this base, that is 20,5 % in Paris.
| Step | Item | Paris 2026 example |
|---|---|---|
| 1 | Revalued cadastral rental value | 8 000 € |
| 2 | 50 % allowance, tax base | 4 000 € |
| 3 | Applying the 20,5 % rate | 820 € |
To this amount can be added the household waste collection tax and, where applicable, additional taxes. Some owners benefit from exemptions or reliefs, notably new homes during the first two years, or elderly and low-income people under conditions. The detailed rules are on the website of the French public finances directorate (DGFiP).
Property tax enters the return calculation of any rental investment and the budget of every owner. In Paris, its weight stays moderate relative to property values, but the 2023 rise has heightened the attention paid to this item when selling or buying.
For an investor, property tax is an annual charge that reduces the net yield. With a median price of around 9 600 euros per square metre in 2026 according to Paris market data, the property tax amount stays small relative to the property's value, in the order of a few per thousand. The issue weighs more on the rental yield, tighter in Paris than in most metropolitan areas.
For a seller, property tax does not enter directly into the sale price, but it is among the information an informed buyer expects, alongside service charges. A recent, readable notice reassures and smooths the negotiation. It is also a useful marker for placing a property's cadastral value against its market price.
Before selling or buying in Paris, estimating the market value of the property remains the decisive step. Property tax sheds light on the holding cost, but says nothing about the price at which the home will actually sell.
Despite the 2023 rise, the Paris rate of 20,5 % remains one of the lowest among large French cities, far behind Marseille, Bordeaux or Lyon. The amount paid nonetheless stays high in absolute terms, because of Paris rental values.
The Paris paradox lies in the gap between the rate and the base. The 20,5 % rate compares favourably with the large-city average, close to 40 % according to 2024 data. But cadastral rental values there are among the highest in France, which keeps the final amount at a substantial level.
| City | Property tax rate (built) 2025 |
|---|---|
| Paris | 20,5 % |
| Lyon | 32,4 % |
| Marseille | 47,1 % |
| Bordeaux | 48,5 % |
| Toulouse | 48,6 % |
| Nantes | 52,8 % |
In 2025, as in Paris, most large cities froze their rate, amid caution ahead of the 2026 municipal elections. The mechanical 0,8 % rise in the bases in 2026 applies everywhere, independently of the local decision on the rate.
The property tax rate on built properties stays set at 20,5 % in Paris in 2026. The Council of Paris has voted no new rise since 2023. The only increase in the amount comes from the national revaluation of cadastral values, limited to 0,8 % this year.
In late 2022, for the 2023 budget, the Council of Paris raised the rate from 13,5 % to 20,5 %, that is a rise of about 51,9 %, the first since 2011. Combined with a 7,1 % revaluation of the bases that year, the real rise came close to 60 % for many owners.
After the 2023 rise, a 50 m² flat pays in the region of 650 to 700 euros and a 75 m² about 850 to 900 euros, according to published estimates. The gaps from one property to another come down to the cadastral rental value, which depends on floor area, comfort and the arrondissement.
You start from the revalued cadastral rental value, apply a 50 % allowance to obtain the tax base, then apply the 20,5 % rate. For example, a rental value of 8 000 euros gives a base of 4 000 euros and a tax of 820 euros before additional taxes.
Property tax is owed by the owner as of 1 January of the tax year. Notices are made available in the autumn, with a payment deadline generally set around mid-October, or a little later for online payment. The details are shown on the notice sent by the French public finances directorate (DGFiP).
According to the latest available data, the city has not announced a new rate rise for 2026, held at 20,5 %. The revaluation of the bases nonetheless keeps rising each year, at 0,8 % in 2026, which mechanically increases the amount even at a constant rate.
It does not enter directly into the sale price, but an informed buyer takes it into account as part of the holding cost, alongside service charges. Set against a median price of around 9 600 euros per square metre in 2026, it weighs little on the value, but a recent, readable notice makes negotiation easier.
No, at 20,5 % it remains one of the lowest among large French cities, far behind Lyon, Marseille, Bordeaux or Nantes, and below the large-city average of close to 40 %. The final amount nonetheless stays substantial in Paris because of cadastral rental values that are among the highest in France.
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