Property tax in Périgueux in 2026: a rate frozen since 2021, a bill that changes all the same

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

The structure of the Périgueux notice is simple, and that is what makes it easy to read : the town takes the bulk of it, the conurbation authority a modest share, and nothing else is added.

On unbuilt land, the municipal rate reaches 105,50 % in 2026 and the overall rate 186,87 %. Owners of second homes also carry a residence tax at a municipal rate of 14,58 %, or 22,40 % with every share included.

2. Why has the rate not moved since 2021?

Stability is total on the municipal share. The only movement in rates recorded in Périgueux since 2021 comes from the conurbation authority, whose share went from 3,74 % to 4,74 % in 2022, one extra point.

The political context changed nothing in that path. Michel Cadet won the second round of the municipal elections on 22 March 2026 with 53,21 % of the vote, beating the outgoing mayor Emeric Lavitola (46,79 %) after the withdrawal of the former mayor Antoine Audi. The budget guidance report was presented to the town council on 16 April 2026, with no rise in rates.

That de facto ceiling has a direct consequence for an owner : in Périgueux, changes in the bill almost never come from the town council. They come from elsewhere.

3. So why has your bill changed?

This is the Périgueux quirk, and it deserves to be set out step by step.

First movement, the revaluation of the base. Each finance act sets a coefficient that mechanically revalues the cadastral rental values of every home in France : +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, about +14 % cumulative. No municipality has any say in it. It is a rise with no local vote.

Second movement, the exit of household waste. Le Grand Périgueux resolved on 19 May 2022 to repeal all its tax provisions on waste collection, with effect from 1 January 2023, in favour of the pay-as-you-throw household waste charge collected on behalf of the SMD3. The waste collection tax, which weighed 12,50 % of the base in 2022, therefore disappeared from the notice.

The most important change is not an accounting one, it is a legal one. The waste collection tax is a levy attached to ownership : it is owed by the owner, who can pass it on to the tenant in the service charges. The pay-as-you-throw charge is owed by the producer of the waste, that is, the occupier. Between 2023 and 2026, a landlord in Périgueux therefore saw that cost leave their remit altogether.

4. What changes in 2027: waste comes back onto the notice

This is the point to remember for any owner in Périgueux preparing a 2027 budget. The president of the SMD3, Pascal Protano, had warned the elected members that rejecting the text would have led to a rise of 35 % in the charge the following year. The return to the tax won comfortably, with the option of grafting a pay-as-you-throw component onto it.

Three practical consequences, in the order in which they will happen.

The line reappears on your notice. After four financial years with no household waste, the 2027 property tax notice will again carry a waste collection share, whose rate will be voted by the SMD3. That rate is not yet known today.

The cost goes back to the owner. A landlord who has paid nothing for waste since 2023 will owe it again, with the option of recovering it from the tenant in the service charges. An owner-occupier will simply see the expense migrate from a bill to a tax notice.

The order of magnitude is measurable. The last waste collection tax rate applied in Périgueux, in 2022, was 12,50 %. If it came back to that level, the total on the notice would go from 73,75 % to 86,25 % of the tax base, a rise of around 17 % on the amount of the notice, with the base unchanged. The calculator below lets you put a figure on that scenario for your own base.

5. How much do you pay depending on your profile?

The amounts below are orders of magnitude, built on typical profiles anchored in real districts of Périgueux and on the prices per m² from our processing of DVF transactions. The last column recalls what the same home carried under the 2022 regime, household waste included.

The comparison between the last two columns is the real lesson of this table. An owner in Périgueux pays slightly less property tax today than four years ago, even though the base has gained 14 %. That is not good budget news : the difference has simply changed counter, and it is about to come back.

6. Calculator: your 2026 notice, and the 2027 scenario

7. What impact on the value of your property in Périgueux?

After 1 694 €/m² in 2021, the average price of an apartment reaches 1 900 €/m² in 2026. The rise is steady and the spread between districts stays contained : from 1 604 €/m² in Le Bassin to 2 109 €/m² in Georges Pompidou, a ratio of one to one and a third.

In a market at that price level, the property tax weighs heavily in proportion. A bill of 1 250 € on a three-room flat worth 123 000 € represents about 1 % of the value of the property each year, and more still once household waste is back on the notice. For an investor thinking in net yield terms, that is a first-order parameter.

The second parameter is the make-up of the housing stock. Périgueux counts 17 084 main homes for 29 055 residents, with 35,2 % owner-occupiers and 12,3 % vacant homes (INSEE, 2023 census). A vacancy rate at that level signals a market where the quality of the property and its energy rating separate sellers more surely than the asking price.

To place Périgueux in the regional picture, see also our analyses of the property tax in Bergerac, in the same department, and of the property tax in Limoges. For a town where the rate has on the contrary been raised recently, see the property tax in Nevers.

To place the value of your property in Périgueux from the actual transactions in your district :