personal taxation

Property tax that has been built-on or not built-on

Property tax explanations

Property tax on land that has been built-on or that has not been built-on.

Land tax on properties that are developed or not developed located in France is levied by the local authorities (departments, municipalities)..

Land tax is due on every first of January on property that has been developed by the owners (or usufructuary) of a building (apartments, constructions…) and on properties that are undeveloped by the land owners (…) located in France.

There are some exceptions:

  • Property tax does not apply to built-on properties that serve as housing of elderly people, disabled people, or people who receive modest income. New constructions will also be exempt from this tax (social housing for 10-20 years and 2 years for other residential buildings).
  • There are also exemption cases for housing that is energy-efficient located in specific zones such as technological and mining risk zones.
  • Property tax on property that is not built-on is completely or partially exempt for agricultural land.

These taxes are calculated based on cadastral revenue, multiplied by a fixed rate set by each local authority.

On principle, payment is made once at the end of the year as soon as notice is received.

This tax is deductible from rental income for natural persons and is a deductible charge for a civil society that holds, for example, real estate or land