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Do read our new post on “taxe fonciere” and “taxe d’habitation” ranking for 41 cities, spending for an average family and an average investor”, which will give you in depth data and information on this complex tax matter… also the latest post “taxe fonciere on French properties: significant increase over the past 5 years. Access to tax rate and increase everywhere in France!”
Earlier this year the tax authorities disclosed the 2013 local tax rates for French property in every town with a population of at least 50 000. We here disclose a ranking from the lowest rate to the highest for the “taxe foncière” for built properties only or “taxe Foncière des propriétés bâties” (flat, house, office building, commercial building…). Data source comes from www.impots.gouv.fr . The wealthy towns West of Paris have the lowest “taxe foncière” rate thanks to their high rate of big offices (Neuilly, Courbevoie, Boulogne, Issy les Moulineaux…). Paris also ranks as one of the cheapest with a tax rate at 8.37% (average stands at 23.6%). Among the highest rate you will find Saint Louis (Reunion, “overseas” departement), Grenoble with a 36.7% tax rate, La Rochelle 33.6%…
Every property owner in France (whether lands or buildings) is liable for the “taxe foncière”, and every landlord pays the tax once a year. Like the “taxe d’habitation” the “taxe foncière” is a local tax levied by the local authorities by every town and villages (“communes” in French) and group of towns (“communautés d’agglomération”) and French “departements”. Both “taxe foncière” and “taxe d’habitation” are commonly called in French as “impôts fonciers” or “impôts locaux” (property taxes or local taxes). The “taxe foncière” has to be paid by the property owner whether the property is rented or not (contrary to the “taxe d’habitation” paid by the tenant when the property is rented all year round). The “taxe foncière” can only be re charged to the tenant in case of a commercial tenancy for commercial properties. The “taxe foncière” paid for a built properties is named : “Taxe Foncière des propriétés bâties”, and for a land “Taxe Foncière des proprieties non Bâties”. The tax is due and has to be fully paid by the person who owns the property at the 1st of January, and it is paid to the tax authorities for the whole year (generally before the 15th of October of the same year). We wil write a separate post on how is caculated the “taxe foncière”.
However, this ranking is to be taken with a “pinch of salt”, firstly the rental value may also influence the tax that you would have to pay, secondly the city tax rate does not include the “group of cities” tax rate and the “departements” tax rate, which exceptionally can be significant for a few cities (e.g. Le Mans “group of cities” tax rate is at 12.83%). We do not have the exhaustive data for the “group of cities” tax rate for the moment and will update the spreadsheet in due course. For an exhaustive ranking with concrete calculation do refer to our new post “ “taxe fonciere” and “taxe d’habitation” ranking for 41 cities, spending for an average family and for an average investor”