Local taxes

There are basically two local taxes you are required to pay in relation to your property. The notaire will give you the relevant details of the costs relating to the property being purchased as they vary according to the town in which you live.

"Taxe fonciere" is a real estate property tax. This tax is payable even if the property is inhabited, providing it is furnished and habitable.

"Taxe d'habitation" is a residential, occupancy or dwelling tax. This tax is computed on the basis of the property's rental value. It is payable by anyone who lives in the property, whether as an owner, tenant or rent-free. It is paid annually, at the end of the year, for the residence you occupied on January 1 st of each year.

Payment of these taxes are usually paid in one instalment or can be paid on a monthly basis. Forms for the assessment of both taxes are sent out by local councils and must be completed and returned to the local tax centre ("Centre des Impots") by a specific date for new properties.