France property tax bills rise despite stable local rates

Recent analysis indicates that the abolition of the residence tax (taxe d'habitation) on primary residences has not resulted in a significant surge in property tax (taxe foncière) rates. According to a study by former Court of Accounts magistrate François Ecalle, the average tax rate increased by only 0.4 points annually between 2018 and 2024.

However, property owners may still see higher bills due to the automatic revaluation of the taxable base. This base is derived from the cadastral rental value, which is adjusted nationally based on the Harmonized Index of Consumer Prices (HICP). For instance, rental values rose by over 15% between 2021 and 2024.

Even if a municipality does not vote for a rate increase, the total tax amount can rise because of these national adjustments. For 2026, the national revaluation coefficient is set at 1.008, representing a 0.8% increase. While many municipalities have kept their rates stable, the underlying taxable base continues to evolve, impacting the final amount owed by homeowners.