France raises property tax exemption thresholds for 2026

The French tax authority has increased the income limits that qualify homeowners for exemption from the taxe foncière sur les propriétés bâties (TFPB) for the 2026 tax year. The new thresholds are applied automatically and affect owners based on age and reference fiscal income (RFR).

Owners aged 75 years or older can receive a full exemption if their RFR does not exceed €12,793 for a single person, up from €12,679, with an additional €3,416 added for each half‑part of family quotient. A €100 reduction is also available for owners aged 65‑74 whose RFR falls below the same limits. No formal request is required, although taxpayers may contest a denial. The waste‑collection levy (TEOM) remains payable.