French municipalities raise property tax rates in 2026

In 2026, many French communes with more than 40,000 inhabitants voted to increase the local property tax (taxe foncière) above the automatic inflation‑linked revaluation of 0.8%. The extra rates are intended to fund costly infrastructure repairs, compensate for reduced state allocations and address emergencies such as natural disasters. The tax is calculated from the cadastral rental value multiplied by the rates set by the commune, inter‑municipal body and higher authorities.

Guidance for taxpayers notes that parents living in nursing homes (EHPAD) can claim a 25 % reduction on eligible care expenses, subject to a €10,000 ceiling per person and income limits. Additional exemptions apply for seniors over 75 with low reference income. Taxpayers are advised to verify the relevant lines on their tax notice, retain supporting documents and, if necessary, file a correction within two years.