The taxe foncière is the main local rates, payable by all property owners.
The level of the tax is derived from the notional rental value of each property, based on location, size, condition and amenities.
In a report published this week on the collection of the tax in 2024, the tax office state that on average the tax rose by +5.8% on houses (excluding outbuildings) and 6% for apartments.
The average level of the rates (excluding rubbish collection and other minor taxes) was €1,072 for houses and €851 for apartments.
However, as can be seen from the graphic below there were substantial local variations on the increase last year. This is due to the fact that although there was a general increase of +3.9% in local values, determined by central government, local councils also adjust their own rate. As a result, in some areas the rates actually went down.
The average amounts are for the inter-communal areas (Etablissement publics de coopération intercommunale - EPCI).
The graphic below shows the average level of the rates for homes per square metre. According to the report, on a national level it is €12.5m². Once again, however, there are significant local variations. It is over €20m² in Paris, whilst in some areas it is below €6.5m². In large measure this is a reflection of the difference in local property values.
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