Over the past few weeks French property owners have received notice of their taxe foncière bill for 2022. The size of the bill will depend on the rateable value of the property, but averages around €1,000 a year.

The principal element of the tax is called the Taxe foncière sur les propriétés bâties (TFPB). That is to say, it is a tax on buildings, whether, in the case of residential property, a house or an apartment.