The French tax authority have published the average annual taxe foncière bills payable in each department.

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.

The lowest average rates payable are in the Vendée (€990 pa), whilst the highest are in Seine-Saint-Denis (€3,521). The national average is €1,749.

The figures in the table include the charge payable for domestic refuse, called the la taxe d’enlèvement des ordures ménagères.