French property tax, explained in English

Buying a house in the Dordogne or an apartment in Nice comes with three local taxes, not one, and their number is about to matter more. In 2026 the bill for a second home combines taxe foncière and taxe d'habitation, the latter possibly increased by a local surcharge. From 2027 a new tax on vacant homes replaces the current ones with much higher rates, and town halls will receive, every year and without asking, the name of every owner of an empty home. Here is what applies now, what changes in January, and the one lever that lowers all three bills at once.

If you own a house or an apartment in France, you have just received, or are about to receive, your 2026 taxe foncière bill. Most owners pay it without reading it. Yet the amount rests on a description of your property that the tax administration recorded once, often decades ago, and has never checked since. This guide explains where the figure comes from, why it is so often wrong, and how to get it corrected, including from abroad.