Will your property taxes suddenly increase in 2026? A “national reliability of calculation methods”which has already started in several departments and was announced on Wednesday 19 November by the government, will in fact result in an average increase of 63 euros on more than seven million properties.
How to calculate property tax?
The property tax owed by the owner is the product of:
1) Tax rate
Based on voting by the municipalities and local authorities that receive them, the numbers vary widely: from 1% in Fréchède (Hautes-Pyrénées) to 90% in Anse-Bertrand in Guadeloupe.
2) Cadastral rental value
This is a fictitious annual rent. This is halved to account for the costs inherent in owning the property.
This rental value is calculated based on a complex formula that takes into account:
- Rent per square meter (m2) reference to similar properties in the municipality, calculated in the 1970s and revalued annually based on inflation;
- Housing categories originating from “very luxurious” own “very mediocre” depending on the architectural character of the building, quality of construction, equipment (running water, electricity, lifts and even stair carpets);
- Construction maintenance that ranges from ” Good “ for construction that does not require repairs ” bad “ for one “construction requiring major repairs throughout”;
- Location of housing in the municipality, depending on whether it is provided ” benefit “ or “disturbance”;
- Floor and presence of elevator. If the building has a lift, then apartments on the top floors will be taxed more (from the second floor) than equivalent apartments on the ground or first floor, and taxed less if they do not have a lift (from the sixth floor);
- The so-called “comfort” equipment available for accommodation, which is taken into account by m2 The additions added for each equipment are as follows:
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