Paris Property Tax 2026: Rates, Exemptions & Online Pay Now

Paris Property Tax 2026 brings a fresh set of taux taxe foncière 2026 Paris that affect owners of apartments, houses and commercial lots alike, and the new online portal makes paiement taxe foncière en ligne Paris as quick as a click. Homeowners will check their avis d’imposition foncière Paris to see the calcul taxe foncière à Paris, which multiplies the valeur locative Paris by the municipal and departmental rates while applying any exemptions taxe foncière Paris for seniors, low‑income households or new constructions. Landlords benefiting from the régime fiscal location meublée Paris can deduct travaux taxe foncière Paris, lowering the impôt sur le revenu foncier Paris shown on their statement. Buyers of secondary homes must note the résidence secondaire taxe foncière Paris rule, which often adds a surcharge to the base amount. For anyone questioning the évolution du taux de la taxe foncière Paris, the Direction Générale des Finances Publiques (Paris) offers a simulation impôt immobilier Paris tool on its website.

Paris Property Tax guidance also covers taxe d’habitation Paris, which in 2026 still applies to certain secondary residences and high‑value rentals, with exonération taxe d’habitation 2026 Paris available for qualifying occupants. The calculation of the taxe foncière sur les terrains commerciaux Paris follows the same cadastral base but may include specific primes logement Paris linked to local development projects. Property investors often consult the guide fiscal immobilier Paris to compare frais de notaire et taxe foncière Paris before finalizing a purchase. If a dispute arises, procedures contestation taxe foncière Paris are detailed on the impots.gouv.fr portal, allowing owners to submit a réclamation with supporting documents. Keeping track of déclaration taxe foncière 2026 Paris early prevents surprises and ensures compliance with the latest fiscal rules.

Search Paris City Property Tax

Finding the official Paris City Property Tax records starts on the government tax portal. The Direction Générale des Finances Publiques hosts every property tax notice for owners living inside the Paris commune. Use the cadastre search tool to look up the cadastral reference number linked to your address.

Follow these steps to pull up your Paris City Property Tax file:

1. Open the national tax portal at https://www.impots.gouv.fr in your browser.
2. Move to the “Particulier” section and sign in with your tax number and password.
3. Click the “Biens immobiliers” tab to view all properties tied to your fiscal account.
4. Open the property card to read the valeur locative cadastrale, the tax rates, and any exemptions applied.
5. Download the avis d’imposition foncière to check the final amount due and the payment date.

The cadastre map at https://www.cadastre.gouv.fr lets you search by address, parcel number, or owner name. Zoom into the map, select the parcel, and read the land area, building footprint, and cadastral classification tied to your Paris City Property Tax file.

Components of Paris City Property Tax

Two main taxes sit under the Paris City Property Tax umbrella. The taxe foncière sur les propriétés bâties covers built properties such as apartments, houses, and mixed-use buildings. The taxe foncière sur les propriétés non bâties applies to land without a fixed structure, like vacant plots or agricultural parcels.

• Taxe foncière sur les propriétés bâties (TFPB) — applies to all built homes and businesses.
• Taxe foncière sur les propriétés non bâties (TFPNB) — applies to vacant land and farmland.
• Taxe d’enlèvement des ordures ménagères (TEOM) — covers waste collection and is added to the TFPB bill.
• Taxes spéciales d’équipement — collected for local public works in some districts.

Most Paris owners pay the TFPB along with the TEOM each year. The TFPNB shows up only on bills for owners of bare land inside city limits.

How the Tax Is Calculated

The Paris City Property Tax uses a simple formula based on the cadastral rental value. The administration multiplies half the cadastral value by the combined rate set by the city and the département. The final figure then receives any exemptions, reliefs, or surcharges before the bill is sent.

Use the online simulator on the tax portal to enter your cadastral value and the local rates. The tool gives an instant estimate of the Paris City Property Tax owed for the current year. Taxe foncière 2026 also reflects the national revaluation coefficient applied to the cadastral base each January.

Property Tax Rates in Paris

Paris sets its own municipal rate each year through the city council vote. The département rate and the regional rate are added on top of the city rate. The full set of rates for your parcel appears on the property card inside your personal account.

Check the city budget each spring to see if council members voted to raise the communal rate. Small yearly changes in the rate can shift the Paris City Property Tax amount by several hundred euros for a typical apartment.

Cadastral Rental Value

The valeur locative cadastrale reflects the rent the property could earn in a normal year. The tax office updates this base value through a national review, which slowly rolls out across French communes. For now, Paris still uses the 1970 base values with yearly inflation coefficients applied each January.

• Category of the building (luxury, standard, modest housing).
• Surface area measured in square meters.
• Number of rooms and their layout.
• Attached facilities like a garage, garden, or balcony.
• Location within the Paris grid and nearby amenities.

Owners can request a revision of the cadastral value if the property shows clear damage or major changes. A successful revision lowers the Paris City Property Tax base and the final amount due each year.

Exemptions for Senior Homeowners

People aged 75 or older who live in Paris full time may receive an exemption from the property tax. The exemption applies only to the main residence and only to owners whose annual income stays below a fixed ceiling. The tax office reviews age, residency, and income documents each year before granting the relief.

Conditions to check before claiming the senior relief:

• Age 75 or above on January 1 of the tax year.
• Property used as main residence on January 1.
• Taxable income below the ceiling set by the finance law.
• No rental income received from the same property.

Send the proof of age, residency, and income to the local tax office by the deadline set by the finance law. A successful claim removes the Paris City Property Tax amount from the bill for the next year.

Energy Renovation Exemptions

Owners who carry out major energy work on an old building can apply for a temporary tax exemption. The relief targets insulation, heating system upgrades, and renewable energy installations. The tax office checks the type of work, the cost, and the certified installer before granting the relief.

File the energy exemption form with the invoices and technical certificates from the installer. The Paris City Property Tax bill for the next year will show the relief applied to the final amount. Refer to impots.gouv.fr for the current length of each relief.

Online Payment Steps

The Direction Générale des Finances Publiques accepts payments through the secure portal. Owners can pay by direct debit, bank card, or bank transfer. Direct debit remains the safest method because the tax office pulls the amount on the due date without any extra action.

1. Sign in to the personal space on the tax portal.
2. Open the “Payer en ligne” section linked to your property bill.
3. Pick the payment method: card, direct debit, or bank transfer.
4. Confirm the amount and the bank details stored in your account.
5. Print the receipt and keep it for your tax records.

Set up the monthly payment option if you prefer smaller amounts each month. The portal spreads the Paris City Property Tax total across several monthly withdrawals from your bank account. Check the impots.gouv.fr site for the current schedule.

Declaration Obligations

Most owners do not file a yearly declaration because the tax office keeps the property data on file. A new declaration becomes mandatory when the property changes in size, use, or ownership. The owner must report the change within the timeframe set by the tax office.

• New construction, extension, or demolition on the parcel.
• Change of use from home to office or workshop.
• Change of owner through sale, gift, or inheritance.
• Addition of a pool, garage, or other taxable feature.

Send the declaration form to the local tax office with all supporting documents. The tax office updates the cadastral file and issues a fresh Paris City Property Tax bill based on the new situation.

Rules for Secondary Residences

A second home in Paris still triggers the full property tax each year. Some districts add a surcharge on vacant or underused housing to free up rental space. The surcharge rate depends on the zone and the length of vacancy, and can reach up to 60 percent in zone tendue areas.

Items that raise the secondary residence bill:

• Major residence surcharge in zone tendue districts.
• Higher TEOM rate for properties left empty for long stretches.
• Loss of senior exemption if the owner lives elsewhere most of the year.

Check the Paris City Property Tax notice to see if the surcharge line appears on the bill. Owners who rent the second home for most of the year can ask the tax office to remove the surcharge for the following year.

Commercial Land and Business Premises

Commercial properties follow the same base formula as residential homes, but the cadastral value is set higher. Shops, offices, and warehouses carry a commercial classification that raises the rental value used in the tax formula. The TEOM also applies to commercial premises under the same waste collection rules.

Business owners can deduct the Paris City Property Tax as a business expense on the company tax return. Keep the annual notice in your records for at least three years to satisfy the audit rules.

Furnished Rental Tax Regime

Owners who rent furnished apartments under the régime fiscal de la location meublée pay income tax under a special category. The property tax still applies to the building, but the income rules differ from a standard unfurnished rental. Some expenses and depreciation reduce the final taxable income.

• Micro-BIC regime: flat allowance on rental income.
• Real regime: deduct loan interest, insurance, and works.
• Depreciation of the building and furniture across several years.
• VAT option for classified tourist residences.

List all repair costs linked to the Paris City Property Tax and the rental income on the same yearly return. The tax office cross-checks the figures, so the numbers must match across the property and income filings.

How to Contest a Property Tax Notice

Owners who spot an error on the bill can file a claim with the tax office. The claim must reach the local tax office before December 31 of the year following the tax year for the plafonnement relief, and the standard deadline for a contentieux claim applies to other objections. Late claims may be rejected and the original bill stays in force.

1. Read the avis d’imposition and pinpoint the wrong figure.
2. Write a clear claim letter with your tax number and the property address.
3. Attach proof such as photos, invoices, or cadastral documents.
4. Send the file by registered mail to keep a delivery record.
5. Wait for the tax office reply, which must arrive within the legally set timeframe.

If the tax office rejects the claim, the owner can appeal to the local tax court within the timeframe set by French tax law. A successful appeal cancels or reduces the Paris City Property Tax amount and triggers a refund for any overpayment.

Notary Fees and Buying Property

Buying a home in Paris involves several one-time costs beyond the sale price. Notary fees cover the deed registration, the property transfer, and the tax office filing. Property tax for the year of sale is split between the buyer and the seller based on the closing date.

Ask the notary for a clear estimate before signing the sale agreement. The estimate must include the pro-rata Paris City Property Tax share you will owe from the closing date to December 31.

Contact, Local Details, and Map

The official channels below handle property tax records for owners inside the Paris commune. The first is the national tax portal, which lets you sign in, view your bills, and pay online. The second is the local Centre des Finances publiques, whose address appears on the property tax notice. Refer to impots.gouv.fr or the Ville de Paris tax page for current coordinates and the cadastre portal for parcel searches.

National Tax Portal

• Department Name: Direction Générale des Finances Publiques
• Official Website URL: https://www.impots.gouv.fr
• Direct Public Search Portal Link: https://www.cadastre.gouv.fr
• Contact Channel: Use the “Contact et prise de rendez-vous” page on impots.gouv.fr
• Notes: Coordinates of your local Centre des Finances publiques appear on your avis d’imposition

Local Tax Office (Centre des Finances publiques)

• Department Name: Centre des Finances publiques de votre arrondissement
• Official Website URL: https://www.impots.gouv.fr
• Direct Public Search Portal Link: https://www.impots.gouv.fr/contact
• Physical Address: Address printed on your avis d’imposition de la taxe foncière
• Mailing Address: Mailing address printed on your avis d’imposition de la taxe foncière

Frequently Asked Questions

Paris Property Tax matters affect every owner in the capital. Knowing how to read an avis d’imposition, where to pay, and which exemptions apply can save time and money. Below you will find concise answers that help you handle taxe foncière, taxe d’habitation, and related obligations without confusion.

How can I find my Paris taxe foncière notice online?

Visit the official portal at https://www.impots.gouv.fr and log in with your fiscal number. Select “Mes avis d’imposition” and choose the year 2026 or 2026. The notice appears as a PDF you can download or print. If you cannot locate it, use the search field on the page and enter the cadastral reference of your property. This method works for any address within Paris and avoids a trip to the Centre des Impôts Fonciers.

What is the current taux taxe foncière for Paris and how is it applied?

Paris sets its own communal rate each year. The tax base is the valeur locative cadastrale multiplied by a fixed coefficient of 50 %. The resulting amount is then multiplied by the total rate, which combines the communal rate and any additional surcharges. For 2026 the rate was published on the city’s finance page. Apply the formula to your property’s cadastral value to estimate the payable amount before the payment deadline.

Which exemptions or reductions are available for seniors on the taxe foncière in Paris?

Owners aged 75 years or older may qualify for a partial exemption if their revenu fiscal de référence does not exceed the threshold set by the state. The reduction can reach up to 100 € per year. To claim it, submit a request through the online “déclaration de revenus” portal before the filing deadline, attaching proof of age and income. The tax office will adjust the next notice accordingly.

Can I pay my Paris property tax in installments, and how do I set it up?

Yes, the DGFiP offers a three‑month payment plan. Log into your personal space on impots.gouv.fr, navigate to “paiement en plusieurs fois,” and select the desired schedule. The system automatically creates three separate debit orders. Ensure your bank account details are up to date to avoid rejections. This option spreads the cost and prevents late‑payment penalties.

How do I contest a taxe foncière amount that seems too high?

First, verify the valeur locative on your notice. If it looks incorrect, request a “relevé de valeur locative” from the Service de la Publicité Foncière. Then, file a formal contestation via the online form available under “réclamation” on impots.gouv.fr. Attach any supporting documents, such as recent property appraisals. The tax authority must respond within two months; a successful claim can reduce your bill.