Must be paid by both residents and non-residents. Has its own characteristics separately for built-up and undeveloped areas.
Conditions. Developed lands include those on which any structures are placed, whether it is a house or apartment complex, a barn or a billboard.
This tax is not imposed on state buildings and institutions, religious organizations and buildings that are used for agricultural purposes. Also, la taxe foncière is not paid by persons over the age of 75, low-income households,individuals receiving social benefits or disability benefits. There are also limited benefits:
new buildings or residential complexes, released in the first two years after the building is put into operation, a complete reconstruction or a new extension;
social housing - no tax for the first 15 years;
energy-efficient buildings can get an exemption for up to 5 years.
Undeveloped areas are those with no structures of any kind. In this case, the tax is not levied on the territories belonging to the state or allocated for agricultural land. It also partially applies to tree-planted areas (10-30 years old), to truffle and walnut plantations (up to 50 years old), and to areas listed as protected.
Calculation. The formula for calculating the property tax is simple: the base is multiplied by a certain percentage set by the local administration. For built-up areas, it is usually 50%, for undeveloped - 80% of the cadastral rental value. The latter depends on the type of property, area, location, advantages and features. The resulting figure is the initial base from which all administrative expenses and fees of the department are calculated and then summed up.
Example
Given. Two-bedroom apartment (80 sq.m) in Antibes. A luxury apartment, 100 meters away from the sea.
Calculation. When the cadastral rental value of €10,42 per sq.m you can rent such a property for €833 per month, and for a year such housing brings €10,000. The taxable initial base is €5,000 (50% of €10,000).
Next, the final amount is calculated from this amount, adding up the municipal tax (12.53%), special tax (0.205%), department tax (12.42%), and garbage collection tax (9.5%) and adding administrative fees (€60).
Result. You will need to pay €1,792.75.
Regardless of whether the property is rented or not, the owner of the property pays the tax.
Interesting to know. In poorly developed regions of France, the property tax is higher, so the authorities compensate for the shortfall in the budget. For example, for an apartment of 50 sq.m in Paris, you will pay €400 a year, and for a similar one in a remote small city – €700-800. From this point of view, it is most profitable to buy a house in Provence, Paris, Lyon or on the Cote d'Azur.
Accommodation Tax (la taxe d'habitation)
Conditions. All owners of French housing pay this tax. Mandatory condition - property must be ready for living (necessary appliances and furniture). In the case of a private house, the tax also includes a shed, basement, garage, playground, garden and other parts of the territory.
No residence tax is charged only on buildings that are reserved for student or student housing, accommodation of diplomats and consuls.
Please note!
The tax is paid by the person who actually lives in a house or apartment. That is, in the case of a lease, the tenant pays the amount of tax to the owner.
Calculation. The tax is calculated in relation to the cadastral rental value. The discount is possible, but applies only if the object is the main place of residence of the owner (the amount of the discount depends on the total income and family composition). Next, the collection of the commune and department is calculated from the source database. In general, the amount is equal to or approximates the value of the property tax.
Note: the amount of taxes on accommodation and real estate also depends on the location and the amount of people in the property.
Property Wealth Tax (l'impôt sur la fortune immobilière - IFI)
Conditions. Valid, if the net value of the acquired property is more than €1.3 million. It applies to real estate that is not used for business activities. In this case, the tax is levied on all the property of the owner, regardless of the country of residence, if he is a tax resident of France, and only on the territory of the state – if he is a tax resident of another country.
Calculation. The rate is 0.5-1.5% of the property's value, depending on the original price. But you can significantly reduce the amount if you deduct from it all the costs associated with real estate: credit, reconstruction and construction costs, etc. And if you prove that the purchase price reached the desired amount only because the property was immediately sold with furniture and appliances, then you may be able to avoid the tax altogether.
A Three Percent Tax (la taxe de 3%)
Conditions. Valid only if the property was purchased by a legal entity, and the real name of the owner is hidden. It does not apply to the situation when the company is located in France or in another country that has concluded a contract with France for the provision of information regarding the identities of shareholders.
Examples of properties for sale in France:
39 000 000 €
Villa in France
1200 sq.m
France
Cote d'Azur
Saint-Jean-Cap-Ferrat
2 modern villas
Modern luxury new property with panoramic sea views
Total living area 1200m2
2 villas: 500m2 and 700m2
Window direction: East, West
Both villas have a beautiful panoramic sea view:
main villa 700m2 - on the Bay of Beaulieu,
guest villa 500m2 - on the...
INDOM
Price on request
Villa in Biot, France
1700 sq.m
Sale of the largest estate on the French Riviera with a plot of more than 1,800,000 sq.m., located between Nice and Cannes, a 5-minute drive to the sea, 10 km from Nice International Airport and 20 km to Cannes.
On the territory of the estate there is a 1,700 sq.m. castle, the project of which was developed by the same architect as for the...
SERVICEAZUR
4 000 000 €
Villa in Golfe-Juan, France
410 sq.m66
Villa on the hills of Cannes with magnificent views of the sea, mountains and the Cap d'Antibes peninsula. Modern built, two-level villa with a living area of 410 sq.m., offers spacious well-lit interiors, an internal veranda, a swimming pool and a Jacuzzi, as well as a flat, well-maintained plot of 5,000 sq.m. The villa includes an entrance...
SERVICEAZUR
19 000 000 €
Apartment in Paris, France
750 sq.m
France
Paris
3-level apartments with terraces
3-level apartment with terraces and panoramic views
of Paris and the Eiffel Tower.
Living area of 750m2: 2 huge living rooms, a dining room, a large fully equipped kitchen, 5 luxury bedrooms with spacious bathrooms and walk-in closets, a fitness room, a sauna, a study library, a cinema...
INDOM
1 250 000 €
Apartment in Nice, France
118 sq.m22
Spacious apartment with an area of 118 sq.m., with magnificent sea views. Located in a prestigious residence with a concierge and a swimming pool in a fashionable area of Nice - Cap de Nice. Living room with dining area, equipped kitchen, 2 bedrooms, spacious terrace, garage.
SERVICEAZUR
9 495 000 €
Flat in Meribel, France
457 sq.m66
The new residential project is located in the center of the Meribel ski resort, in close proximity to both the village center and the ski slopes. The complex offers beautiful views of the Rock de Fer side.
The complex includes 44 apartments and 2 chalets. At the residents' disposal: reception and concierge service, shuttle service to the ski...
NF Group
5 600 000 €
Hotel in Aquitaine, France
3350 sq.m
France
Aquitaine, Perigord region, Dordogne River Valley
Castle-Hotel-SPA
A beautiful, functioning SPA hotel in a castle near the town of Sarlat
in the famous tourist region of Perigord.
The area of the castle is 3350m2
32 rooms
restaurant with 80 seats
(the restaurant is famous for its black truffle cuisine)
SPA
sauna,...
INDOM
7 500 000 €
Villa in France
800 sq.m
France
Provence region
Provencal style villa
Elegant Provencal-style villa in the vicinity of Aix-en-Provence,
a 30-minute drive from Marseille Airport and from the beaches of the Mediterranean Sea.
The living area of the villa is 800m2
8 bedrooms with private bathrooms and dressing rooms ,
swimming pool,
tennis court...
INDOM
18 000 000 €
Mansion in France
570 sq.m
France
Cote d'Azur
Mansion on the first line
Stunningly beautiful modern mansion on the Boulevard Croisette in Cannes,
on the first line from the beach.
Design solutions, a magnificent panoramic view of the Bay of Cannes.
The living area of the mansion is 350m2 + a terrace of 150m2 and + a terrace of 70m2
The condition is...
INDOM
7 400 000 €
Villa in France
550 sq.m
France
Rhone-Alpes region
Lake Geneva
Villa with beach
A very rare offer!
A gated private residential complex just 20 minutes from Geneva,
with excellent infrastructure, its own beach, port, castle with a gastronomic restaurant and supermarket.
This is the best residential complex
on the French coast of Lake Leman...
INDOM
Price on request
Villa in Cap d'Antibes, France
205 sq.m55
Credit 0.85-1.85%
This modern villa, recently and completely refurbished, is located in a gated area on the western slope of the Cape d'Antibes, with stunning sea views and exquisite amenities.
The house is fully furnished and consists of: double living room with access to the terrace with pool and sea views, 5 bedrooms with private bathroom each, equipped...
RFC ESTATE
26 000 000 €
Villa in Saint-Raphael, France
892 sq.m9
Credit 0.85-1.85%
Unique waterfront property. Surrounded by a forest park of almost 1.8 hectares, the south-facing house has an exceptional location and large volumes. On a total area of almost 900 m2, divided between the main villa, the guest area and the staff quarters, there are a total of 7 suites, as well as 2 staff bedrooms. A dream place with direct sea...
RFC ESTATE
775 000 €
Apartment in Nice, France
83 sq.m31
New tree-bedroom apartment for sale, located in a new residence on the heights of Nice enjoying beautiful views over the sea, Nice surroundings and hills. The flat offers 83 sqm of living space, a terrace of 46 sqm and a private garden of 160 sqm. This new construction of modern architecture includes 16 apartments and features a park and a...
AN EXCEPTIONAL OFFER: FREE NOTARY SERVICES
On the heights of Evian-les-Bains in an elite residential area overlooking the lake. This new real estate program is a small condominium on a human scale consisting of 18 apartments. It is distinguished by its very neat modern architecture, which prefers light and panoramas of a magnificent landscape....
IMMOPS, Groupe AVS
1 280 000 €
Apartment in Villefranche-sur-Mer, France
111 sq.m433
Credit 0.85-1.85%
Magnificent 4-room apartment with a terrace and a garage in a residence with a swimming pool. In a luxury residence with swimming pool, concierge and landscape gardener, superb 4-room apartment located on the third floor with a magnificent terrace with side sea views. The apartment consists of an entrance hall, large living room, separate...
RFC ESTATE
1 300 000 €
Apartment in Beaulieu-sur-Mer, France
105 sq.m33
Apartment for sale with sea view, ideally located in the center of Beaulieu-sur-Mer, 3 minutes walk to the beach, port, restaurants and shops. With a living area of 105 sq.m., the apartment is fully renovated, furnished and includes a living room with an open plan kitchen, 3 bedrooms and 3 bathrooms. The apartment is located on the top floor of...
SERVICEAZUR
3 300 000 €
Villa in Saint-Jean-Cap-Ferrat, France
114 sq.m42
Credit 0.85-1.85%
Charming little villa in need of a refresh, located on the prestigious Cap Ferrat peninsula, on flat and usable land of approximately 1150 sqm. House about 120 sq.m. on two levels it can be expanded by another 110 sq.m. due to the empty space in the attic and at garden level (garage, etc.). The house consists of 2 independent apartments that can...
RFC ESTATE
2 350 000 €
Villa in Roquebrune Cap Martin, France
290 sq.m855
Online Viewing
We are pleased to be able to present to you this magnificent Villa from 1928 in Roquebrune-Cap-Martin entirely built in stone, on landscaped grounds of 1300m2 with swimming pool and thousand-year-old olive tree enjoying an unobstructed view of the sea.
This property has a total living space of 290m2.
The house is distinguished by its...
Private person
576 000 €
Apartment in Cagnes-sur-Mer, France
150 sq.m2
Sale of a 3-room apartment in a new building located in the privileged area of Cagnes-sur-Mer, next to the Polygon Riviera shopping center, on the territory of a forest park with an area of 1,700 sq.m. Living area of 77.50 sq.m., the apartment is located on the 4th floor and consists of a living room with a kitchen, opening onto a terrace of...
SERVICEAZUR
195 000 €
Flat in Nice, France
26 sq.m11
Online ViewingRemote Transaction
New building in Saint Laurent du Var, 5 minutes from NiceIn the heart of urban life, this new project is located in the vicinity of the train station - less than 5 minutes on foot, Nice airport - 5 minutes by car, the famous CAP 3000 shopping center and Saint Laurent du Var beach - 3 minutes by car. Completion of construction works: 1st...
Taxes are calculated on January 1 for the previous year. The owner of the property receives a statement with a ready-made amount at the end of August, and he must pay by October 15 (you can pay in installments every month). For an owner who purchased a house, for example, in the middle of the year, the amount of taxes is calculated according to the actual period of ownership. If you are late in payment, a fine is added to the specified amount – 10% of what you owe to the state.
The letter from the tax service comes to the address specified in the contract of sale of real estate. But in the future, you can change it by sending a request to the inspection.
