Property Tax in France to Rise for 7.4 Million Homes in 2026 Due to Revaluation of Amenities

Starting in 2026, approximately 7.4 million French households will experience an average increase of €63 in their property tax, or taxe foncière, following a government update to the tax base calculation method. The Ministry of Economy and Finance (Bercy) has revised the way property tax is calculated by including more accurate assessments of comfort amenities such as access to running water, electricity, bathtubs, showers, toilets, heating, and air conditioning. Each amenity adds fictitious square meters to the taxable living space, leading to higher property tax bills for many homeowners.

This revaluation affects about 25% of houses and 15% of apartments in metropolitan France, with regions like Haute-Corse (over 60% of homes), Corse-du-Sud (45%), Aude (42%), and Paris (25%) most impacted. In contrast, areas like Indre-et-Loire and Isère will see far fewer reassessments. Many properties had not been re-evaluated in over 50 years despite renovations and modern installations, causing inequities in tax contributions among homeowners.

The update is expected to generate an additional €466 million for local governments. Homeowners whose properties lack the specified amenities can legally contest their tax assessments and seek reductions. Minister Amélie de Montchalin has emphasized that the reform promotes fairness by ensuring owners pay appropriately based on their property's actual features. If approved, this measure might be the first step toward a broader reform of property tax calculation to better reflect real property values in France.