How can you find out a house’s property tax before buying it?

The simplest way is to ask the seller for the latest taxe foncière notice. To understand or check it: the tax equals the property’s cadastral rental value, reduced by 50%, multiplied by the sum of the rates voted by the commune and the intercommunal authority. The household waste collection tax (TEOM) appears on the same notice, with its own rate. In the year of purchase, seller and buyer usually split it pro rata, as the deed provides.

The formula

The tax on built property (art. 1380 of the General Tax Code) is worked out in three steps:

• the cadastral rental value: the property’s theoretical annual rent, set by the tax authority and uprated every year (by 0.8% in 2026);
• the tax base: that value reduced by 50% (art. 1388);
• the amount: the base multiplied by the rates voted each year by the commune, the intercommunal authority and, where relevant, other bodies.

These figures are a worked example, not an average. Rates vary widely from one commune to another.

Property tax calculator

A house price is read together with other figures, such as the price per m² of actual sales and notary fees in 2026. You can work out the purchase costs for free with the free notary fees calculator.

The documents to ask for

• The seller’s latest taxe foncière notice, in full: it shows the base, each authority’s rate and the TEOM.
• The notices for the two or three previous years, to see how the rates have moved.
• The list of works carried out: an extension, a swimming pool or an outbuilding must be declared and raise the rental value.

If the notice looks low for the house you visited, ask whether all works were declared: a catch-up may come later, and it would fall on you as the new owner.

Comparing communes

Two houses with the same rental value can pay very different amounts depending on the commune. The overall rate, commune plus intercommunal authority, can double or more from one area to another. Before choosing an area, compare the rates of neighbouring communes.

Property tax rates commune by commune

For one address, ScanAdresse shows the commune’s property tax rate, the département’s transfer duties and actual sales in the neighbourhood (DVF), with the source of each figure.

The year of purchase: who pays?

Property tax is owed by whoever owns the property on 1 January of the tax year (art. 1415 of the General Tax Code). The seller therefore receives the notice for the year of the sale. In practice the deed almost always provides that the buyer refunds the share running from the sale date to 31 December; this is an agreement between the parties, settled at the notary’s.

The TEOM follows the same payment rules (art. 1520). If you later let the house, the TEOM is one of the charges you can recover from the tenant; the property tax is not.

New buildings and exemptions

A new building in principle gets a temporary two-year exemption from the commune and intercommunal share (art. 1383), which the commune can reduce. It requires a declaration by the owner within 90 days of completion. For a recent house, check the notice to see whether the exemption is ending: the tax can then rise sharply.

Other exemptions depend on the owner’s circumstances (age, income, benefits). They are personal: the seller’s exemptions do not pass to you.

Frequently asked questions

Sources

• Service-public.fr: tax on built property
• impots.gouv.fr: how property tax is calculated
• General Tax Code, art. 1380, 1383, 1388, 1415 and 1520

ScanAdresse is a private service by SRI Group BV (VAT BE1037052239), not connected to any public authority: it brings together public data, with the source and date of every item.

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Updated on 28 October 2026