French Land tax

Who has to pay this tax ?

When should I receive the invoice for land tax ?

What is the deadline to pay this tax ?

What if I miss the deadline ?

How can I pay this tax ?

What if I have not received my invoice ?

Don’t I benefit from a 2 year tax exemption on land tax if I purchased a new built property ?


Who has to pay this tax ?

The land tax (taxe foncière) on built fields concerns the owners and usufructaries/life tenants of housed premises and car parks on the 1rst january of the year of taxation. Caravans, mobile group of huts and all tenancies not fixed to the ground are exempted from this tax. On the other hand, a houseboat used in fixed point and set up as a living place is taxable.

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When should I receive the invoice for land tax ?

The first invoices are sent for a reception in the beginning of September. However, this year you are likely to receive your land tax invoice within October.

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What is the deadline to pay this tax ?

The “common” deadline to pay your land tax is on the 15th October 2017. However, if your local tax office is being late to send your land tax invoice, the deadline to pay will be extended to mid November (the deadline for payment is always indicated on your tax bill).

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What if I miss the deadline ?

The tax office will request a 10% surcharge of the amount of your tax.

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How can I pay this tax ?

The land tax can be paid by cheque, payable to TRESOR PUBLIC. Your cheque needs to be sent with the payment slip attached to the land tax invoice (on the bottom of page 2) to the address written on the payment slip (Centre d’Encaissement du Tresor Public…).

If you have a French bank account, you can pay by internet (with a withdrawal of the tax from your bank account 8 days after the deadline) or by TIP. For the latter, you need to date and sign the payment slip and to attach a RIB (French bank account details) if your bank account details are not already on the payment slip. You then need to send everything to the address written on the payment slip (Centre d’Encaissement du Tresor Public…).

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What if I have not received my invoice ?

If you own a French property and you have never received your land tax invoice (for previous years), you need to check with your local tax office that the latter has your correct address. The tax office gets your address from the notary with whom you purchased your French property (through the information there are on your certificate of ownership).

If you have received your previous land tax invoices and have not received this year’s tax invoice, you need to check that your local tax office has your correct address. If the address on your last year’s land tax invoice is not your current address (if you have moved during the year), you need to inform your local tax office of your new address.

If you have chosen monthly instalments to pay your land tax, you will receive your tax bill within the October or November month.

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Don’t I benefit from a 2 year tax exemption on land tax if I purchased a new built property ?

The rule is that newly built properties benefit from a 2 year tax exemption on land tax. However, your local tax office can grant you only a partial tax exemption on land tax for these 2 first years. It is very common that your local tax office request an amount to pay, as the town charges a special tax for itself.

You are also requested to pay “taxe ordures ménagères” (rubbish collect tax) even if you benefit from a 2 year tax exemption. However, you can reclaim this tax (and only this portion) to your tenant.

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