Date source: 2026-08-23
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Property tax: what income level to be exempt or receive a reduction? Published August 24, 2026 - Service Public / Legal and Administrative Information Department (Prime Minister)
Property tax notices for built properties are sent to you starting August 24. If you are the owner or usufructuary of a property, you must generally pay this local tax. Cases of exemption and reduction exist; they are notably related to your age and the amount of your financial resources.
Image 1 Credits: MIKE FOUQUE - stock.adobe.com
The date your property tax notice becomes available, in paper and/or online format, depends on your choice to be on a monthly payment plan or not; and the payment deadline for this local tax depends on your payment method.
You can find the scheduled date for your property tax notice to become available and the payment deadline, depending on your situation, on the Service Public website.
There are several situations that allow you to be completely exempt from this tax, or to receive a reduction.
Thus, you are completely exempt from property tax on built properties if you are a holder of:
You are likewise exempt from property tax in 2026:
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if you were over 75 years old on January 1, 2026, and your 2025 reference tax income does not exceed a certain threshold (this threshold depends on your household composition);
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if you are a holder of the disabled adults allowance, and your 2025 reference tax income does not exceed a certain threshold (this threshold depends on your household composition).
The reference tax income thresholds not to exceed in these 2 situations to receive the exemption are as follows:
Table - Reference tax income thresholds not to exceed to be exempt from property tax on built properties (thresholds in mainland France) Number of tax units (established based on your family situation and household composition)
The 2025 reference tax income amount not to exceed
Increase for the following additional quarter units
Increase for the following additional half units
Your 2025 reference tax income can be found on the 1st page of your income tax notice issued in 2026.
These thresholds apply to mainland France. You can find the thresholds applied in the overseas departments and regions on the Service Public practical guide "Property tax on built properties (TFPB)".
A €100 reduction granted to certain individuals
You receive a €100 reduction on your property tax if you meet these 2 conditions:
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you were over 65 and under 75 years old on January 1, 2026;
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your 2025 reference tax income does not exceed a certain threshold, which depends on your household composition (these are the same reference tax income thresholds used for property tax exemption).
You can find all possible cases of exemption and reduction on the Service Public practical guide dedicated to property tax on built properties.
For example, a temporary property tax exemption is granted in certain municipalities and under certain conditions for an older home that has undergone energy-saving work.
See also
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Property tax on built properties (TFPB) Service Public
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How to pay your local taxes? Service Public
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Property tax 2026: what is the payment deadline? Service Public
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Local taxes: what are the tax rates in your municipality? Service Public
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Property tax FAQ General Directorate of Public Finance (DGFiP)
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Source: Service-Public / CAF