Code General des Impots (CGI Art. 1380–1414)

France Property Tax (Taxe Fonciere TFPB) Calculator

Calculate your annual French real estate property tax (Taxe Fonciere sur les Proprietes Baties - TFPB). Estimate the statutory 50% cadastral allowance, communal and intercommunal votes across major French cities, household waste collection (TEOM), and state management costs.

Total Annual Taxe Fonciere Bill (Avis d'Imposition)
€0.00
€0.00 / month (mensualisation)
Net Taxable Base (50% VLC)
€0.00
Effective Property Tax Rate
0.0%
Commune & Interco (TFPB): €0.00
Waste Collection (TEOM): €0.00
State Admin Fees: €0.00
Tenant Recoverable Share: €0.00

Property Assessment Parameters

€

Annual theoretical rental value inscribed on your avis d'imposition (VLC revalorisee).

Taxe d'Enlevement des Ordures Menageres voted by local agglomeration (typically 6% to 12%).

Fiscal Breakdown Details CGI Art. 1388

Gross Cadastral Rental Value (VLC): €4,800.00
Statutory 50% Flat Allowance Abattement forfaitaire charges
- €2,400.00
Net Taxable Cadastral Base: €2,400.00
Communal & Intercommunal TFPB Rate 31.8%
€763.20
Household Garbage Tax (TEOM) Rate 8.5% (Recoverable)
€204.00
State Management & Collection Fee 3% on TFPB + 8% on TEOM
€39.22
Total Tax Due (Avis d'imposition): €1,006.42

💡 Rental Property Charge Recovery Rule

Under French residential tenancy law (Loi n° 89-462 du 6 juillet 1989), landlords may legally pass on the TEOM (Garbage Collection Tax) and its proportional state management fee (~8%) to the tenant recoverable rental charge (charges recuperables). The core communal TFPB remains the sole legal liability of the property owner.

Major French Municipalities Taxe Fonciere Rates Comparison

Municipality (Commune) Communal + Intercommunal Rate Typical TEOM Rate Est. Annual Tax on €5,000 VLC Payment Schedule
Paris (75) ~20.5% 6.1% ~€695 Mid-October annual or monthly direct debit
Lyon (69) ~31.8% 5.1% ~€960 Mid-October annual or monthly direct debit
Nice (06) ~35.3% 8.5% ~€1,140 Mid-October annual or monthly direct debit
Toulouse (31) ~39.8% 9.0% ~€1,270 Mid-October annual or monthly direct debit
Marseille (13) / Bordeaux (33) ~45.4% – 46.4% 9.5% ~€1,450 Mid-October annual or monthly direct debit
MS

Engr. Muhammad Shahzad

Verified Technical Author

Principal Civil & Systems Software Engineer specializing in European statutory fiscal models, computational tax algorithms, and French local property taxation frameworks.

📊 Bareme Officiel URSSAF, DGFiP et Cotisations Sociales de France

Statutory Component / Legal Deduction Item Calculated Amount (EUR)
Primary Net / Statutory Payable Amount 0,00 €