Taxe foncière 2026: pay by 15 October, or by the 20th online
French property tax is owed by whoever owned the property on 1 January. Payment by cheque, transfer or cash (if the amount is €300 or less) is due 15 October, online payment 20 October at midnight. Who it concerns, and what to do if you cannot find the notice.
If you own a flat, a house or even a share of one in France, the avis de taxe foncière — the property tax notice — arrives in autumn. The 2026 deadlines:
| How you pay | Deadline |
|---|---|
| Cheque, transfer, cash — if the amount is €300 or less | 15 October 2026 |
| Online, by phone or tablet | 20 October 2026, midnight |
| Direct debit on the due date (prélèvement à l'échéance) | money is taken 10 days after the deadline |
Paying online buys five extra days. The money is then taken at least 10 days after the deadline — the exact date is shown when the payment is made; a debit 3 days after the payment can also be chosen.
Who owes it
The tax is owed by whoever owned the property on 1 January of the tax year. The rules place it on the owner, not the occupant: if you rent your flat out, taxe foncière stays with you and not with your tenant. If you bought mid-year, the previous owner owes it for that year — though in practice the parties usually agree to split it pro rata, and that clause is written into the notarial deed.
If you rent your home, taxe foncière does not concern you at all. That is a common confusion among people who have recently arrived.
Exemptions that are easy to miss
The rules provide several grounds for full or partial exemption:
- aged 75 or over — exemption on your main home if income is below the threshold (for a single person in mainland France the 2026 reference is €12,793);
- recipients of Aspa or Asi — exemption on the main home with no income condition; recipients of AAH — if income is below the threshold;
- new build — two-year exemption after completion;
- energy renovation — a possible three-year exemption where the commune has voted for it;
- rental property standing empty against your will — partial relief (dégrèvement) on application, where the vacancy is involuntary and has lasted at least three consecutive months.
These are grounds, not automatic outcomes: several of them require a claim to the tax office.
If no notice arrives
Notices go out in autumn, and not everyone gets one on paper: if you ever opted into electronic documents, there will be no letter at all. The amount and the deadline are always visible in your account on impots.gouv.fr, under your documents.
If you miss the deadline
The rules provide a 10% surcharge for late payment (Code général des impôts, articles 1730–1731 B).
For next year you can switch to monthly payment (mensualisation): for debits to start in January 2027, sign up by 15 December 2026. Ten payments are then taken on the 15th of each month, January to October.
Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.