Paris Property and Housing Tax for Foreign Homebuyers

Christine Bacoup-Tidas
Apr 25
3 min read

Updated: Oct 21

That's it! You’ve made the big leap: buying your dream apartment in Paris, your personal home away from your home country in the United States, Australia, or elsewhere.

Even if you plan to spend only a few leisurely months per year in Paris, the French tax authorities will take an interest in your property.

Illustration of Parisian skyline, pastel buildings, Eiffel Tower in the background; people walking, casual mood. Pale sky, tree in foreground.

As a property owner in Paris, you will be liable for:

Property Tax (Taxe Foncière)
Housing Tax (Taxe d’Habitation) if your Paris home is a secondary residence

🇫🇷 **Property Tax (*Taxe Foncière***)

All property owners in France are liable for the property tax, calculated on the cadastral rental value of the property.

🥐 How Is Property Tax Calculated?

The cadastral rental value reflects the theoretical rental income a property could generate. This value is periodically reassessed to account for real estate market changes.

Deductions and exemptions may apply:

Primary residences usually benefit from larger deductions
Certain exemptions may apply based on age, location, or property usage

After deductions, the net rental value is multiplied by the municipal tax rate. Additional rates may be added by the department or region, along with other fees such as waste collection taxes.

🥐 Property Tax Rates in Paris

Paris property tax rate: 13.5%
Average in major French cities: 41.61%

In 2023, Paris property tax increased by approximately 52%, due to the elimination of the residence tax (taxe d’habitation) and inflation-linked adjustments to cadastral values. Despite this, Paris remains relatively low compared to other French cities.

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🥐 How Much Property Tax Would You Pay in 2025 For a Paris Home (rough estimate):

40m2 (430 square feet) apartment : approximately 850 Euros annually
80m2 (860 square feet) apartment: approximately 1600 Euros annually
100m2 (1076 square feet) apartment: approximately 2000 Euros annually

🥐 When Is Property Tax Due?

Due date: October each year
Liable party: Owner as of January 1st
Payment options: Monthly installments (mensualisation)

💡 Tip: Ask the seller or listing agent for the current Property Tax Statement at the start of your purchase process to avoid surprises.

🇫🇷 The Housing Tax ("Taxe d'Habitation") 🇫🇷

The housing tax applies only to occupants of secondary residences. If Paris is your main home, you are exempt.

It is calculated based on the rental value recorded in the land registry, multiplied by the annual rate set by local authorities.

🥐 How Much Housing Tax Will You Have To Pay For A Secondary Home In Paris ?

For example, for a secondary home in Paris, with a rental value of 1700 Euros, the taxe d’habitation in 2023 was approximately 4000 Euros.

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🇫🇷 As for the formalities 🇫🇷

after the purchase is finalized, you would need to get your own personal tax number via the official French tax website (see https://www.tometteparis.com/post/property-tax-reminder-for-happy-parisian-property-owners),,

you could then create your personal Internet space on that website, and

inform the tax authorities that your new home is a secondary home, which would lead to the payment of housing tax.

If you do not, or mention that this residence is your “main residence”, as it is your only one in France, this could lead to questions about your tax residence, with more dramatic consequences.

When my clients wish to consult a French tax lawyer about their specific situation, I recommend a reputable English-speaking professional. If needed, she collaborates with my clients’ tax lawyer in their country of residence. This personalized support is part of the comprehensive buyer's agent services Tomette Paris® offers to foreign buyers navigating the Paris real estate market.

At Tomette Paris®, we provide a trusted network of partners, from finding your perfect property in Paris, to connecting you with general contractors, interior designers, financial experts, immigration specialists, to help turn your Parisian property dreams into reality, all with peace of mind.

🥐 🇫🇷 You Dream Paris, Let's Make It Happen! 🥐 🇫🇷