Tax increaseIn effectProperty taxLocal
Taxe foncière (property tax) on built properties - Uprating
The taxe foncière (property tax) saw dramatic increases in 2023-2025, due to the combined effect of base uprating and local decisions. The cadastral rental values used as the tax base were uprated by +3.4% in 2022, then +7.1% in 2023 and around +5.9% in 2024
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
Impact on public finances
Brings in 2.7 bn €/yr2023 estimate · Local authorities
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
1 January 2022
Measure impact
Automatic annual uprating reflecting high inflation.
Official references
Law number: Code général des impôts (Articles 1380 à 1391 E)
Sources
1 January 2022
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
4 / 4 steps
Completed
Debate and vote
Parliamentary process
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Date estimée: octobre 2022 (vote en commission)
Completed
1 January 2023Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application de la revalorisation des valeurs locatives cadastrales de 7,1% selon l'inflation
Completed
30 December 2022President of the Republic signature
Promulgation
Publication au Journal officiel
Loi de finances pour 2023 promulguée - Revalorisation forfaitaire des valeurs locatives cadastrales de 7,1%