Navigation path

Generic Tax Name Tax on real estate - Land tax
Tax name in the national language Taxe foncière sur les propriétés non bâties
Tax name in English Land tax
Member State FR-France
Tax in force since 1974/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles 1393 to 1406 of the General Tax Code (Code Général des Impôts).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The land tax revenues are shared by municipalities and their public establishments for intercommunal cooperation. (As from 2011, regional and departmental authorities do not perceive the land tax anymore).

Geographical Scope


The land tax is levied annually on owners of undevelopped land.

Tax object and basis of assessment

The land tax is levied annually on owners of any undeveloped land of any nature situated in France except where there is entitlement to permanent or temporary exemption. 

The land tax is based on the cadastral value of land without buildings (excluding certain land included among buildings: see Property tax on buildings).

The tax base is the cadastral value at 1st January 1980, with an allowance of 20%. The cadastral value is assessed according to normal rent steps or otherwise assessed by comparison using valuation tariffs. It is increased each year by applying standard coefficients.

Local authorities have the possibility to increase the tax base for certain potential building land.

Deductions, Allowances, Credits, Exemptions
  • Permanent exemption for public properties, land belonging to certain associations, and land liable to property tax on buildings.
  • Temporary exemption of 5, 8, 10, 15, 30 or 50 years : incentives for organic farming, reforestation, conservation of environmental interest zones, etc.

Local authorities can decide of other temporary exemptions in some cases.

Rate(s) Structure

The amount of tax is calculated by multiplying the cadastral income of each property by the rates voted by each beneficiary local authority for the year in question.

Tax due date

The tax is payable by the owner of the land on January 1st of the year of taxation, before mid-October.

Tax collector

Public Finances General Directorate (Direction Générale des Finances Publiques).

Since this General Directorate belongs to the central authority, 8% of the land tax revenues are taken as fee by the central authority.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d29ad + d59aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 EUR
2008 863.00 EUR 0.04
2007 851.00 EUR 0.04
2006 831.00 EUR 0.04
2005 974.00 EUR 0.06
2004 937.00 EUR 0.06
2003 894.00 EUR 0.06
2002 890.00 EUR 0.06
2001 872.00 EUR 0.06
2000 860.00 EUR 0.06