France taxe foncière 2026: payment deadlines and reliefs

France’s 2026 taxe foncière must be paid by 15 October when an authorised non-online method is used for a bill of €300 or less, or by midnight on 20 October when paying online. Online and due-date payments are normally debited on 26 October. Owners should check the amount, payment method and bank account shown in their official French tax account rather than relying on a link in an email.

What are the 2026 taxe foncière payment dates?

• 15 October 2026: deadline for authorised non-online payments where the amount is €300 or less.
• 20 October 2026 at midnight: deadline for online payment through impots.gouv.fr or the official impots.gouv mobile app.
• 26 October 2026: bank debit date for due-date direct debit and, unless an immediate debit was selected, online payments.

The 30 September deadline to join the due-date direct-debit scheme has already passed. People who did not enrol should use the payment option shown on their notice and complete it by the relevant October deadline.

Who normally pays taxe foncière?

Taxe foncière is generally payable by the person who owned the property, or held the usufruct, on 1 January 2026. It remains the owner’s tax when the home is rented to a tenant. The charge can apply to houses, flats, parking spaces, commercial buildings and other fixed property.

A sale during 2026 does not change the tax authority’s legal position for that year: the person who owned the property on 1 January remains liable. A sale contract may contain a private arrangement between buyer and seller to divide the cost, but that does not transfer the tax authority’s claim.

Which payment method applies?

Payment must be made electronically when the bill is more than €300. Owners can pay through their personal account on impots.gouv.fr or the official mobile app, including by scanning the QR code printed on the notice.

For a bill of €300 or less, authorised alternatives include cash or bank card at an approved partner tobacconist, and card payment at a public-finance centre. The notice itself is the safest guide to the methods available for a particular account.

How can owners check the bill?

The 2026 notice is available in the taxpayer’s online espace Finances publiques. Before paying, check:

• the property and taxpayer details;
• the amount and deadline;
• the bank account selected for debit;
• whether monthly or due-date direct debit already applies; and
• any exemption or reduction shown on the notice.

Questions about a debit contract can be sent through the secure messaging service in the online account. The Direction générale des Finances publiques also lists 0 809 401 401, Monday to Friday from 08:30 to 19:00 metropolitan-France time, with the service free apart from the caller’s normal call charge.

Which exemptions or reductions may apply?

Relief depends on the owner’s circumstances and the property. Official guidance identifies full exemptions for some recipients of old-age, disability or adult-disability benefits, subject to the relevant conditions and income limits. Some owners aged 65 to 74 can receive a €100 reduction for their main home when their reference tax income is within the statutory limit.

Other possible reliefs include an income-based cap for a main residence, temporary exemptions for some newly built or reconstructed properties, and a reduction for premises left vacant for at least three months when the vacancy was outside the owner’s control. These rules have detailed conditions, and some claims require an application rather than being automatic.

The French Economy Ministry’s taxe foncière guide explains the main reliefs and links to the relevant tax forms and legal provisions.

Watch for payment scams

DGFiP warns taxpayers not to click a payment link in an email announcing that a taxe foncière notice is available. Open impots.gouv.fr or the official app directly instead. If an email, text message or website asks for payment details outside the official service, treat it as suspicious.

Taxe foncière checklist for international owners

• Open the official tax account directly.
• Download the 2026 notice and confirm the property details.
• Use the 15 October deadline only for an authorised non-online payment of €300 or less.
• Pay online by midnight on 20 October in all other cases.
• Keep the payment confirmation and allow for the 26 October debit.
• Use secure messaging to query a missing relief, wrong bank account or incorrect property detail.

Last verified: 3 October 2026. Featured image: a house in La Chartre-sur-le-Loir, France, photographed by Barney Moss, used under CC BY 2.0 via Wikimedia Commons. The image was resized by WordPress.