A flat rate increase of 7.1% has been applied to this year’s taxe foncière (property tax) bill but several changes have been made. In particular the conditions for exemptions and rebates for the elderly and disabled have been extended.
The Finance Act for 2023 provides for a ceiling on the tax on main residences and also for a number of exemptions or reliefs. These include reliefs for disabled people or people aged over 75, or for certain types of property. It removes the conditions relating to cohabitation required to qualify for tax relief. These reliefs and exemptions may also be granted to elderly people living in a long-term care facility or retirement home if they retain the use of their former main home.
The condition that the home must remain unoccupied has been removed. If you do not qualify for an exemption, the amount of property tax you pay on your main residence may be eligible to be capped. You can also benefit from such a cap if your income is below a certain level (conditions apply).
You can apply for reliefs and exemptions using the form on the impots website up until 31 December in the year following the year in which the tax is levied.
For an update on the 2023 property tax, including exemptions, rebates and income ceilings see