Like millions of other property owners, you will receive your property tax notice by October 9. And, as usual, the amount is expected to increase again. The rise will be slight if your municipality has not revised its rate and only the national increase of 1.7% is applied, but more significant if your municipality has adjusted its scale. However, there are ways to ease this burden — in particular, through a capping mechanism that is less well known than the exemption granted to low-income households.
Provided for under Article 1391 B ter of the General Tax Code, this discreet mechanism makes it possible to reduce or even erase part of the property tax. In practice, eligible taxpayers can “cancel” the portion of their property tax that exceeds 50% of their household income. This is an attractive measure, but it is subject to several conditions.
First, the property on which the tax is assessed must be your primary residence. Second, the applicant must not have been subject to the IFI (real estate wealth tax) in the previous year. Third, the household’s taxable reference income must not exceed certain thresholds, which vary depending on the number of household tax shares.
For example, in 2025, the taxable reference income for 2024 will be taken into account. You can find this in your personal account on the tax authority’s website or in your income tax notice received in the summer following your tax return. To qualify for this benefit, your 2024 taxable reference income must not exceed €29,815 for a single person, increased by €6,966 for the first additional half-share and €5,484 for each subsequent half-share. Please note: the tax authorities also take into account interest from certain savings accounts when determining eligibility.
To benefit from this capping, you must complete form No. 2041-DPTF-SD, available on the tax authority’s website, and attach the required supporting documents, such as your income tax notice. This should then be sent to your local tax office (the contact details are indicated on your property tax notice). You can also submit the request online via your personal account on impots.gouv.fr. In case of difficulty, you can contact your tax office directly.
To activate this mechanism, you must send the completed form together with the supporting documents to your tax office no later than December 31, 2026 — for the 2025 property tax. If the request is approved, the tax authorities will refund the overpayment along with late-payment interest. Important: this reimbursement is possible only after paying the tax, which must be settled by October 20!
In addition, it should be noted that people over 75 years of age, as well as those receiving disability benefits (AAH), may be fully exempt from property tax, subject to income conditions.
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📩 Please contact us for more information
Provided for under Article 1391 B ter of the General Tax Code, this discreet mechanism makes it possible to reduce or even erase part of the property tax. In practice, eligible taxpayers can “cancel” the portion of their property tax that exceeds 50% of their household income. This is an attractive measure, but it is subject to several conditions.
First, the property on which the tax is assessed must be your primary residence. Second, the applicant must not have been subject to the IFI (real estate wealth tax) in the previous year. Third, the household’s taxable reference income must not exceed certain thresholds, which vary depending on the number of household tax shares.
For example, in 2025, the taxable reference income for 2024 will be taken into account. You can find this in your personal account on the tax authority’s website or in your income tax notice received in the summer following your tax return. To qualify for this benefit, your 2024 taxable reference income must not exceed €29,815 for a single person, increased by €6,966 for the first additional half-share and €5,484 for each subsequent half-share. Please note: the tax authorities also take into account interest from certain savings accounts when determining eligibility.
To benefit from this capping, you must complete form No. 2041-DPTF-SD, available on the tax authority’s website, and attach the required supporting documents, such as your income tax notice. This should then be sent to your local tax office (the contact details are indicated on your property tax notice). You can also submit the request online via your personal account on impots.gouv.fr. In case of difficulty, you can contact your tax office directly.
To activate this mechanism, you must send the completed form together with the supporting documents to your tax office no later than December 31, 2026 — for the 2025 property tax. If the request is approved, the tax authorities will refund the overpayment along with late-payment interest. Important: this reimbursement is possible only after paying the tax, which must be settled by October 20!
In addition, it should be noted that people over 75 years of age, as well as those receiving disability benefits (AAH), may be fully exempt from property tax, subject to income conditions.
⸻
📩 Please contact us for more information