Background
The property tax is a local tax payable by the owners or usufructeurs of a dwelling in France. Eligibility for an exemption or reduction often depends on the age of the taxpayer and the amount of the taxpayer's reference tax income (RFR). Specific provisions apply to persons over the age of 65, to the beneficiaries of the Allowance for Adults with Disabilities (AAH) and to those who receive the Allowance for Solidarity with the Elderly (Aspa) or the Supplementary Allowance for Disability (ASI).
Why it's important
Knowing these conditions allows owners to significantly reduce their tax charges or to completely exempt themselves from the tax if their resources are below the legal limits. This is particularly crucial for seniors and low-income people with disabilities. Comparing your 2025 benchmark tax income with the cap schedule helps you check your fees and avoid a calculation error.
What Changes
For the year 2026, the exemption is conditional on the non-exceeding of specific 2025 income thresholds for those over 75 years of age and the beneficiaries of the AAH. A flat-rate reduction of €100 is also maintained for people aged 65 to 75 years under resource conditions.
Useful details
- The total exemption is granted to the beneficiaries of the Old Age Solidarity Allowance (Aspa) or the Supplementary Disability Allowance (ASI) without any condition of resources.
- The total exemption in 2026 applies to persons over the age of 75 who are at the 1st January 2026 or to the beneficiaries of the Adult Disability Allowance (AAH) if the reference tax income of 2025 does not exceed the limit.
- Exemption ceiling 2025 for 1 part — € 12,793.
- For 1.25 part — 14 501 €.
- For 1.5 part — €16,209.
- For 1.75 part — 17 917 €.
- For 2 shares — 19,625 €.
- For 2,25 shares — 21,333 €.
- For 2.5 shares — € 23,041.
- For 2.75 shares — €24,749.
- For 3 shares — 26,457 €.
- Ceiling increases: for each additional quarter share add 1 708 €; for each additional half share add 3 416 €.
- A reduction of €100 is granted to persons aged 65 to 75 on 1 January 2026 if their reference tax income 2025 does not exceed the limits indicated.
- These figures concern metropolitan France; different ceilings apply in the overseas departments and regions.
Terms to know
- Taxe foncière sur les propriétés bâties
- Annual local tax payable by owners of built real estate (houses, apartments) and their outbuildings.
- Usufruitier
- A person who has the right to use property and collect its income (rents, crops), without being the owner (no-owner).
- Revenu fiscal de référence
- Indicator of household income used for the granting of aid and exemption from local taxes, calculated on the basis of taxable net income and certain allowances.
- Parts fiscales
- Unit of measure of the family quotient which weighs the amount of the tax according to the family situation (single, couple, dependent children).
- Allocation aux adultes handicapés (AAH)
- Social benefit for adults with disabilities with reduced working capacity and low resources.
