Property tax: exemptions and reductions, conditions and deadlines

New residential construction is exempt from property tax for two years, starting January 1st of the year following the completion of construction, provided a declaration is made within 90 days. Existing properties may be exempt for three years after energy-saving renovations, in certain municipalities and under specific conditions. Individuals over 75, certain benefit recipients, and taxpayers aged 65 to 75 (who receive a €100 tax credit) are subject to specific income-based rules. Since January 1, 2025, the exemption for energy-saving renovations applies to properties completed more than 10 years ago.

This page is based on information from service-public.gouv.fr (verified on September 25, 2026) and economie.gouv.fr (written on August 18, 2026). It does not provide the rates set by local authorities, which vary from one municipality to another.

The cases, in a table

New construction: 2 years

Service-public.fr states that a new residential building is exempt "for two years, starting from January 1st of the year following the completion of the work." Economie.gouv.fr refers to the two years following the year of final completion. The declaration must be made "no later than 90 days after the completion of the work," using forms H1 (detached house), H2 (apartment), or IL (change of physical characteristics or use), or via the Public Finances website.

By a special resolution, the municipality or the intermunicipal authority (EPCI) can reduce this exemption. The percentage reduction depends on the resolution: contact the municipality or the EPCI for more information.

Older housing: energy-saving renovations, 3 years

The exemption applies for three years, starting from the year following the year in which the work is fully paid for. Service-public.fr limits it to certain municipalities and conditions. Economie.gouv.fr states that local authorities can decide, by resolution, to grant a full or partial property tax exemption for three years. Eligible work, the applicable rate, and the procedure should be verified with the local authority.

What has changed: "As of January 1, 2025," the exemption applies to homes completed more than 10 years ago. Before that date, it applied to homes completed before January 1, 1989.

Spending requirements: the amount must exceed €10,000 for the year preceding the first year of exemption, or €15,000 over the three preceding years. The declaration must be filed with the tax office in the area where the property is located before January 1st of the first year for which the exemption applies.

High-performance new housing and rent-to-own options

For new, energy-efficient housing, service-public.gouv.fr indicates a 5-year exemption starting the year after completion, granted by a resolution of the municipality or the inter-municipal authority (EPCI). For housing under a rent-to-own agreement, it indicates that it can be exempt from the tax for 15 years. The conditions for this exemption can be found in the official information sheet.

Over 75 years old, allowances, income

If you were over 75 years old on January 1, 2026, you may be eligible for an exemption on your primary residence if your reference tax income is below certain thresholds. Economie.gouv.fr adds that no specific action is required once the conditions are met. The exemption can also apply to any secondary residence, provided you live there.

According to service-public.gouv.fr, recipients of the Aspa (Supplementary Allowance for the Elderly) are exempt from property tax on their primary residence (the information sheet covers the 18-65, 65-75, and over-75 age brackets), as are those receiving the Asi (Supplementary Allowance for the Elderly) in the 18-65 age bracket. Recipients of the AAH (Adult Disability Allowance) may also be eligible, subject to a tax reference income threshold.

For 2026, service-public.gouv.fr publishes, in mainland France, a table entitled "Limits for property tax abatements, exemptions and reductions in 2026" (income received in 2025). The same table appears in several cases on the information sheet: AAH (Adult Disability Allowance), "Other cases" for those aged 65 to 75 and over 75. Excerpt:

The table provides for an increase of €3,416 per additional half-share and €1,708 per additional quarter-share.

For cases related to Aspa, Asi or AAH, service-public.gouv.fr indicates that, if you lose your right to exemption, it is extended for 2 years, then a reduction on the rental value is applied, two-thirds for 1 year and one-third for the last year.

65 to 75 years old: €100 tax relief

Economie.gouv.fr indicates that a person aged over 65 and under 75 can benefit from a €100 reduction on the property tax for their main residence, within the income limits set by Article 1417-I of the French General Tax Code (CGI), and that this reduction is automatically applied by the tax authorities. Service-public.gouv.fr mentions a €100 reduction for people who were over 65 and under 75 on January 1, 2026, without being exempt, and whose reference tax income is below certain thresholds: the table above applies in this case ("Other cases").

Capping and vacancy

The income-based cap eliminates the portion of property tax exceeding 50% of the household's income for the primary residence, provided the property was not subject to the wealth tax (IFI) the previous year. For the 2026 tax year, the income limit is €30,083 for one tax unit in mainland France (€42,645 for two tax units). Applications must be submitted before December 31st of the year following the tax assessment (economie.gouv.fr).

For vacant rental properties, a tax relief is available if the vacancy lasts at least three consecutive months, is not at your discretion, and applies to the entire property or a portion that can be rented separately. Seasonal and furnished rentals are not eligible. This tax relief is not granted automatically; you must submit a claim. Economie.gouv.fr sets the deadline for applications at December 31st of the following year. The amount of the tax relief can be verified with the local tax office.

What the exemption does not cover

Service-public.gouv.fr clarifies that the exemption for new residential construction does not apply to the household waste collection tax (TEOM). Economie.gouv.fr specifies this for the exemption for those over 75. For other cases, please contact the relevant government department.

Property tax exemptions: a numerical example (fictitious profile)

Situation. A homeowner has a house built, completed on October 14, 2026. He also renovates an apartment completed in 2005: energy-saving work costing €11,500, paid in full in 2026. Assumptions of the fictitious profile: the apartment is located in a municipality where the exemption is granted and meets the conditions; no resolution has reduced the exemption for the house.

Issue. What are the dates to be respected and the years concerned?

Strategy. Declare the house within 90 days and the apartment before January 1st of the first year of exemption, then calculate the years exempt.

Result.

The €11,500 in expenses exceeds the €10,000 threshold by €1,500. This profile is fictitious: the amounts and dates are hypothetical, and the calculation does not guarantee any results for your specific situation.

Property tax exemptions: what changes depending on your situation

• Your municipality. Several exemptions depend on a resolution or only apply in certain municipalities.
• The age of the dwelling. More than 10 years since January 1, 2025 for energy saving works; completed before January 1, 1989 before that date.
• Your age and income. They decide between exemption, a €100 tax credit, or no benefit.
• Your residence. The age and income-related measures target the main residence.
• The date of your application. The 90-day and January 1st deadlines run from a specific event.

The rule depends on your situation. No results are guaranteed.