Before you buy or rent a property in France it is important to note that the local property rates are made up of two different taxes.
One is called the taxe d’habitation – a residence tax
The other is called taxe foncière – an ownership tax
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Extra notes: Taxe d’Habitation – French Residence Tax
This tax is an annual residence tax imposed on the occupier of a French property in which they were resident on 1st of January of a given year.
There are a number of conditions and guidelines and a complex calculation involved so you will need to confirm with your local tax office (Centre des Impôts Fonciers) on how this tax will apply to you.
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Note: Details on our 110 Tip electronic French real estate buyer’s guide plus checklists is here.