Paris, Grenoble, Lyon, Mulhouse, Limoges… Property tax increases in certain cities and towns hit the headlines in the fall of 2023. While new increases are looming for 2024, the DGFiP lifts the veil on the statistics departmental property tax 2023. Paris is unsurprisingly at the head of the highest annual increases… but the capital is surpassed in terms of the average tax.
Flashback. At the end of summer 2023, controversies multiplied over the crazy inflation of local taxes. With a few symbolic cases, such as Paris, where the municipal property tax rate was doubled. But this doubled rate was explained by the stability of previous years… and by the lowness of this same rate compared to the rest of France.
Clearly, Paris was starting from the bottom: the municipal rate thus rose from 13.5% in 2022 to 20.5% in 2023… when it exceeds 75% in around fifteen municipalities. The illustration, also, of the very complex calculation of the land tax, which integrates both a basic value (the cadastral rental value), a municipal rate, a departmental rate, but also additional taxes such as that of household waste.
Land tax: this two-digit increase that affects owners
Here below is the average amount of this local tax per department for each household liable for land taxan average that differs from the average tax per home because some households have several.
| Average property tax per owner in 2023 | Increase from 2022 to 2023 | |
| AIN | 1390 | 9% |
| AISNE | 1686 | 5% |
| ALLIANCE | 1468 | 8% |
| ALPES DE HAUTE PROVENCE | 1694 | 8% |
| HIGH MOUNTAINS | 1453 | 7% |
| ALPES-MARITIMES | 1577 | 8% |
| ARDECHE | 1206 | 9% |
| ARDENNES | 1486 | 7% |
| ARIEGE | 1350 | 7% |
| DAWN | 1624 | 12% |
| AUDE | 1637 | 7% |
| AVEYRON | 1255 | 7% |
| BOUCHES-DU-RHONE | 2176 | 8% |
| CALVADOS | 1577 | 7% |
| CANTAL | 1169 | 7% |
| CHARENTE | 1589 | 7% |
| CHARENTE MARITIME | 1389 | 7% |
| DEAR | 1340 | 8% |
| CORREZE | 1352 | 11% |
| GOLDEN COAST | 1661 | 6% |
| COTES-D’ARMOR | 1127 | 10% |
| DIG | 997 | 9% |
| DORDOGNE | 1426 | -3% |
| DOUBS | 1360 | 6% |
| DROME | 1663 | 7% |
| EURE | 1666 | 7% |
| EURE-ET-LOIR | 1664 | 7% |
| FINISTERE | 1223 | 8% |
| SOUTHERN CORSE | 1402 | 7% |
| UPPER CORSICA | 1024 | 7% |
| GARD | 1810 | 7% |
| HAUTE-GARONNE | 2006 | 7% |
| GERS | 1497 | 7% |
| GIRONDE | 1783 | 8% |
| HERAULT | 1824 | 7% |
| ILLE-ET-VILAINE | 1375 | 8% |
| INDRE | 1095 | 8% |
| INDRE-ET-LOIRE | 1502 | 7% |
| ISERE | 1967 | 11% |
| JURA | 1453 | 8% |
| LANDES | 1230 | 8% |
| LOIR-ET-CHER | 1499 | 8% |
| LOIRE | 1628 | 6% |
| HAUTE-LOIRE | 1240 | 7% |
| LOIRE ATLANTIQUE | 1540 | 8% |
| LOIRET | 1878 | 7% |
| BATCH | 1423 | 9% |
| LOT-ET-GARONNE | 1710 | 7% |
| LOZERE | 1180 | 9% |
| MAINE-ET-LOIRE | 1683 | 7% |
| SLEEVE | 1420 | 8% |
| MARL | 1805 | 6% |
| HAUTE-MARNE | 1274 | 6% |
| MAYENNE | 1233 | 7% |
| MEURTHE-ET-MOSELLE | 1499 | 7% |
| MEUSE | 1298 | 7% |
| MORBIHAN | 1237 | 8% |
| MOSELLE | 1402 | 9% |
| NIEVRE | 1281 | 8% |
| NORTH | 1771 | 6% |
| OISE | 1935 | 7% |
| ORNE | 1373 | 8% |
| PAS-DE-CALAIS | 1721 | 8% |
| PUY DE DOME | 1622 | 9% |
| PYRENEES-ATLANTICS | 1377 | 7% |
| HAUTES-PYRENEES | 1453 | 8% |
| EASTERN PYRENEES | 1580 | 7% |
| LOWER RHIN | 1469 | 7% |
| HAUT-RHIN | 1449 | 11% |
| RHONE | 1717 | 8% |
| HAUTE-SAONE | 1155 | 7% |
| SAONE-ET-LOIRE | 1488 | 6% |
| SARTHE | 1399 | 7% |
| SAVOY | 1455 | 8% |
| HAUTE-SAVOIE | 1235 | 9% |
| PARIS | 2381 | 41% |
| SEINE-MARITIME | 2197 | 6% |
| SEINE ET MARNE | 2408 | 6% |
| YVELINES | 2326 | 9% |
| TWO SEVRES | 1328 | 9% |
| SUM | 1596 | 8% |
| TARN | 1661 | 7% |
| TARN-ET-GARONNE | 1866 | 8% |
| VAR | 1843 | 7% |
| VAUCLUSE | 1827 | 7% |
| VENDEE | 990 | 8% |
| VIENNA | 1363 | 7% |
| HAUTE-VIENNE | 1467 | 10% |
| VOSGES | 1303 | 7% |
| YONNE | 1354 | 8% |
| BELFORT TERRITORY | 1792 | 7% |
| ESSONNE | 2643 | 7% |
| HAUTS-DE-SEINE | 2534 | 8% |
| SEINE-SAINT-DENIS | 3521 | 7% |
| VAL DE MARNE | 2829 | 8% |
| VAL D’OISE | 2604 | 8% |
| GUADELOUPE | 2321 | 8% |
| MARTINIQUE | 2020 | 5% |
| GUYANA | 2817 | 7% |
| THE MEETING | 2352 | 8% |
| MAYOTTE | 3389 | 11% |
| TOTAL FRANCE | 1749 | 9% |
Source: PROPERTY TAX ON BUILT PROPERTIES, NUMBER OF NOTICES AND AVERAGE AMOUNT OF TAX FOR ALL PAYERS, YEAR 2023, DGFiP.
Land tax: the truth from the false on the maddening 2023 increase
The top 10 biggest increases in 2023
In Paris, the rate has doubled in 2023. And like everywhere in France, the cadastral rental values - the basis for calculating your property tax – have increased by more than 7%. Result? Average tax paid by taxpayers up by more than 40%! Here are the seven other departments where the average property tax paid by homeowners has increased by more than 10%.
| Top 10 biggest increases 2023 | Average property tax per owner in 2023 | Average property tax 2022 | evolution 2022 2023 |
| PARIS | 2381 | 1690 | 41% |
| DAWN | 1624 | 1454 | 12% |
| MAYOTTE | 3389 | 3044 | 11% |
| ISERE | 1967 | 1771 | 11% |
| CORREZE | 1352 | 1218 | 11% |
| HAUT-RHIN | 1449 | 1309 | 11% |
| HAUTE-VIENNE | 1467 | 1333 | 10% |
| COTES-D’ARMOR | 1127 | 1026 | 10% |
| DIG | 997 | 912 | 9% |
| MOSELLE | 1402 | 1284 | 9% |
The top 10 highest average property taxes
The ranking changes completely when it comes to listing the 10 departments where the average tax paid per taxpayer is the highest. This time, Seine-Saint-Denis is ahead of Mayotte… two departments which are probably distinguished by the presence of numerous multi-owners because the same territories of Mayotte and Seine-Saint-Denis are much lower when the DGFiP interests the average tax per home (prizes which this time recognize Essonne).
| Top 10 departments where the tax is the highest | Average property tax per owner in 2023 | Number of land tax notices |
| SEINE-SAINT-DENIS | 3521 | 415917 |
| MAYOTTE | 3389 | 12224 |
| VAL DE MARNE | 2829 | 437657 |
| GUYANA | 2817 | 42344 |
| ESSONNE | 2643 | 437049 |
| VAL D’OISE | 2604 | 384977 |
| HAUTS-DE-SEINE | 2534 | 575940 |
| SEINE ET MARNE | 2408 | 509188 |
| PARIS | 2381 | 1027083 |
| THE MEETING | 2352 | 256632 |
Source: Ministry of the Economy, Finance, Industrial and Digital Sovereignty – DGFiP, base data
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