French local property tax, paid by owner but typically reimbursed by tenant.

  • French local property tax, paid by owner but typically reimbursed by tenant.
  • Levied annually by communes on the cadastral rental value.

Taxe foncière

Tax · EU

Short definition

French local property tax, paid by owner but typically reimbursed by tenant.

Full definition

Levied annually by communes on the cadastral rental value. Lease typically requires the tenant to reimburse — confirm in the bail.

Why this matters for Class A leasing

Taxe foncière is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across EU markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the EU definition alongside the global standard so cross-border occupiers can translate quickly.