# Tenant occupier tax

> Property tax assessed on the occupier rather than the owner.

**Canonical URL:** https://classa.info/glossary/tenant-occupier-tax
**Page type:** glossary
**Last updated:** 2026-04-01T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- Property tax assessed on the occupier rather than the owner.
- Common in UK (business rates), France (taxe foncière reimbursed), Hong Kong (rates), Singapore (property tax).

## Key facts
- **category**: Tax
- **regionScope**: UK, EU, APAC

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Citation: Source: Class A Atlas (https://classa.info/glossary/tenant-occupier-tax), updated 2026-04-01T00:00:00.000Z.