---
title: "Taxe foncière — Class A Atlas glossary"
description: "French local property tax, paid by owner but typically reimbursed by tenant."
canonical: https://classa.info/glossary/taxe-fonciere
pageType: glossary
lastUpdated: 2026-04-01T00:00:00.000Z
license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)."
---

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

## TL;DR

- 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](/glossary/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](/topics/cross-border-expansion) occupiers can translate quickly.

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