Which town in France has the lowest property tax rate in 2026?

Sorbiers (Hautes-Alpes) has the lowest property tax rate in France: the combined rate on built property is just 4.63%.

What are the 10 towns in France with the lowest property tax rate?

In order: Sorbiers (4.63%), Montreuil-en-Auge (5.85%), Camopi (6.00%), Fréchède (7.74%), Châtenay-en-France (8.78%), Gerbécourt (12.78%), Marnes-la-Coquette (14.57%), Bézaudun-les-Alpes (14.81%), Neuilly-sur-Seine (15.06%), and Cipières (15.38%).

Which town in France has the highest property tax rate?

Saint-Nazaire-d'Aude (Aude) has the highest property tax rate in France: the combined rate on built property reaches 101.13%. See The towns in France with the highest property tax rate.

How many towns in France are ranked?

34,857 out of 34,858. Not ranked: towns whose rate is not published.

Which rate is ranked?

The combined rate of the property tax on built property (taxe foncière sur les propriétés bâties): the rates voted by the commune, its intercommunality and local syndicates, plus special taxes and the GEMAPI flood-prevention tax, for the latest tax year published by the DGFiP. It applies to a base derived from the cadastral rental value of the property, so a higher rate does not necessarily mean a higher tax bill.

Lowest Property Tax in France (2026): Towns Ranked by Rate

This ranking covers 34,857 of the 34,858 towns in France. Not ranked: towns whose rate is not published. At the other end of the ranking, Saint-Nazaire-d'Aude (Aude) comes last with 101.13%.

In France, a commune is the smallest unit of local government, from large cities to tiny villages. Paris, Lyon and Marseille are ranked as whole communes: their arrondissements (districts) have no rank of their own.

The ranking: lowest property tax in France

Rank	Town	Department	Combined rate (built property)	Population
1	Sorbiers	Hautes-Alpes (05)	4.63	50
2	Montreuil-en-Auge	Calvados (14)	5.85	65
3	Camopi	French Guiana (973)	6.00	2,197
4	Fréchède	Hautes-Pyrénées (65)	7.74	43
5	Châtenay-en-France	Val-d'Oise (95)	8.78	68
6	Gerbécourt	Moselle (57)	12.78	87
7	Marnes-la-Coquette	Hauts-de-Seine (92)	14.57	1,808
8	Bézaudun-les-Alpes	Alpes-Maritimes (06)	14.81	260
9	Neuilly-sur-Seine	Hauts-de-Seine (92)	15.06	60,515
10	Cipières	Alpes-Maritimes (06)	15.38	398
11	Boulogne-Billancourt	Hauts-de-Seine (92)	15.80	120,206
12 tied	Île-de-Sein	Finistère (29)	15.97	270
12 tied	Île-Molène	Finistère (29)	15.97	184
14	Condé	Indre (36)	16.26	229
15	Puteaux	Hauts-de-Seine (92)	16.72	44,242
16	Carticasi	Haute-Corse (2B)	16.99	25
17	Novella	Haute-Corse (2B)	17.04	83
18	Thiverval-Grignon	Yvelines (78)	17.15	1,033
19	Courbevoie	Hauts-de-Seine (92)	17.29	83,480
20	Aiti	Haute-Corse (2B)	17.35	29
21	Cabris	Alpes-Maritimes (06)	17.54	1,501
22	Foce	Corse-du-Sud (2A)	17.63	153
23	Mulcent	Yvelines (78)	17.85	133
24	Le Tartre-Gaudran	Yvelines (78)	18.03	38
25	Chantemerle	Marne (51)	18.23	50
26	Zilia	Haute-Corse (2B)	18.24	323
27	Tersanne	Drôme (26)	18.52	361
28	Auvare	Alpes-Maritimes (06)	18.54	53
29	Paray-Douaville	Yvelines (78)	18.55	226
30	Calcatoggio	Corse-du-Sud (2A)	18.56	524
31 tied	Casalabriva	Corse-du-Sud (2A)	18.59	238
31 tied	Fozzano	Corse-du-Sud (2A)	18.59	212
33	Cardesse	Pyrénées-Atlantiques (64)	18.60	303
34	Richeval	Moselle (57)	18.63	116
35	Touët-sur-Var	Alpes-Maritimes (06)	18.65	757
36	Saint-Martin-de-Bréthencourt	Yvelines (78)	18.72	698
37	Ghisonaccia	Haute-Corse (2B)	18.73	4,460
38	Gourdon	Alpes-Maritimes (06)	18.75	376
39	Argiusta-Moriccio	Corse-du-Sud (2A)	18.78	76
40	Molring	Moselle (57)	18.80	13
41	Abère	Pyrénées-Atlantiques (64)	18.83	157
42	Mausoléo	Haute-Corse (2B)	18.87	24
43	Sermano	Haute-Corse (2B)	18.99	73
44 tied	Antilly	Moselle (57)	19.00	200
44 tied	Castillon (Canton de Lembeye)	Pyrénées-Atlantiques (64)	19.00	84
46	Le Tignet	Alpes-Maritimes (06)	19.01	3,272
47	Rusio	Haute-Corse (2B)	19.05	65
48	Villars-sur-Var	Alpes-Maritimes (06)	19.07	786
49	Serriera	Corse-du-Sud (2A)	19.14	113
50	Gavignano	Haute-Corse (2B)	19.18	61
51	Le Bourguet	Var (83)	19.24	43
52	Grossa	Corse-du-Sud (2A)	19.25	75
53	Salice	Corse-du-Sud (2A)	19.28	104
54	Villers-le-Château	Marne (51)	19.32	309
55	Arbellara	Corse-du-Sud (2A)	19.33	171
56	Courmes	Alpes-Maritimes (06)	19.35	110
57	La Roque-en-Provence	Alpes-Maritimes (06)	19.42	68
58	Urost	Pyrénées-Atlantiques (64)	19.47	79
59	Bezaumont	Meurthe-et-Moselle (54)	19.51	258
60	Granace	Corse-du-Sud (2A)	19.59	94
61	Cuébris	Alpes-Maritimes (06)	19.70	131
62	La Croix-sur-Roudoule	Alpes-Maritimes (06)	19.72	97
63	Noguères	Pyrénées-Atlantiques (64)	19.76	123
64	Opio	Alpes-Maritimes (06)	19.78	2,598
65 tied	Rigaud	Alpes-Maritimes (06)	19.80	167
65 tied	Rosazia	Corse-du-Sud (2A)	19.80	53
67 tied	Le Bar-sur-Loup	Alpes-Maritimes (06)	19.83	3,035
67 tied	Séranon	Alpes-Maritimes (06)	19.83	554
69	Châteauvieux	Var (83)	19.84	79
70	Escurès	Pyrénées-Atlantiques (64)	19.85	148
71 tied	Lecci	Corse-du-Sud (2A)	19.86	2,166
71 tied	Herrère	Pyrénées-Atlantiques (64)	19.86	404
73	Abos	Pyrénées-Atlantiques (64)	19.91	535
74 tied	Vernay	Rhône (69)	19.93	126
74 tied	Marigny	Marne (51)	19.93	110
74 tied	Sant'Andréa-di-Bozio	Haute-Corse (2B)	19.93	56
77	Chêne-en-Semine	Haute-Savoie (74)	19.94	559
78	Ourches	Drôme (26)	19.96	298
79 tied	Cravent	Yvelines (78)	19.98	449
79 tied	Castineta	Haute-Corse (2B)	19.98	34
81	Saliceto	Haute-Corse (2B)	20.02	47
82	La Villeneuve-en-Chevrie	Yvelines (78)	20.05	682
83	Bantzenheim	Haut-Rhin (68)	20.13	1,655
84	Guitrancourt	Yvelines (78)	20.18	658
85	Baleix	Pyrénées-Atlantiques (64)	20.20	131
86	Asnières-sur-Seine	Hauts-de-Seine (92)	20.21	94,562
87 tied	Galéria	Haute-Corse (2B)	20.23	401
87 tied	Briançonnet	Alpes-Maritimes (06)	20.23	169
89 tied	Gayon	Pyrénées-Atlantiques (64)	20.30	57
89 tied	Sallagriffon	Alpes-Maritimes (06)	20.30	47
91	Spéracèdes	Alpes-Maritimes (06)	20.31	1,276
92	Viggianello	Corse-du-Sud (2A)	20.32	915
93	Grosrouvre	Yvelines (78)	20.33	944
94	Saint-Lambert	Yvelines (78)	20.34	489
95 tied	Beaumont-du-Ventoux	Vaucluse (84)	20.37	312
95 tied	Saucède	Pyrénées-Atlantiques (64)	20.37	130
97	Erbajolo	Haute-Corse (2B)	20.44	90
98	Revest-les-Roches	Alpes-Maritimes (06)	20.46	240
99 tied	Vallecalle	Haute-Corse (2B)	20.52	175
99 tied	Piazzali	Haute-Corse (2B)	20.52	19

Source: DGFiP, local direct taxation (voted rates); combined rate of the property tax on built property, latest tax year published. Not ranked: towns whose rate is not published. Tied values share the same rank. Data sources.

The towns in France with the lowest property tax rate in 2026

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