Rising property taxes in France

Owning a home in France is becoming more expensive, even as the real estate market slows. Between 2021 and 2025, property tax in the 200 most densely populated communes increased by an average of 18.6%. At the same time, real estate transactions in these areas declined by about 9.4% annually on average.

Measuring economic resilience

To understand which areas are best handling these challenges, the Attractiveness Tax Index (IAF) combines two factors: 60% based on real estate transaction trends and 40% based on changes in local taxes. The index focuses on 200 communes with more than 20,000 residents in high-demand areas and at least 200 annual property sales.

Market trends reveal deeper divides

While property tax increases are relatively uniform across regions, real estate price trends show a significant divide. In area A bis, apartment prices dropped by 8.86%, while in area B1, they rose by 7.60%. This contrast highlights how market forces, rather than taxes alone, are reshaping regional economic differences.

Brive-la-Gaillarde leads in resilience

In the overall ranking of real estate and tax resilience, Brive-la-Gaillarde in Corrèze tops the list with a perfect score of 100/100. Bastia and Châtenay-Malabry follow closely with scores of 94.2 and 91.1, respectively. These communes share strong transaction resilience and moderate tax increases.

Large cities show wide disparities

Among the 35 large metropolitan areas with over 100,000 inhabitants, the attractiveness index varies greatly, from 85.8 to 6.2. Cities like Caen, Rennes, and Besançon score high, while Grenoble and Paris fall at the bottom, facing high tax pressure and a sharp decline in property sales.