a local tax which has become strategic constraints

Published on July 31. Moreover, 2025, the crossed analysis of besttaux and municipal data highlights a silent but decisive evolution of real estate taxation: the increased weight of property tax. Furthermore, This fiscal pressure. Furthermore, long considered as an accessory, today reaches levels such as it rebates cards from the residential and investment of French households.

A local growth in continuous growth: +18 % in two years – Local tax which become strategic

In 2025. Consequently, the average property tax is 1,400 euros per year For standard housing of 70 m², against 1 180 euros in 2023according to the data analyzed by Bestaux. Nevertheless, This leap of Almost 18 % in two years results from a combination of Automatic revaluations Decided at the national level ( +7.1 % in 2023, +3.9 % in 2024) and rate increases voted by local authorities.

This structural shift significantly increases the annual local tax which become strategic load supported by the owners. Furthermore, On average, the property tax now represents 1.3 Real estate credit monthlyagainst 1.1 two years earlier.

Differences marked between cities: up to three credit monthly – Local tax which become strategic

The Ratio Tax Foncière/Credit Mensuality highlights a dynamic differentiated. However, according to the territories. The most affected cities in 2025 are:

• : 1,452 euros/year, or 3.1 monthly payments
• Nîmes : 1,428 euros/year, 2.9 monthly payments
• Le Havre : 1,368 euros/year, 2.7 monthly payments
• Perpignan and Limoges : between 2 and 2.2 monthly payments

Conversely, municipalities with high price levels such as Paris present a lower ratio (0.3 monthly payment) due to the high reference base of loans. This differential encourages reintegrate the local tax factor in the comparative real estate market analysisjust like prices per m². potential rents.

A structural taxation. but not very anticipated

One of the paradoxes of the property tax local tax which become strategic is due to its absence in bank debt calculations. Neither the loan simulators nor the agreements in principle include it systematically. However. it represents A recurring and incompressible loadwhich is added to an already constrained budget in a context of increase in borrowing rates.

Aga Bojarska-Serres (Bestaux) recalls that: “The weight of the property tax is a key element that must absolutely be integrated into its purchasing budget. especially for first-time buyers. This omission leads to budget failures From the first year of ownership. in particular among young households, weakly capitalized, or strongly exposed to the leverage.

A tax signal for heritage and rental strategies

For investors, the property tax directly affects the net yield. In intermediate cities, a gross profitability rate of 6 % can quickly fall within 4 % once the local taxation is integrated. She therefore becomes a Territorial selection indicatorin the same way as the local tax which become strategic level of vacancy or rental tensions.

From a residential point of view. it can constitute a mobility brakeespecially for seniors or families wishing to arbitrate their assets without weighing down their tax burden. In some municipalities, the increase in property tax erases the expected gains from a smaller or optimized main residence.

Towards a new real estate analysis grid?

The stake exceeds taxation. It is now a question of integrating the property tax as setting key in heritage assessment tools:

• For banks: integrate a tax effort rate in the solvency analysis
• For individuals: request simulations incorporating local tax
• For investors: adjust cash flow forecasts according to local tax dynamics

In the medium term. this development could lead to A repositioning of the real estate offerwith more frequent arbitrations in favor of areas with low land pressure or capped taxation.

In 2025, the property tax is no local tax which become strategic longer a budget adjustment. She becomes a Structuring element of the full cost of property detention. Its integration into long -term strategies becomes essential. The transparency of the municipalities. the predictability of revisions, and the integration into the modeling tools will be the next stages of an increasingly decisive taxation.