Paying property and residence taxes
A theoretical rental value unrelated to the rent received, a halving allowance everyone forgets to apply, a single line recoverable from the tenant, and a second-home surcharge voted without the owner being told. Three modules on a 400 € gap between two identical flats. Explanations and sources are free to read.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Identify the base shared by all local property taxes
- Understand the flat-rate allowance applied to that base
- Know who owes the tax and on what date this freezes
- Spot the cadastral entries that make the amount vary
- Tell apart the lines that make up a property rates notice
- Know what may be recovered from a tenant and what may not
- Apply the temporary exemption for a newly built dwelling
- Meet the filing deadline after building work
- Identify the premises still within the scope of the tax
- Understand the surcharge applicable in pressured areas
- Know who is liable when the premises are furnished and empty
- React correctly to a notice about a sold or emptied property
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountThe cadastral rental valueWhat you will be able to do
- Identify the base shared by all local property taxes
- Understand the flat-rate allowance applied to that base
- Know who owes the tax and on what date this freezes
- Spot the cadastral entries that make the amount vary
- Module 29 minIncluded in the full courseProperty rates and their add-onsWhat you will be able to do
- Tell apart the lines that make up a property rates notice
- Know what may be recovered from a tenant and what may not
- Apply the temporary exemption for a newly built dwelling
- Meet the filing deadline after building work
- Module 38 minIncluded in the full courseThe tax on second homesWhat you will be able to do
- Identify the premises still within the scope of the tax
- Understand the surcharge applicable in pressured areas
- Know who is liable when the premises are furnished and empty
- React correctly to a notice about a sold or emptied property
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.