Overview
- DGFiP will automatically add standard “elements of comfort” (water, electricity, WC, lavabo, bath/shower, heating/air‑conditioning) to the taxable base, each translating into fixed extra square metres (for example, bathtub 5 m², water 4 m², lavabo/WC 3 m², electricity 2 m²).
- The update is expected to raise bills by an average of €63 for affected properties and deliver about €466 million to local authorities, with roughly 25% of houses and 15% of apartments impacted and sharp regional disparities such as around 60% in Haute‑Corse.
- The change will apply to the next taxe foncière cycle in October 2026, with owners alerted via their impots.gouv accounts and additional detail slated for June; those facing significant variations will receive individual contacts.
- Bercy frames the move as a compliance exercise rather than a rate hike and says owners lacking the listed equipment can contest to obtain abatements through established procedures.
- After broad political criticism and union warnings about equity and administrative burdens, the government pledged a “point d’étape” in the coming months, as figures including Gabriel Attal and Jordan Bardella publicly opposed the measure.