The Lyon market and its financing · Guide
Council Tax in the Lyon Metropolis: Reading Your Commune's Rate
Council Tax in Lyon and the Metropolis: reading the notice (base, rate, waste collection) and finding the rate voted by your commune, year by year.
The amount of a council tax depends on two things: the base of the property, derived from its cadastral rental value, and the rates voted by the commune, the Lyon Metropolis, and certain bodies. The rate for each commune can be found in the DGFiP's 'Local Taxation of Individuals' dataset; the amount for a specific property can only be seen on its latest notice.
By Sandy MASCART, mandataire d'intermédiaire en opérations de banque et en services de paiement ORIAS 26000541 sous le mandat de CDV PATRIMOINE & ASSURANCE (ORIAS 14005573)
Key points
- A council tax notice applies the rates voted by each authority to a base derived from the property's cadastral rental value.
- In the Lyon Metropolis, the communal rate varies from one commune to another; the Metropolis' share is the same everywhere.
- The waste collection tax appears on the same notice, with its own rate, separate from the published overall rate.
- The rate voted by each commune can be read, year by year, in a public DGFiP dataset.
- Lyon has only one rate for its nine arrondissements: the commune votes, the arrondissement does not.
- A stable communal rate does not make for a stable notice: the other shares and the base change every year.
The “property tax in Lyon” does not have a single figure: the notice aggregates several shares, voted by several assemblies, based on each property. Break down the notice, find the rate for your municipality, and quantify this cost before signing: a key item of the Lyon property market.
See also Tassin-la-Demi-Lune and Villeurbanne or Lyon 6th.
How to read a property tax notice?
The rates of each local authority apply to the property’s base, in columns: municipality, syndicates, inter-municipal body, special taxes, household waste, GEMAPI (water environment management and flood prevention). Plus the State’s management fees.
| Line of the notice | What it contains | What to take away from it |
|---|---|---|
| Rate for the current and previous year | A rate per column, two years side by side | A voted increase is visible at a glance |
| Base | The property’s taxable base, at its address | It comes from the cadastral rental value, not the purchase price |
| Contribution | The base multiplied by the rate, column by column | This is what each local authority receives |
| Contributions for both years and variation | The difference from one year to the other | It mixes rate increases and revaluation of the base |
| Management fees | What the State receives to establish and collect the tax | A percentage of the contributions, set by law |
The basis: the cadastral rental value, not the price
The theoretical rent of the property, calculated on the 1970 rental market, and then revalued each year. Works, a garage, a swimming pool or a conservatory increase it. Two properties at the same price may have different bases: only the property assessment provides it.
In the Lyon Metropolis, who votes which share?
The municipality votes its rate. The Metropolis votes its own, which is identical everywhere. The GEMAPI is added to it from the 2024 financial year.
| Column of the assessment | Who receives it | What five years of votes, 2021 to 2025, show |
|---|---|---|
| Municipality | The municipality | A different rate in each municipality; 40 of the 58 municipalities did not modify it over the period |
| Municipal syndicate | The syndicates to which the municipality adheres | A share specific to each municipality, nil in only one in 2025, and which changes almost everywhere from one year to the next |
| Intercommunality | The Lyon Metropolis | The same rate in all municipalities, unchanged over the five financial years |
| Special taxes | Public establishments designated by law | A share in only four municipalities in 2025: Givors, Grigny-sur-Rhône, Lissieu and Quincieux |
| GEMAPI tax | The intercommunality, here the Metropolis | Nil until 2023, then the same in all municipalities from 2024 |
| Household waste tax | The authority that established it | A single rate published for the entire Metropolis, modified in 2024 |
Lyon has only one line, under the code 69123, and none for its districts: only the basis differs from one Lyon apartment to another.
The household waste collection tax: on the same notice, but separately
Same base, specific rate, published outside the overall rate.
- It is recoverable from the tenant.
- The exemption for new buildings does not cover it.
Where to read the rate voted by your municipality?
In “Local taxation of individuals”, open dataset of the DGFiP: five fiscal years, each voted share, municipality by municipality.
- Open the dataset “Local taxation of individuals”.
- Filter by INSEE code, not by name (“ST CYR AU MONT D'OR”).
- Use the same fiscal year for all municipalities.
- Read separately the municipal rate, the overall rate and the household waste collection tax.
- One fiscal year behind: the seller’s latest notice is more current than the dataset.
- Oullins and Pierre-Bénite form only one line from the 2024 fiscal year onwards; the notice takes precedence.
- Exemptions are not rates: see impots.gouv.fr.
What five fiscal years show in the Metropolis
The municipal rate rarely changes, the notice almost always does. Of the 58 municipalities in the 2025 fiscal year, 40 kept the same municipal rate from 2021 to 2025, and only two modified it between 2024 and 2025, downwards.
“The municipality has not increased its taxes” may be true for the column and false for the notice. Lyon raised its rate in the 2023 fiscal year, Villeurbanne in the 2024 fiscal year, with no adjustment afterwards. A low rate on a high base can weigh more than a high rate.
What the tax changes in your budget
It is not included in the debt-to-income ratio. It weighs on the disposable income and, in the case of a rental property, on what the rent leaves.
See the page on the debt-to-income ratio, the order of examination of a file and the rental income.
- The year of the sale, the seller pays the notice; you reimburse your share to them at the notary's office: see the ancillary costs.
- A new property may be exempt for a period, if the construction is declared within the deadline.
- A secondary residence: Lyon, Villeurbanne, Limonest, Saint-Genis-Laval, Saint-Cyr-au-Mont-d'Or and Saint-Didier-au-Mont-d'Or increase the residence tax.
Before the purchase offer: five documents to gather regarding the tax
- The latest notice for the property.
- The municipal rate over several years.
- The share of the year to be reimbursed to the seller.
- For a new property, the exemption and its end.
- In the case of a rental property, the recoverable share of the waste collection fee.
As a mortgage intermediary working under mandate, Sandy MASCART is registered with the ORIAS register under number 26000541 and operates in Lyon and the western Lyon area. I prepare the loan file and I submit it to the lenders, who decide alone; no sum passes through me. The documents · the fees.
Have the notice in hand? Create your file or have it included in the calculation by telephone.
Sources
- Ministère de l'Économie — Fiscalité locale des particuliers
- impots.gouv.fr/www2/fichiers/documentation/brochure/idl/idl_2026.pdf
- impots.gouv.fr/particulier/questions/comment-est-calculee-ma-taxe-fonciere-pourquoi-t-elle-augmente-en-2026
- impots.gouv.fr/particulier/questions/quest-ce-quune-valeur-locative-cadastrale
- Service-Public.fr — Taxe foncière sur les propriétés bâties (TFPB)
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- Buying in the West of Lyon: what your budget buys, commune by commune Écully, Francheville, Craponne, Dardilly, Limonest and more: how to read completed-sale prices, and how to move from monthly instalment to floor area.
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