{"id":487601,"date":"2026-09-15T17:31:19","date_gmt":"2026-09-15T15:31:19","guid":{"rendered":"https:\/\/group-gac.com\/?p=487601"},"modified":"2026-09-17T16:52:12","modified_gmt":"2026-09-17T14:52:12","slug":"taxe-fonciere-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/taxe-fonciere-2026\/","title":{"rendered":"Taxe fonci\u00e8re 2026 : pr\u00e8s de 4 750 communes ont augment\u00e9 leur taux"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"487601\" class=\"elementor elementor-487601\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783bf9d e-con-full e-flex e-con e-child\" data-id=\"783bf9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bba92b7 e-flex e-con-boxed e-con e-child\" data-id=\"bba92b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2d1ff elementor-widget elementor-widget-text-editor\" data-id=\"8f2d1ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Pour les entreprises propri\u00e9taires de leurs locaux, et plus particuli\u00e8rement pour celles disposant d&rsquo;un patrimoine immobilier multi-sites, ces \u00e9volutions peuvent avoir une incidence significative sur la charge fiscale.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b16e6f elementor-widget elementor-widget-heading\" data-id=\"1b16e6f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4 731 communes ont relev\u00e9 leur taux de TFPB en 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87d94f7 elementor-widget elementor-widget-text-editor\" data-id=\"87d94f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Selon les donn\u00e9es publi\u00e9es par la DGFiP, sur les 34 841 communes recens\u00e9es en 2026 :<\/p><ul><li>29 893 communes, soit <strong>85,8 %<\/strong>, ont maintenu leur taux de TFPB ;<\/li><li>4 731 communes, soit <strong>13,6 %<\/strong>, l\u2019ont augment\u00e9 ;<\/li><li>217 communes, soit <strong>0,6 %<\/strong>, l\u2019ont diminu\u00e9.<\/li><\/ul><p>La stabilit\u00e9 demeure donc tr\u00e8s largement majoritaire. Le nombre de communes ayant choisi d\u2019actionner le levier du taux n\u2019en reste pas moins significatif.<\/p><p>Les hausses observ\u00e9es sont, dans la plupart des cas, relativement contenues : parmi les communes ayant augment\u00e9 leur taux, 3 008 l\u2019ont relev\u00e9 de moins d\u2019un point et 999 de un \u00e0 deux points. Ainsi, <strong>85 % des hausses d\u00e9cid\u00e9es en 2026 sont inf\u00e9rieures \u00e0 deux points<\/strong>.<\/p><p>Certaines collectivit\u00e9s ont toutefois adopt\u00e9 des augmentations nettement plus importantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04747e0 elementor-widget elementor-widget-heading\" data-id=\"04747e0\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Des hausses parfois marqu\u00e9es dans plusieurs villes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beb88b5 elementor-widget elementor-widget-text-editor\" data-id=\"beb88b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Parmi les villes de plus de 40 000 habitants, plusieurs \u00e9volutions retiennent particuli\u00e8rement l\u2019attention.<\/p><p>A <strong>Mamoudzou<\/strong>, le taux communal de TFPB progresse ainsi d\u2019environ <strong>95,5 %<\/strong>. Des hausses importantes sont \u00e9galement constat\u00e9es \u00e0 <strong>Aulnay-sous-Bois (+29,9 %)<\/strong>, <strong>Montrouge (+25 %)<\/strong>, <strong>Fr\u00e9jus (+22,4 %)<\/strong>, <strong>Ajaccio (+19 %)<\/strong>, <strong>Clamart (+16,9 %)<\/strong>, <strong>Drancy (+14,1 %)<\/strong> ou encore <strong>Bastia (+13,7 %)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af554da elementor-widget elementor-widget-html\" data-id=\"af554da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;flex-wrap:wrap;gap:10px;\">\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdece0;border:1px solid rgba(217,116,32,0.35);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Mamoudzou <strong style=\"color:#c9611a;font-weight:700;\">+95,5 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdece0;border:1px solid rgba(217,116,32,0.35);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Aulnay-sous-Bois <strong style=\"color:#c9611a;font-weight:700;\">+29,9 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Montrouge <strong style=\"color:#c9a010;font-weight:700;\">+25 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Fr\u00e9jus <strong style=\"color:#c9a010;font-weight:700;\">+22,4 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Ajaccio <strong style=\"color:#c9a010;font-weight:700;\">+19 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Clamart <strong style=\"color:#c9a010;font-weight:700;\">+16,9 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Drancy <strong style=\"color:#c9a010;font-weight:700;\">+14,1 %<\/strong><\/span>\r\n  <span style=\"display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:100px;background:#fdf8e1;border:1px solid rgba(236,190,22,0.3);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:600;color:#232954;\">Bastia <strong style=\"color:#c9a010;font-weight:700;\">+13,7 %<\/strong><\/span>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1464b9 elementor-widget elementor-widget-text-editor\" data-id=\"e1464b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>D\u2019autres villes connaissent des \u00e9volutions plus mod\u00e9r\u00e9es, \u00e0 l\u2019image des <strong>Abymes (+9,3 %)<\/strong> ou de <strong>Courbevoie (+2,5 %)<\/strong>.<\/p><p>Ces pourcentages correspondent \u00e0 l\u2019\u00e9volution du <strong>taux communal<\/strong> de TFPB et non \u00e0 celle du montant total de taxe fonci\u00e8re effectivement acquitt\u00e9 par chaque contribuable. Celui-ci d\u00e9pend notamment de la valeur locative imposable de l\u2019immeuble et des diff\u00e9rents taux applicables localement.<\/p><p>A titre d\u2019exemple, \u00e0 Aulnay-sous-Bois, le taux communal passe de <strong>30,69 % en 2025 \u00e0 39,87\u00a0% en 2026<\/strong>, soit une progression de 9,18 points. A Montrouge, il passe de <strong>19,98 % \u00e0 24,98 %<\/strong>, tandis qu\u2019\u00e0 Fr\u00e9jus il \u00e9volue de <strong>35,94 % \u00e0 44 %<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3044fd elementor-widget elementor-widget-jet-table\" data-id=\"e3044fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Commune<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux 2025<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux 2026<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-79a39d7 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9volution<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Aulnay-sous-Bois<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">30,69 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">39,87 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-66d02f2 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">+9,18 points<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Montrouge<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">19,98 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">24,98 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-bebbe44 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">+5 points<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-0098caf\"><td class=\"jet-table__cell elementor-repeater-item-385b45c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Fr\u00e9jus<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b0262cb jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">35,94 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1d1ed2a jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">44 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-54a0cf7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">+8,06 points<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1fd8d4 elementor-widget elementor-widget-text-editor\" data-id=\"b1fd8d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ces \u00e9carts illustrent l&rsquo;importance d&rsquo;une analyse territorialis\u00e9e de la taxe fonci\u00e8re : derri\u00e8re une relative stabilit\u00e9 observ\u00e9e au niveau national peuvent se cacher des \u00e9volutions beaucoup plus sensibles pour certains actifs immobiliers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0335 elementor-widget elementor-widget-heading\" data-id=\"e9c0335\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels impacts pour les entreprises ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d83ce5 elementor-widget elementor-widget-text-editor\" data-id=\"9d83ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour une entreprise propri\u00e9taire d\u2019un \u00e9tablissement situ\u00e9 dans l\u2019une des communes concern\u00e9es, la hausse du taux se r\u00e9percute directement sur la cotisation de TFPB, toutes choses \u00e9gales par ailleurs.<\/p><p>L\u2019enjeu prend une dimension particuli\u00e8re pour les entreprises disposant d\u2019un <strong>parc immobilier important ou r\u00e9parti sur plusieurs territoires<\/strong>. L\u2019\u00e9volution de leur charge de taxe fonci\u00e8re peut alors \u00eatre tr\u00e8s diff\u00e9rente d\u2019un \u00e9tablissement \u00e0 l\u2019autre, en fonction des d\u00e9cisions prises par les communes mais \u00e9galement, le cas \u00e9ch\u00e9ant, par les intercommunalit\u00e9s.<\/p><p>Surtout, l\u2019augmentation des taux renforce m\u00e9caniquement l\u2019incidence financi\u00e8re d\u2019une \u00e9ventuelle sur\u00e9valuation des bases d\u2019imposition. Plus le taux applicable est \u00e9lev\u00e9, plus une anomalie affectant la valeur locative d\u2019un \u00e9tablissement est susceptible de g\u00e9n\u00e9rer un surco\u00fbt important.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6f5b48 e-con-full e-flex e-con e-child\" data-id=\"c6f5b48\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b0f3dd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7b0f3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dans ce contexte, la r\u00e9ception des avis de taxe fonci\u00e8re 2026 constitue pour les entreprises l\u2019occasion de <strong>mesurer l\u2019\u00e9volution de leur fiscalit\u00e9 locale \u00e9tablissement par \u00e9tablissement<\/strong>, mais \u00e9galement de s\u2019assurer de la correcte d\u00e9termination des bases sur lesquelles les nouveaux taux sont appliqu\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54ed9b1 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"54ed9b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/nous-contacter\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacter un expert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0e675 elementor-widget elementor-widget-text-editor\" data-id=\"bb0e675\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;analyse peut notamment porter, selon la nature des locaux et leur m\u00e9thode d&rsquo;\u00e9valuation, sur leur consistance et leurs surfaces, leur affectation, leur cat\u00e9gorie, les coefficients applicables, les changements intervenus dans les propri\u00e9t\u00e9s ou encore le b\u00e9n\u00e9fice \u00e9ventuel d&rsquo;exon\u00e9rations ou d&rsquo;abattements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e6d82 elementor-widget elementor-widget-heading\" data-id=\"f1e6d82\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anticiper et s\u00e9curiser sa fiscalit\u00e9 locale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8922c9c elementor-widget elementor-widget-text-editor\" data-id=\"8922c9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La publication des taux 2026 confirme ainsi que la ma\u00eetrise de la taxe fonci\u00e8re ne peut se limiter \u00e0 constater l\u2019\u00e9volution globale de la cotisation d\u2019une ann\u00e9e sur l\u2019autre.<\/p><p>Pour les entreprises, et notamment les groupes multi-sites, une analyse crois\u00e9e <strong>des taux vot\u00e9s localement et des bases imposables de chaque \u00e9tablissement<\/strong> permet d\u2019identifier les principales variations, d\u2019en comprendre l\u2019origine et, le cas \u00e9ch\u00e9ant, de d\u00e9tecter les situations n\u00e9cessitant un examen plus approfondi.<\/p><p>Dans un contexte o\u00f9 pr\u00e8s de 4 750 communes ont relev\u00e9 leur taux de TFPB en 2026, le suivi de ces \u00e9volutions constitue plus que jamais un \u00e9l\u00e9ment \u00e0 part enti\u00e8re du pilotage de la fiscalit\u00e9 immobili\u00e8re des entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-735b28d e-con-full e-flex e-con e-child\" data-id=\"735b28d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b1783e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6b1783e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour aller plus loin : consulter <strong><a href=\"https:\/\/www.collectivites-locales.gouv.fr\/actualites\/publication-dune-etude-sur-les-taux-de-fiscalite-directe-locale-votes-en-2026-par-les-communes-et\" target=\"_blank\" rel=\"noopener\">l&rsquo;\u00e9tude de la DGFiP sur les taux de fiscalit\u00e9 directe locale vot\u00e9s en 2026<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-367f0b0 e-con-full e-flex e-con e-child\" data-id=\"367f0b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9526c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5c9526c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> 4 731 communes ont relev\u00e9 leur taux<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Des hausses marqu\u00e9es dans plusieurs villes<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Quels impacts pour les entreprises ?<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Anticiper et s\u00e9curiser sa fiscalit\u00e9 locale<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1391d4a e-flex e-con-boxed e-con e-parent\" data-id=\"1391d4a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6abc4a3 e-con-full e-flex e-con e-child\" data-id=\"6abc4a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e04535c e-con-full e-flex e-con e-child\" data-id=\"e04535c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bbf62 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a1bbf62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-476749\" alt=\"Cl\u00e9ment CARRAY \u2013 Expert en fiscalit\u00e9 locale\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-12x12.png 12w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4e51c5 e-con-full e-flex e-con e-child\" data-id=\"d4e51c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00faf99 elementor-widget elementor-widget-heading\" data-id=\"00faf99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cl\u00e9ment CARRAY<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7194ef7 elementor-widget elementor-widget-heading\" data-id=\"7194ef7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Expert en fiscalit\u00e9 locale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d187a4 elementor-widget elementor-widget-text-editor\" data-id=\"8d187a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"article-body\"><div class=\"author-box\"><div class=\"article-body\"><div class=\"author-block\"><div><p class=\"author-bio\">Consultant senior en fiscalit\u00e9 locale depuis 2009, Cl\u00e9ment s&rsquo;appuie sur une solide expertise pour traiter plus de 100 missions par an. Il conseille ses clients sur des optimisations fiscales et les aide dans la mise en place des actions adapt\u00e9es.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h2 data-interaction-id=\"49161a1\" class=\"e-49161a1-707770e e-heading-base\" data-e-type=\"widget\" data-id=\"49161a1\"><strong>Passez \u00e0 l'action<\/strong><\/h2>\n\t\t\t\t\t<h3 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base\" data-e-type=\"widget\" data-id=\"c30ee3c\">S\u00e9curisez votre fiscalit\u00e9 immobili\u00e8re<\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb95a84 elementor-widget elementor-widget-text-editor\" data-id=\"fb95a84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos experts en fiscalit\u00e9 locale vous accompagnent dans l&rsquo;analyse de vos taux et bases d&rsquo;imposition, \u00e9tablissement par \u00e9tablissement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aaa86c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8aaa86c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/nous-contacter\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacter un expert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a691fc elementor-widget elementor-widget-button\" data-id=\"1a691fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/fiscalite-locale\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir nos offres<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxe fonci\u00e8re 2026 : pr\u00e8s de 4 750 communes ont augment\u00e9 leur taux de TFPB selon la DGFiP. Impacts pour les entreprises multi-sites et conseils d&rsquo;experts.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Taxe fonci\u00e8re 2026 : 4 750 communes augmentent leur taux","_seopress_titles_desc":"Taxe fonci\u00e8re 2026 : pr\u00e8s de 4 750 communes ont augment\u00e9 leur taux de TFPB selon la DGFiP. 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Impacts pour les entreprises multi-sites et conseils d'experts.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":479550,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Taxe fonci\u00e8re 2026 : 4 750 communes augmentent leur taux","_seopress_social_twitter_desc":"Taxe fonci\u00e8re 2026 : pr\u00e8s de 4 750 communes ont augment\u00e9 leur taux de TFPB selon la DGFiP. Impacts pour les entreprises multi-sites et conseils 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