All you need to know about residence taxes in France.
Update : Feb 2014
- You are landlord or tenant and own a secondary or principal residence: you have to pay the residence tax (Taxe d'habitation) if you occupy the place on the 1st January of the current year.
- It is an annual tax, calculated in accordance with the location of your residence, characteristics of the accommodation, composition of the home, income, etc.
- The tax is cashed for the account of the municipality or group of municipalities in which your housing is located.
- If you are owner, tenant or occupant for free, the residence tax is due for both your principal residence and your secondary residence.
- You will receive the residence tax notice for your housing occupied on 1st January, even if you moved out and sold your housing since 1st January.
- Every furnished premise affected to housing (individual houses and apartments) and its immediate dependencies (maid bedroom and garage) are subjected to residence tax. Since 2008, exoneration can be granted after deliberation of the communities for bed and breakfast, furnished tourism housing or "gîtes".
- In principle, you don't have to subscribe a declaration for residence tax. You receive a tax notice on which appear your residence tax and the audiovisual licence fee. Be careful, the payment of the residence tax is coupled with the audiovisual public contribution (Contribution à l'audiovisuel public) which is also payable every year.
Learn more about resident taxes on this website (FR)