Qui reçoit la taxe d’habitation ?
La taxe d’habitation est due par l’occupant du logement au 1er janvier de l’année. C’est donc au propriétaire de la payer s’il habite lui-même dans son logement, ou au contraire au locataire qui l’habite si le logement est loué, ou encore à l’occupant à titre gratuit si le logement lui est prêté.
What is taxe d'habitation and how does it work?
- Taxe d’Habitation is a tax which is payable, either by the owner of a property or a tenant who is renting a property on a long-term basis (one year lease). Otherwise known as the ‘housing tax’, this local tax is based on the characteristics of your home, its location and your personal situation. Who has to pay Taxe d’Habitation?
What is the taxe d'habitation 2020?
- Taxe d’Habitation 2020 Tuesday 10 November 2020 More households will be exempt from the taxe d’habitation this year as the gradual abolition of the tax continues. Over the past two years, there have been progressive reductions of 30% and then 65% in the tax for households within eligible income thresholds.
What is the taxe d'habitation surcharge?
- In areas of housing stress a surcharge up to 60% ( majoration de la taxe d’habitation sur les résidences secondaires) is payable on such properties, as we set out in our article Holiday Homes and the Taxe d’Habitation. However, the surcharge that is also payable on those properties having a high rateable value will be abolished from 2021.
When will the taxe d'habitation end in France?
- All households will be totally exempt in 2023, when the tax is finally abolished on principal homes. The television licence fee ( contribution à l’audiovisuel public) that is collected with the taxe d’habitation will continue to be payable, and the exemptions that apply will continue in force. The amount payable is currently €139.
