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The housing tax, the amount of which differs from one municipality to another, is used to finance certain public expenditure. Who is liable and under what conditions?

Why is it ? Who pays it?

The housing tax is collected on behalf of the municipality and the department in which your accommodation is located. It is used to finance public expenses not covered by the State: roads, schools, RSA, etc. Anyone occupying a dwelling on 1 January of the year is liable for housing tax, whether they are owners, tenants or occupants free of charge. .

How is it calculated?

The amount of the residence tax varies according to the municipalities and departments. It is calculated on the theoretical annual rent that the owner could receive (cadastral rental value). The notice is sent between October and November, for a payment deadline of November 15 or December 15.

Which premises are taxable and non-taxable?

Are taxable all furnished premises assigned to housing (apartments, houses, etc.) and all immediate outbuildings (service rooms, garages, etc.) located less than one kilometer from the dwelling. The following are exempt: business premises, university residences managed by the CROUS, rural agricultural buildings (barns, stables, etc.), guest rooms and rural lodgings  located  in rural revitalization zones (ZRR).

Total or partial exemption?

The exemption is total if you hold the supplementary  disability allowance  (ASI), the solidarity allowance for the elderly (ASPA), or if you receive the active income solidarity (RSA) as your only income. Also exempt are people over 60 or people recognized as indigent, that is to say extremely poor. For example, single people whose taxable income does not exceed 25,156 euros benefit from a partial exemption.

Special cases

Unoccupied unfurnished accommodation is not subject to council tax. On the other hand, the tenants of a company accommodation, free of charge or not, must pay the housing tax. The roommates are liable for the residence tax in equal shares. In the case of a short-term furnished rental, there is no residence tax for the tenant.
Société d’Avocats DAMY , Nice, Taxes and duties-The housing tax, Update 2022.