Local taxes
Housing tax: who has to pay it in 2022?
Publié le 15 novembre 2022 - Directorate for Legal and Administrative Information (Prime Minister)
This page has been automatically translated. Please refer to the page in French if needed.
In 2022, only wealthy households (whose benchmark tax income exceeds a certain ceiling) must pay local tax on their principal residence, before the total elimination of the tax in 2023. They will receive a 65 per cent rebate, regardless of their income. The payment deadline is midnight on November 15, 2022. If you pay online, you have until midnight November 20.
2022 Housing Tax Payment Schedule
The house tax notice is sent by the Post Office in early October. If you have chosen 100% electronic, the online notice is accessible on your personal space at the same time, you receive an email warning you that it is available. The deadline for payment is 15 November 2022 at midnight in the majority of cases and 15 December for a balance. You get an additional 5 days if you pay online. Deduction from your bank account will take place around November 25.
Warning : If you still haven't received your home tax at the end of October, you should contact your tax center (unless you have opted for an electronic shipment). Maybe you're just exempt. Verify that you meet the exemption requirements or contact your tax office to verify.
Exempt income limits
The total or partial degressive exemption from the housing tax depends on the reference tax income (RFR) of all the inhabitants of the household. Households which are not subject to the real estate wealth tax (IFI) and whose reference tax income does not exceed certain thresholds automatically benefit from a total or degressive exemption (if the RFR slightly exceeds the thresholds).
In 2022, households that have not yet benefited from the removal of their housing tax are eligible for a 65% exemption on their primary residence, regardless of income. This exemption was 30% in 2021. The housing tax will be permanently eliminated in 2023.
Family quotient share number | Total exemption | Partial degressive exemption (above 65%) |
|---|---|---|
1 | €28,150 | €29,192 |
1.5 | €36,490 | €38,053 |
2 | €44,830 | €46,914 |
2.5 | €51,085 | €53,169 |
3 | €57,340 | €59,424 |
3.5 | €63,595 | €65,679 |
Please note : Since 2019, any tax or tax of more than €300 must be paid by dematerialized means (direct payment online on impots.gouv.fr or on smartphone or tablet via the impots.gouv mobile application, payment by monthly direct debit or on maturity).
The case of monthly taxpayers
If you qualify for the 2022 home tax exemption, you can apply to lower your monthly payments. You can go through your special space on the website impots.gouv.fr to reduce your deadlines in the section “pay - change my levies”. You can also call your tax center. The new monthly payments will be automatically calculated and applied.
Warning : Second homes and vacant dwellings are not affected by the phase-out of the housing tax, and homeowners will need to continue to pay the tax in 2023 and beyond. On the other hand, persons living in institutions for the elderly who retain the enjoyment of their principal residence may benefit from the abolition of the housing tax.
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