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Abolition of the housing tax: what effects on local finances?

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

The General Directorate of Public Finance (DGFiP) publishes a study on the reform of the housing tax on principal residences and its effects. Adopted in 2018, this reform aims to completely eliminate the residential tax on all main residences in France by 2023.

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Image 1Crédits: © HJBC - Adobe Stock.com

The DGFiP study on the reform of the housing tax sets out the first consequences of the reform on the local authorities, former beneficiaries of the tax.

Until then, the amount of the housing tax varied from one municipality to another, since the tax rate was voted by the local authorities. It also depended on the characteristics of the residence (size, level of comfort, etc.) and the employment situation of the taxed household (income and household composition). However, these tax criteria remain in force for secondary residences (read more).

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