Micro-housing: do you have to pay a tax in case of high rent?
Verified 06 March 2020 - Directorate for Legal and Administrative Information (Prime Minister)
Until 2019, the owner of a dwelling having living area less than or equal to 14 m² would have to pay an annual tax, in some cases (depending on the amount of rent and the geographical area where the dwelling was located).
This tax is now deleted.
- Bofip-Taxes n°BOI-RFPI-CTRL-10 relating to the tax on high rents of small-scale dwellings ("Tax Appeared")
- General Tax Code: rule 234High rent tax on small-scale housing
- General Tax Code, Schedule 3: Rule 58 PMunicipalities concerned and the amount of the monthly rent above which the dwelling is subject to tax
- Decree No. 2011-2060 of 30 December 2011 on the tax on high rents for small-scale housing
- Order of 30 September 2014 concerning the classification of communes by zone applicable to certain housing aidsFor a list of municipalities classified in zone Abis or A