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Housing tax
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
A phasing out of the housing tax applies on an income basis. As of 2023, no households will pay any residential tax on their main residence. The housing tax depends on your dwelling, its location and your personal situation (income, household composition...) at 1to January.
A phasing out of the housing tax applies to certain households.
Progressive decline (also called relief) depends on the tax income of the household and its composition.
FYI : as of 2023, no households will pay any residential tax on their main residence.
You received a residential tax exemption in 2021
If your tax reference income does not exceed a ceiling, you do not have to pay a housing tax in 2022.
Number of shares | Maximum reference tax income Clearing 100% |
|---|---|
1 | €28,150 |
1.5 | €36,490 |
2 | €44,830 |
2.5 | €51,085 |
3 | €57,341 |
3.5 | €63,596 |
4 | €69,851 |
4.5 | €76,107 |
5 | €82,362 |
If the housing tax is in the name of more than one person in separate tax homes, you must add up the relevant reference tax revenues.
If you were taxable in the IFI in 2021, you cannot benefit from this exemption.
The exemption does not apply to second homes.
Please note : if you benefit from the full rebate of the residential tax, you are not exempt from the tv tax (or contribution to the audiovisual).
You received a partial rebate in 2021
If your tax reference income does not exceed a ceiling, you receive a partial rebate in 2022.
Number of shares | Maximum reference tax income Partial Degradation |
|---|---|
1 | €29,192 |
1.5 | €38,053 |
2 | €46,915 |
2.5 | €53,170 |
3 | €59,425 |
3.5 | €65,681 |
4 | €71,936 |
4.5 | €78,192 |
5 | €84,447 |
If the housing tax is in the name of more than one person in separate tax homes, you must add up the relevant reference tax revenues.
If you were taxable at the IFI in 2020, you cannot benefit from this rebate.
FYI : this rebate does not apply to second homes.
You received a 1st 30% reduction in your housing tax in 2021
Determine your 2022 home tax reduction with this simulator:
Know if you benefit from the phasing out of the housing tax in 2022
Ministry of Finance
You get a discount of 65% on your 2022 residential tax.
FYI : your home tax will be removed in 2022 for your principal residence.
You are concerned if your reference tax incomeexceeds the following ceilings:
Number of shares | Minimum reference tax income Reduction 65% |
|---|---|
1 | €28,150 |
1.5 | €36,490 |
2 | €44,830 |
2.5 | €51,085 |
3 | €57,341 |
3.5 | €63,596 |
4 | €69,851 |
4.5 | €76,107 |
5 | €82,362 |
You benefit from this rebate even if you are taxable at the IFI.
If you are monthly, you can request a reduction in your levies.
Taxes: access your Home
Ministry of Finance
If you have not changed your payments, the overpayment will be returned to you in the fall of 2022.
FYI : progressive decline does not apply to second homes.
The property tax depends on your situation on 1to January of the taxation year.
You are taxable at the address where you live on 1to January, whether you are a landlord, tenant or occupant for free.
You are taxable even if you move during the year or occupy the dwelling only part of the year.
Please note : the housing tax applies to both the main dwelling house and the secondary residence.
If you do not benefit from the phasing out of the residential tax on the principal residence, you may be exempt if you meet certain conditions.
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You are over 60
You are exempt from a TV royalty if you meet several conditions.
Your income must not exceed certain amounts.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
If you live with a major child and job applicant that is no longer tax, you are exempt, provided that your income does not exceed certain limits.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €5,750 |
1.5 | €7,414 |
2 | €9,078 |
2.5 | €10,742 |
3 | €12,406 |
½ additional | €2,942 |
To be exempt, you must not be subject to the Real Estate Tax (IFI).
FYI : if you lose your exemption, it can be extended for 2 years under certain conditions.
You're a widow
You are exempt from a TV licence, regardless of age, if you meet several conditions.
Your income must not exceed certain amounts.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You must live in one of the following situations:
- Only
- With person you live with as a couple
- With a dependant for income tax purposes
- With a person holdingAspa orAsi
- With a person who has low resources. Sound reference tax income shall not exceed:
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
If you live with a major child andjob applicant that is no longer tax, you are exempt, provided that your income does not exceed certain limits.
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €5,750 |
1.5 | €7,414 |
2 | €9,078 |
2.5 | €10,742 |
3 | €12,406 |
½ additional | €2,942 |
To be exempt, you must not be subject to the Real Estate Tax (IFI).
FYI : if you lose your exemption, it can be extended for 2 years under certain conditions.
You live in a nursing home
If you left your principal residence to live in a retirement home, you may be exempt from the residential tax on your home, subject to certain conditions.
Please note : if you are recognised indigent person (i.e. in a situation of great poverty) by the communal commission of direct taxes, you can be exempted after the approval of the tax department.
Property tax applies to furnished premises and outbuildings.
Special rules apply in Rural Revitalisation Area (RBA).
General case
The residential tax applies to the following premises, whether your primary or secondary dwelling:
- Furnished accommodation (single house or flat). The dwelling must have sufficient furnishings to accommodate the dwelling.
- Housing dependencies (private parking, garage, etc.), even unfurnished and not attached
ZRR
If your home is located in ZRR, the residential tax applies to the following premises, whether it is your primary or secondary home:
- Furnished accommodation (single house or flat). The dwelling must have sufficient furnishings to accommodate the dwelling.
- Accommodation dependencies (private parking, garage, etc.), whether or not not furnished or not attached
However, municipalities may exempt the following premises:
- Bed & Breakfast
- Listed tourist furniture
Know if your community is in a rural revitalisation area (RBA)
National Agency for Territorial Cohesion (ANCT)
To qualify for the exemption, you must complete a declaration no. 1205-GD (form cerfa no. 13567*02). The form contains an explanatory note.
Apply for exemption from the residential tax for guest rooms and tourist accommodation located in rural revitalisation area (RBA)
Cerfa n° 13567 - Ministry of Finance
Other number :
1205-GD-SD
The form must be sent to your public finance centre before the 1to January of the year for which the exemption is applicable (for 2022, no later than December 2021).
Who shall I contact
The housing tax is calculated on the basis of cadastral rental value of the dwelling and its dependencies.
For the main residence, the rental value is reduced reduction.
The tax is equal to the multiplication of the amount obtained by the tax rates voted by the territorial.
Discount required for family loads
The rental value of the main residence is compulsorily reduced by a deduction for family expenses.
The reduction shall be equal to:
- 10% for each of the first 2 dependants
- 15% for each of the following
Rates may be increased without exceeding certain limits.
Rates and increases are divided by 2 for children in alternative care.
Dependants are:
- Your children included in computing income tax
- Your ascending and those of your spouse, over 70 years of age or infirm, living with you and having incomes below certain limits
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
FYI : in overseas departments (Dom), the dependency allowance shall be equal to 5% of the average rental value of the dwelling space of the municipality. This rate may be doubled by decision of the City Council.
Slaughter in certain areas
In addition to the compulsory abatement, local and regional authorities may decide to apply optional abductions for the principal residence.
General case
Local and regional authorities may decide on abasement the TH of the principal residence fixed between 1% and 15% the average rental value of the townhouses.
You have low incomes
Local and regional authorities may decide on abasement the TH of the principal residence of low-income persons.
The rate of reduction may be fixed between 1% and 15% the average rental value of the townhouses.
Persons must meet the following 2 conditions:
- Have a principal dwelling with a rental value less than 130% the average rental value of the townhouses. This percentage is increased in case of dependants
- Have a reference tax income below certain limits
Number of shares | Reference Tax Income 2021 |
|---|---|
1 | €11,276 |
1.25 | €12,781 |
1.5 | €14,286 |
1.75 | €15,792 |
2 | €17,297 |
2.25 | €18,802 |
2.5 | €20,307 |
2.75 | €21,813 |
3 | €23,318 |
½ additional | €3,011 |
¼ additional | €1,505 |
You are invalid
Local and regional authorities may decide on abasement the TH of the main residence of the disabled.
The rate shall be fixed between 10% and 20% the average rental value of the townhouses.
You are concerned if you are in one of the following situations:
- You receive the Supplementary Disability Allowance (Asi)
- You receive the Disability Adult Allowance (HPA)
- You have a mobility inclusion card (CMI) disability
- You have a disability that prevents you from supporting yourself through your work, or living with someone in that situation
To qualify for this rebate, you must complete a declaration No. 1206-GD (form cerfa No. 13573). The form contains an explanatory note.
Apply for the basic rebate - Persons with disabilities or disabilities (residential tax)
Cerfa n° 13573 - Ministry of Finance
Other number :
1206-GD-SD
The form must be sent to your public finance centre before the 1to January of the year for which you are entitled to this reduction (for 2023, by December 2022 at the latest).
Who shall I contact
If you no longer qualify for the rebate, you must inform the administration.
FYI : in overseas departments (Dom), the reduction shall be compulsory and 40% of the average rental value of the dwelling space of the municipality. It can be raised to 50% if the city council reports to 50% the exemption threshold applicable to the property tax on built property and the residential tax.
Increase for secondary residence
Some municipalities may decide to apply a residential tax increase for second homes.
Discount for people with low incomes
If you do not have a residential tax exemption, the amount of your principal residence tax can be capped.
To qualify for the cap, you do not have to have been subjected to theIFI in 2021.
Reduction following relocation
You can receive a temporary reduction in the residential tax if you meet the following 2 conditions:
- You have been relocated due to the demolition of your home under the National Urban Renewal Programme (operation ANRU)
- The amount of your new dwelling tax is greater than the amount of your old dwelling tax.
To qualify for this discount, you must apply with the necessary supporting documents to your public finance centre.
Your application must be sent before December 31 of the year following the year in which the exemption is applicable (December 31, 2022 for the 2023 residential tax).
Who shall I contact
The amount of the reduction is equal to the difference between the amount of the housing tax due for the new dwelling and the amount paid in the year of your relocation.
The residential tax reduction applies from the year following the year of your relocation for a maximum period of 3 years.
You do not have to file a tax return for the home tax.
In the last quarter of the year, you receive a tax notice. You can also view it in your private space at www.impots.gouv.fr.
Taxes: access your Home
Ministry of Finance
Depending on your situation, you will receive one of the following 2 notices:
- Notice of the residential tax (total exemption from the residential tax) and contribution to the public audiovisual
- Notice of residential tax and contribution to the public audiovisual
The Notice of Housing Tax shall include the following information:
- Tax calculation basis
- Amount payable
- Payment deadline
- Means of payment
If you own or lease property in more than one municipality, you receive different tax notices for each municipality.
Please note : you pay your house tax and contribution to public audiovisual at the same time and by the same means of payment.