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Taxe d’habitation

The taxe d'habitation on secondary homes is a tax that applies to French property owners. However, there are some exceptions.

Who has to pay the taxe d'habitation?

The taxe d’habitation is paid by every person that owns (or is the usufructuary of) a secondary residence in France on 1 January of each year. All living premises such as houses or apartments are subject to this tax as well as the immediate dependencies such as garages for instance.

On the other hand, vacant residential premises intended for rental are not taxed (although some cities impose an additionnal tax, known as the annual tax on vacant residential premises). Like the land tax, the habitation tax is calculated on the basis of the cadastral value of the property.

When should I receive the taxe d'habitation bill?

The first invoices are sent at the beginning of October. You can receive your invoice until the end of November. 

When is the taxe d'habitation due?

The payment deadline for your taxe d’habitation is indicated on your invoice. Generally, the payment deadline is mid-November. However, this deadline may be extendeded to mid-December. 

What if I miss the deadline ?

The tax office will ask for a 10% surcharge of the amount of your tax. 

How can I pay the taxe d'habitation?

The taxe d’habitation can be paid by cheque. Your cheque must be sent to the address indicated on the payment slip (Centre d’Encaissement du Tresor Public…)  together with the payment slip attached to the land tax invoice (on the bottom of page 2).

If you have a French bank account, you can pay by internet (with the tax debited from your bank account 8 days after the deadline) or via TIP. In the latter case, you must date and sign the payment slip an d attach a RIB (French bank account details) if your bank account details are not already on the payment slip. You must then send everything to the adress indicated on the payment slip (Centre d’Encaissement du Tresor Public…).

What if I did not get the bill ?
You will not receive the invoice if you do not owe the tax. For example, if you own a French leaseback, you should not receive a taxe d’habitation bill as the leasing company must pay this tax.
If you have received your previous taxe d’habitation bills and have not yet received this year’s bill, you should check that your local tax office has your correct address. If you have moved during the year, you will need to provide your new address to your local tax office.

If you have chosen to pay your tax by monthly instalments, you should receive your bill in November.
How to fill in the habitation tax return (French form nb 1236)?

The tax authorities will send you this 1236 form which must be filled in and returned to the address listed above.
You must fill in the details on this form keeping in mind that they refer to your particular situation on the 1st of January.
Each box contains the details of one property, so for one property only fill in the first box, for an additional property you complete the second box, etc.
The data in the first part of the box contains the administration number, location, size, etc of the property and is already filled in for you.
The second part of the box contains information about the occupants of the property and you should tick and complete the information that applies to your own circumstances:

  1. You live in the property yourself. If so, is this your main residence (principale) or your secondary residence (secondaire)
  2. Someone else lives in the property. Write down their name and surname, date and place of birth.
    1. Write down their address if it is different from the one used for tax purposes. (The person living in the property might not necessarily use the address of the property as their main residence. In the case of trustee and leasehold companies, the address here will be their business address
    2. Date of occupancy of the property.
    3. Indicate whether the person living in the property is a student.
  3. The property has been sold. When was the sale completed ?
    Indicate the name and last name of the new owner of the property.
  4. The property is vacant and furnished (meublé) or vacant and unfurnished (non meublé)
  5. Please state the reasons for the vacancy.
    1. You do not have to declare tax if the property is considered uninhabitable, i.e. if it does not meet the minimum requirements to live in it, namely running water, electrical installation and minimum health and safety conditions. The tax authorities may ask you to submit the necessary documents to prove this.
    2. Your property is considered vacant if the building will be demolished in the near future (maximum of one year).
    3. You have tried to rent or sell the property at market price but have been unable to find either a tenant or a buyer and despite your efforts, the property remains vacant.

If the circumstances of your property fall into any of these three categories, then you should specify so in this point. Written supporting documentation may be required by the tax authorities.

Date and signature at the bottom of the page, phone number is optional (facultatif).

The occupancy declaration, what is it?

As of 1 January 2023, the tax authorities have introduced a new declaration requirement for all property owners.

This declaration can be submitted in your espace particulier on the impots.gouv website.

You need to provide the information on the occupation of your French address. The tax office will then determine whether or not you are liable to pay the taxe d’habitation.

Please note that if the occupation of your property changes, you must update the information.

Please contact us if you need help with this declaration.

French Tax Online is a tax consultancy firm specialized in foreigners investing and living in France.

A member of the Budiz Company Group, which is a French chartered accountant registered with the Order of French Chartered Accountants (OEC).

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