Preemption rights / Servitudes / Local taxes
Any owner or occupant of a dwelling is liable for property tax and/or housing tax.
These two taxes are established for the entire year according to the elements existing on January 1 of the tax year, regardless of whether a change takes place during the year (sale, move, etc.).
Legally, only the owner of the accommodation (main or secondary residence) is liable for property tax.
- New constructions: two years after completion;
- Energy-saving housing: 50 to 100% upon deliberation by the municipalities, for a minimum of five years.
Since 2018, a progressive reduction in housing tax has been instituted. The tax contribution is reduced by an abatement of 30% in 2018, 65% in 2019 and 100% in 2020.
This relief is based on resources and the composition of the tax household. Other individuals, with resources above the ceiling, will in turn benefit from an exemption of 30% in 2021, 65% in 2022, and total exemption in 2023.
The disappearance of the housing tax only concerns the main residence of the taxpayer. It is maintained for second homes and seasonal furnished rentals.
The amending finance law for 2022 (n° 2022-1157 of August 16, 2022) abolished the contribution to public broadcasting for both individuals and professionals. The deletion comes into effect on January 1, 2022.
Please note: From January 1, 2023, owners of real estate used for residential purposes will have a new obligation. From their personal space on impots.gouv, they must declare the nature of the occupation of these premises, if they reserve the right to use them, or the identity of the occupant(s) if the premises are occupied by a third party. Failure to declare, as well as omission or inaccuracy of information provided, is punishable by a tax fine of €150 per premises.
The housing tax is payable by all persons (owner, tenant or occupant free of charge) who have furnished premises on 1 January of the tax year.
The municipalities have the option of voting an increase of between 5 and 60% of the housing tax for second homes, except in the case of exemptions.
- Compulsory: 10 to 15% for dependents;
- Optional: 1 to 15% depending on the municipality.
Common exemption from property tax and housing tax
Under certain conditions, elderly or disabled people of modest means benefit from a reduction if their income does not exceed a certain amount: €17,298 for a couple without dependents.
Note: People who are not eligible for property tax exemption or housing tax may apply for a cap based on their income.