Accommodation taxes
Themes
Date of update
Housing tax
Anyone who owns or rents accommodation or lives in their home free of charge must pay housing tax (taxe d’habitation), which is calculated on an annual basis for all accommodation occupied on January 1.
No prior declaration is required. In the final quarter of the year, you will receive a tax notice.
Housing tax is collected by the municipality or the intermunicipal authority, and serves to fund local public services, schools, sports and cultural facilities, etc.
Since 2019, a gradual reduction in the housing tax has been applied to certain households, depending on their tax income and composition.
Find out if you benefit from this gradual reduction using the simulator on impôts.gouv.fr
| Helpful tip: In the overseas departments and regions (Guiana, Martinique, Guadeloupe, Reunion Island and Mayotte), housing tax relief is available.
For the calculation of the housing tax, the rental value of principal residences is reduced by allowances : *a so-called compulsory allowance set at 40% of the average rental value of the residential premises in the commune (even 50% in some cities); *an allowance for dependency equal, for each dependent, to 5% of the average rental value of the city’s residential premises. The city council may also double this rate. |
For further information (in French):
- Housing tax (French Tax Authorities)
- Housing tax (Government information website
Contribution to public audiovisual services
The contribution to public audiovisual services (contribution à l’audiovisuel public), also known as the audiovisual license fee (redevance audiovisuelle) must be paid if the resident is liable for housing tax and if they own a television or an equivalent device.
It is used to finance public television and radio broadcasters (France Télévisions, Arte-France, Radio France, RFO, RFI and the National Audiovisual Institute) and must be paid at the same time as housing tax. Those liable for this tax receive a single tax notice covering both housing tax and the audiovisual tax.
If the household does not possess a television or an equivalent device, taxpayers must specify this on their income tax declaration to be exempted from the license fee.
In 2016, the contribution to public audiovisual services was set at €137 per year in mainland France and €88 in the overseas departments and regions (Guiana, Martinique, Guadeloupe, Reunion Island and Mayotte).
For further information (in French):
- Contribution to public audiovisual services (French Tax Authorities)
- Contribution to public audiovisual services (Government information website)
Property tax
Property tax is payable each year by property owners. No declaration is required, unless exemptions are requested.
Property tax is another local levy that is used to fund developments administered by municipalities and intermunicipal authorities.
| Hepful tip: in the overseas Departments and Regions (French Guiana, Martinique, Guadeloupe, Reunion Island and Mayotte), property tax relief for housing occupied as a main place of residence is available. |
For further information (in French):
- Property tax (French Tax Authorities)
- Property tax (Government information website)