Housing tax

Any person occupying a residential property on January 1st of the tax year is liable to pay housing tax (‘taxe d’habitation’). The amount of this local tax depends on the characteristics of your accommodation, its location and your personal situation.
 

How to pay housing tax

You do not need to file a return. If you are liable to pay housing tax, you will automatically receive a tax notice during the last quarter of the year, either by post or via your online tax account if you have one.
Instructions will be provided on the tax notice:
  • amount due,
  • final date for payment,
  • means of payment accepted.

If you have difficulty paying or if you think that you have been taxed incorrectly, you can file a claim with your local tax office within the stipulated deadline. These claims can be filed either online, directly at your local tax office, or by post. You might then be granted a deferral, or even a partial rebate depending on your situation.
To find out more, see the French administration website:
> Tax-related claims
> Deadlines for filing tax-related claims

If you receive your housing tax notice having left France, forwarded to your address in the country where you are now living, and you do not have a personal account on the French tax authorities’ website, you can still pay the tax online by direct debit via the ‘Espace particulier’ section of the website if you have an account within the Single Euro Payments Area (SEPA). Otherwise, contact the Tax Department (‘Service des impôts’) stated on the tax notice.

Exemption from housing tax

You are exempt if you are a student living in a CROUS student residence, or if you are lodging in a furnished room in the property of a person who is letting or sub-letting part of their residence (‘chambre chez l'habitant’).
 
Good to know
Since 2020, housing tax has been abolished for 80% of households in France. It is very likely that you will be totally exempt this year, unless you receive a notice.
Housing tax is going to be gradually abolished for all households between now and 2023.
 

FAQ

I am in a shared accommodation ('colocation'). Does each of the tenants have to pay housing tax?
One housing tax is levied for the property, usually in the name of one of the tenants.
You can agree between yourselves to share the payment of the tax, but this is a private arrangement: the tax authorities require one payment from one person.
Updated on March 23, 2021