HOUSING TAX. Some taxpayers are still liable for housing tax in 2022. Are you going to pay it? You can already consult your tax notice to find out your reference tax income.
[Mis à jour le 23 septembre 2022 à 15h15] In 2023, no household will pay housing tax on their main residence. But for now, some taxpayers are still liable for this local tax in 2022 pending the famous total abolition. To find out if you are exempt, we invite you to consult your tax notice 2022 on 2021 revenue. The reference tax income (RFR) will let you know if you exceed the authorized limit or not. Also note that you can benefit from a total or partial exemption depending on your RFR. Let’s take a simple example. For a single person, your RFR must be less than €28,150s to be exempt from housing tax. If your RFR is between €28,150 and €29,192the exemption will then be partial. Finally, if your RFR is higher, you will have to pay the housing tax in 2022 with a 65% relief. The system is the same depending on the number of shares of the family quotient (see below).
As a reminder, thea residence tax is a local tax, which concerns all the occupants of a dwelling, whether they are owners, owner-occupiers or tenants. The amount of tax is calculated according to the characteristics specific to your accommodation and a rate voted by your municipality. It depends on the accommodation in which you reside on 1 January of the tax year. Clearly, if you moved during the year, you will be liable for the housing tax relating to your old accommodation. Since 2018, the housing tax has been gradually decreasing for all French people. In 2021, 80% of French people no longer paid it. For the remaining 20% of households, the relief was 30% in 2021. It will be 65% in 2022. In 2023, no more households will pay housing tax on their main residence. Will you benefit from its abolition or from a reduction in your housing tax in 2022?
The housing tax is a tax levied for the benefit of local communities. The amount of this varies from one municipality to another, and its tax rate is voted by the local authorities. It also depends on the characteristics of the taxable premises and your personal situation (household composition, income) on 1 January of the tax year. You have the obligation to pay the housing tax whether you own, rent or occupy a property free of charge. You must pay it, whether for your main or secondary residence.
Until now, it was possible to benefit from other categorical exemption schemes from housing tax: beneficiaries of the AAH, Aspa, Asi, people over 60, etc. “Article 16 of Law No. 2019-1479 of December 28, 2019 on finances for 2020 removes categorical exemptions”, says one in the practical brochure of local taxes 2021. “However, the relief from the contribution to public broadcasting is maintained for these taxpayers if they meet the conditions for granting”. The total housing tax exemption for the main residence applies to the vast majority of taxpayers. As a reminder, your reference tax income must not exceed a ceiling. If your reference tax income exceeds the partial exemption ceiling (for example 29,192 euros for a single person), you will be required to pay your housing tax, again in 2022 with a 65% reduction.
Here is an indication of the thresholds not to be exceeded to benefit from thetotal exemption :
- 1 share: 28,150 euros
- 1.5 shares: 36,490 euros
- 2 shares: 44,830 euros
- 2.5 units: €51,085
- 3 shares: 57,340 euros
- 3.5 units: €63,595
Here are, for information only, the thresholds not to be exceeded to benefit from thepartial exemption :
- 1 share: 29,192 euros
- 1.5 shares: 38,053 euros
- 2 shares: 46,914 euros
- 2.5 units: €53,169
- 3 shares: 59,424 euros
- 3.5 units: €65,679
The tax administration starts by calculating cadastral rental value housing. It corresponds to the theoretical level of rent that your accommodation would produce if it were rented. This value depends on multiple criteria such as floor space and “comfort elements”. As a reminder, it is also used to calculate the property tax. Once this cadastral value has been obtained, the tax authorities apply certain deductions, obtaining a net value. This is multiplied by the tax rate fixed by your community, in order to obtain your housing tax. As a reminder, this rate, revised each year, because it is specific to each municipality.
You surely hear everywhere that the housing tax has now disappeared. However, in 2022, many French people will still have to pay it despite the reform. However, some measures of the 2018 housing tax reform now take effect this year, in 2022.
If you have not benefited from the abolition of housing tax on your main residence in 2020, you are one of the 20% of remaining households benefiting from gradual decrease since 2021. In this case, therelief of the residence tax will be 65%.
- 2020 : Housing tax abolished for 80% of tax households
- 2021 : 30% relief for the 20% of tax households that have not benefited from the abolition
- 2022 : 65% reduction for these same 20% of tax households
- 2023 : No one will pay housing tax on their main residence
Concerning the payment of the residence tax, you are supposed to receive your tax notice during the last quarter of the year. You can consult it in your private space on the tax website.
But then, when do you have to pay council tax ? The deadline for paying your residence tax depends on the method of payment you have chosen. If you want to pay it TIPSEPA Where checkthe date of payment is fixed at November 15. As part of a dematerialized payment (online, direct debit at maturity or monthly); the date of payment of the residence tax is set at November 20e, 5 days later. The direct debit will be made on November 25 from your bank account.
The tenant who occupies the dwelling on 1er January must pay council tax for the year. If he moves during the year, he must pay the residence tax for the accommodation he occupied on the 1er January preceding his move. The owner of the dwelling has 3 months to report the move of his tenant to the center des taxes.
Were you convinced that you had to pay your housing tax only for your main residence? Think again. Each accommodation gives rise to a housing tax, including second homes. The calculation is identical to the housing tax on the main residence. Some municipalities may decide to apply an increase of 5 to 60% for the cities concerned by the tax on vacant housing.
It is possible to claim an exemption from this increase if you do not live in the accommodation concerned for the following reasons: you are forced to live in a place different from your main residence, for professional reasons ; you are hosted in a nursing home ; you cannot use your dwelling as your main residence for reasons beyond your control. As a reminder, the deletion of the housing tax in 2023 only concerns main residences. The tax will continue to apply under the same conditions in the years to come.
If you have accommodation on 1 January of the year, you are liable for the housing tax for this accommodation for the entire year. If you are attached to the tax household of your parents, you can benefit from the housing tax reform as long as they benefit from it. Your parents will have to indicate when declaring their income the mention “Student having the private provision of accommodation” (check box on the online declaration). In case of forgetting, or of paper declaration it is always possible for you to file a complaint by attaching a copy of the tax notice of your parents.
Note that some residences are exempt from housing tax such as university residences managed by the Crous, residences assigned to student accommodation.
What about those above? If they are just above, you benefit from a sliding scale exemption. Here are, then, the tax income ceilings beyond which you are considered a well-to-do household and benefit from a 30% reduction in 2022 :
- 1 share: 28,150 euros
- 1.5 shares: 36,490 euros
- 2 shares: 44,830 euros
- 2.5 units: €51,085
- 3 units: €57,341
- 3.5 shares: €63,596
- 4 units: €69,851
A simulator is available on the tax website. Want to know more ? Consult our dedicated file without further delay.
It is possible to evaluate the amount of your local taxes thanks to simulators on the Internet. You will need to be able to provide information on the surface area of your property, its land category (classification established by the tax authorities), as well as various maintenance coefficients, general situation and particular situation. Be aware, however, that it is difficult to assess them precisely because they depend on the characteristics specific to your accommodation and the rate applied by your municipality. To obtain an accurate estimate of your taxes, you can contact the tax authorities. The contact details of the services in charge of your locality are mentioned in the “Contact” section from the website impots.gouv.
If there are more than one of you occupying your accommodation, a single residence tax is established, in the name of one of the joint tenants. It is therefore this occupant who must pay the residence tax. The tax services are not responsible for making the distribution between the roommates.
Garages, sheds and private car parks located at a distance of less than one kilometer from the accommodation are considered, although unfurnished, as immediate outbuildings and therefore subject to housing tax. On the other hand, the tax does not apply if the garage or parking space is located in a condominium with free parking (not numbered and not assigned). Thus, if you have a garage at an address different from your main address and less than one kilometer away, you will receive two residence tax notices.
When a dwelling is unoccupied on 1er January, the council tax does not apply. And the landlord cannot claim the tax from the former tenant who resided there before 1er January. However, the owner of the accommodation must prove to the tax authorities that the accommodation was unoccupied on 1er January. This proof can be provided by any means. For example, he can prove that the previous occupant has moved, or that the gas, electricity and water consumption is too low to allow occupancy.