OWNERS of gites, meublés de tourisme (tourist lets) and chambres d’hôte in certain designated areas have until the end of December to apply for exonerations from taxe d’habitation and foncière for next year.
Where part of a building is used for letting and part of private use the exoneration relates to the part let out (eg. If 50m2 of a 200m2 property is let, then you get a quarter off your tax).
The exonerations apply to areas situated in a Zones de Revitalisation Rurale (ZRR) – a rural area where the government wants to boost the local economy.
However in addition the local authorities must have voted to agree to the exonerations. The first thing to do is to check if you are in one of these zones, which include about half of French communes.
You can check the zones at www.territoires.gouv.fr/zonages/p3_territ.php.
Put in your commune name and on the next page it will list the types of special zones that may apply to your commune.
If the term Zones de Revitalisation Rurale appears, select it and then click to see a map of the precise area it concerns.
If you are in a ZRR, you should talk to your centre des impôts bout whether an exoneration applies in your area and what forms and supporting documents are needed.
Income Tax in France 2023 (for 2022 income)*
Visa and residency cards for France*
