Taxe d’habitation deadline approaches in France: Who still pays this?

Whether or not you owe the tax this year depends on your income and whether you live in the property full time or if it is a second home

Taxe d’habitation payment deadlines are approaching in France
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Many people in France who still pay the taxe d’habitation occupancy tax have just over a week in which to settle their 2022 bills.

Note, however, this does not apply if you have a later date – usually December 15 – on your bill, which often applies to second homes, or if you pay by monthly instalments (mensualisation).

In 2022, only 20% of France’s households (those in higher income brackets) will pay the tax on main homes. Where applicable, the tax relates to property people were living in, or had available for this use, on January 1, 2022.

This group will, however, see their bills reduced by a total 65% after a previous 30% reduction in 2021 as the tax is gradually phased out for main homes.

For a single person living alone the revenu fiscal de référence (taxable income) threshold is €28,150, although people earning less than €29,192 will have an additional reduction on top of the 65% cut.

Above €29,192 they will pay the full amount.

For a couple living together with two children, the threshold is €57,340, with additional reductions for those earning less than €59,424.

You can find out more about the income thresholds on the government’s website.

Working out whether you owe taxe d’habitation depends on income and how many parts (units) there are in your household, a calculation which increases based on family responsiblities (eg. a single person is one part, a couple two and children add a half part for the first two and then one for each additional child).

In 2023, no one will have to pay taxe d’habitation for their main residence, although it will be maintained for second homes.

If you own a second home in France, you will continue to pay the tax regardless of your income.

However, people who live in a care home but who still own a property will not have to pay.

When is the deadline?

If you need to pay taxe d’habitation on a main homethis year, you should have received your bill in September or October, either in your personal online tax space – with an email notifying you that it is ready if you opted to go 'completely online' – and/or by post.

For those (usually second-home owners) with payment deadlines in December, in most cases people with online accounts should have had their avis this week and paper copies will arrive this month.

If you do not pay online, but rather by cash, cheque, card or TIP Sepa payment, you have until November 15 for bills payable in November.

If you do pay online or through the app, you have until November 20. The money will leave your account on November 25. Direct debits will be taken on the same date.

Since 2019, any bill for more than €300 must be paid online.

If you have not yet received your bill, you should first check that you are required to pay and then contact your Centre des impôts.

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