Who still has to pay taxe d’habitation property tax in France?

Reader Question; I am confused about the liability or otherwise of long-term tenants to pay taxe d’habitation, where the property belongs to someone else as a second home.

As a reminder, taxe d’habitation is now only paid on second homes, and has been completely abolished for ‘main’ residencies.

Read more: Explainer: France’s taxe d’habitation property tax

Below, we review some certain situations – where a property is not simply a second home – where the rules may be more confusing:

If the property is rented to someone as their main home, whether unfurnished or on a long-term furnished let, normally for one year renewable, the tax should not be levied.

If the property is only let for a shorter period, with the owner retaining a possibility of using it part of the year, then the owner would remain liable to pay the tax.

If the tenant uses the property rented long-term as a holiday residence and not as their main home, then they would be liable to pay, assuming they have use of the property as of January 1 of the relevant year.

Read more: Tax differences between main and second homes in France

Owners carrying out short-term holiday lets are liable unless they can show the property is fitted out and used exclusively for holiday letting and that they never use it themselves.

If you do have to pay the tax, an avis (statement or bill) will appear in your personal space on the French tax site in the final quarter of the year.

Related articles

Will I be charged taxe foncière on my empty French home?

What are the two exemptions to paying French taxe d’habitation?