The housing tax is a local tax that helps finance public services (social, educational, sports and cultural expenses) at the municipal level. It is collected by the municipality or department in which the secondary residence is located. Its amount varies depending on the municipality and its tax rate is voted on by local authorities.
Owners of a second home must declare their real estate to the tax authorities on January 1st. Since 2023, a dedicated section, “Real estate”, has been available on impots.gouv.fr. The following information must be provided:
This declaration only occurs in the event of a change of occupation, for example:
Owners or usufructuaries of a second home (house or apartment) must pay the housing tax. This is true even if they only spend a few weeks a year in their home. The amount depends on the taxpayer’s situation on 1 January of the tax year and the cadastral rental value of the home. The tax applies to all premises used for housing, such as a garage for example.
In 2013, the implementation of a progressive reduction in the housing tax on primary residences began. Since 1 January 2023, no taxpayer will pay housing tax on their primary residence. However, the housing tax reform does not apply to secondary residences. (…)
(…) Click here to see more
Allowances, activity bonuses, CAF: what are the key dates in September?
Man wins $1 million lottery, gets son ‘out of basement’
Income tax: are you one of those who pay the most in your municipality?
All-inclusive holidays: prices are soaring in France, the end of the good deal?
Oasis on tour: after fans’ anger, ticket sales practices in the crosshairs
Related News :