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As we write these lines, the finance bill for 2025 is being examined. SO, some elected officials take the opportunity to demand the reinstatement of the housing tax.
As a reminder, the latter no longer exists, for anyone and on main residences, since 2023. This was an electoral promise from Emmanuel Macron. Obviouslythe French warmly welcome the removal of a tax. But, for the municipalities, the shortfall is certain. Could the government then opt for a return of this local tax?
Will the housing tax come back?
This is a fear for the French. It must be said that this tax is at the heart of the debates in the National Assembly. Many MPs explain that its removal is far from being beneficial to the French economy. They opt for its return, or for the creation of a new tax for owners and tenants.
So, the government tempers and reassures. Catherine Vautin, Minister of Partnership with the Territories and Decentralization, explains in the columns of Le Parisien that the State does not provide for the return of the housing tax.
To have
2 million people could see this tax disappear in 2025: 103 euros in savings for their budget
On the other hand, the minister is not opposed to thinking about finding tax alternatives. She thinks that this could allow municipalities to find solutions to best manage resources..
Please note that municipalities are obviously losing money due to the elimination of this tax. They then fall back on property tax, which corresponds to 70% of their annual budget, compared to 30% a few years ago.
A deletion that is not unanimous
For Jean-François Copé, mayor of Meaux (LR), the abolition of the housing tax is the biggest mistake of the five-year term. According to him, this type of tax could allow well-managed local authorities to distinguish themselves from less well-managed ones.
Although the housing tax on main residences has been abolished since January 1, 2023, it remains in force for second homes.
Before its deletion, the housing tax brought in around 14.8 billion euros per year to municipalitiesand 6.8 billion euros to public intermunicipal cooperation establishments (EPCI), according to figures from Vie publique.
To have
3.5 million French people targeted by this new tax, €150 extra on their bill per year
A surcharge for second homes
To compensate for this shortfall, several municipalities are opting for an increase in housing tax on second homes. In 2023, 308 municipalities applied this increase. In 2024, this number jumps to 1,461, with an average rate of 40%. This surcharge aims in particular to limit the transformation of accommodation into second homes or Airbnb-type rentals.
The mayor of Dives-sur-Mer, in Calvados, justifies this increase to support the local economy. He highlights the loss of 600 inhabitants in a few decades, which prevents local workers from finding accommodation in the town.
France's fiscal balance is very precarious. Arriving in Matignon, Michel Barnier notes how catastrophic public finances are. We must then find solutions that will not penalize the most precarious.
Hence heated debates in the National Assembly. The latter concern this tax, but also retirement pensions and the taxation of the richest. The Left wants to put an end to government protection of the wealthiest.
