The Taxe d'Habitation and Taxe Foncieres are both local authority residence Taxes similar to the UK Council Tax which are paid annually though there is provision to pay monthly by RIB (direct debit) from your bank account. Both the Taxe d'Habitation and the Taxe Foncieres bills usually arrive in August & September and are due for payment in October & November.
Taxe FoncieresThis is the land and property tax, it is only payable by the owner of the property and is payable by whoever owned the property on the 1st of January each year - so if for example you purchased a French property in February you may not receive the Taxe d'Habitation bill until the following year. If you are renting a property in France you are not liable to pay this Tax. The Taxe Foncieres is based on the rental value of the property as assumed by the local authority. Some new or newly restored properties are exempt from paying the Taxe Foncieres for the first two years.
Taxe d'HabitationThe Taxe d'Habitation is paid by the the person occupying the property and is levied by the commune in which you live against whoever was living in the property on the 1st of January of each year. The Taxe d'Habitation is calculated by the floor area of the property, number of windows and location of the property. If you are on a very low income your Taxe d'Habitation may be reduced or you may be exempt from paying it altogether.
Since 2005 the Taxe de habitation also includes the TV licence fee - if you are over 75 years of age you will not have to pay for a TV licence and so it will not be included in your Taxe d'Habitation bill.
If you are renting a property in France you will only be liable to pay the Taxe d'Habitation, if you own and reside in a property in France you will be liable to pay both the Taxe d'Habitation and the Taxe Foncieres.
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The Taxe d'Habitation and Taxe Foncieres are both local authority residence Taxes similar to the UK Council Tax which are paid annually though there is provision to pay monthly by...