The primary residence tax phaseout applies based on income. From 2023, no household will pay housing tax on their primary residence. Accommodation tax depends on your home, its location and your personal situation (income, family composition, etc.) on January 1st.
Do you have a second home? Learn about the full terms and conditions of this local tax, which, unlike the primary residence tax, will not be waived.
Who must pay housing tax on a secondary residence?
The owner pays the secondary residence tax even if he already pays the residence tax for his primary residence. The residence tax on a secondary residence is not eligible for the same benefits as the residence tax on a primary residence. When calculating it, family, age or income criteria are not taken into account.
Paying home taxes on your primary residence does not exempt you from paying taxes on your secondary residence. Housing taxes are actually paid on the dwelling, not the household. It applies according to the property's address, and non-tax French residents pay housing tax in the same way as French taxpayers. If they have a television, they also pay a public broadcasting fee.
The public broadcasting levy, a special tax that is levied at the same time as the housing tax, is paid only once for each taxable household with a television. It is typically listed on the home tax notice for your primary residence, not the home tax notice for your secondary residence. If you receive it twice, you can submit a dispute to your tax office.
The amount of housing tax for a secondary residence
The housing tax on an additional residence is almost always higher than the housing tax on a primary residence. There are several reasons for this additional cost.
- The surface area and condition of second homes are often higher than the average for primary homes. Swimming pool, garden, terrace... some second homes offer first-class comfort and occupy the highest places in the cadastral rental value grid. This value, which serves as the basis for calculating the housing tax, increases the final tax amount.
- The state applies a surcharge of 1.5% to all secondary residences. This surcharge increases the final tax.
- The “second residence” surcharge may apply in all cities with a population of more than 50,000 people. The size of this allowance ranges from 5% to 60%. The goal is to try to combat the housing shortage by exerting a deterrent effect on casual residents. In Paris, the premium was increased to 60% to try to stem the sharp rise in the number of second homes.
- Secondary residences are not subject to the same abatements and caps as the residential tax rate for primary residences. Assuming equal occupancy, a family of 4 will pay the same housing tax on their secondary residence as an older couple or single person.
- Finally, second homes are not affected by the phasing out of the housing tax on the primary residence.
Housing tax reform and secondary residence
The housing tax reform only applies to the primary residence, not the second residence. Housing tax on a second home will continue to be charged in full, without reduction. The primary residence tax will be eliminated for 100% households by 2023, with the first wave of exemptions in 2020 for 80% taxpayers.
Housing tax calendar for a second home
Some housing taxes on secondary residences are sent by the taxing authorities a little later, at the end of October, rather than at the end of September like housing taxes on a primary residence. If necessary, they receive an additional payment period of up to December 15 for payments by check, cash or bank transfer and until December 20 for online payments. This calendar shift does not affect all residential taxes on second homes. Some are sent at the same time as your primary residence taxes at the end of September and must be paid by November 16th with an additional 5 day period if paid online.
Haven't received your second home housing tax notice yet? Check in your personal space at impots.gouv that it is unavailable before assuming there is a one month delay. If the zéro papier option is activated, your housing tax will not be mailed to you, you must take steps to view it online. Aside from the shipping delay, the due dates for residential taxes on a secondary residence are the same as those for residential taxes on a primary residence. Payment terms and monthly payments are similar.
Exemption from housing tax for secondary housing
The housing tax on a second home is not subject to the same deductions and exemptions as a primary residence. Therefore, income, number of dependents or disability criteria are not taken into account when reducing the home tax bill for your second home. Because the housing tax on your secondary residence is not part of the housing tax reform, you will continue to pay it in full even after the housing tax on your main residence disappears.
The only possible exceptions relate to a possible “second residence” supplement. You can ask for an exemption from these additional costs if:
- You are engaged in a professional activity that requires you to live in a secondary residence rather than your primary residence.
- You live permanently in the care facility, but retain the right to use the property. You can then claim a home tax exemption for your second home.
- You cannot use your secondary residence as your primary residence for reasons beyond your control, such as work carried out under a local town plan.
Your request for an exemption must be sent to the tax department of the city of your second place of residence or directly in your personal online space at impots.gouv no later than December 31 of the year relating to this local tax. You will then be sent a refund if you are given a discount.
I bought/sold property this year, do I have to pay part of the property taxes?
Property taxes for the entire year are paid by the owner on January 1 of the year.
If you sell or buy property during the year, the seller (the owner as of January 1st) is solely responsible for paying the full property taxes for the entire year. Thus, the property tax will be established in his name.
However, at the time of purchase, the sales contract may include an agreement between the seller and the buyer to allocate the payment of tax "Pro rata temporis".
This private agreement may allow the amount of this tax to be allocated between the buyer and seller based on the date of the transaction and is usually included in the compromise or purchase agreement.
This agreement does not affect tax administration and does not in any way change the obligation to pay the full amount of tax by the property owner on January 1.
In any case, it is recommended that you read this agreement carefully to see what agreements have been defined.
Property owner tax
If you are the owner or occupier of an apartment or house (even if the property is rented to a tenant), you must pay property tax on the built property (TFPB). You have until October 17, 2022 or October 22, 2022, depending on the payment method you use. All details on Service-Public.fr.
Property tax notices are available starting August 29 if you don't pay monthly and starting September 19, 2022 if you pay monthly.
Your notice of payment of property tax can be viewed on the website impots.gouv.fr, in the “My Events” section on the main page of your personal account, as well as in the “Documents” section.
There is no tax calculator because it calculated based sets criteria. The number of family members does not affect the amount of tax. However, there are other benefits details here...
https://www.fresc.org/comment-declarer-une-residence-secondaire-pour-les-impots/
https://www.service-public.fr/particuliers/actualites/A15144
https://www.impots.gouv.fr/particulier/exonerations-et-degrevements
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