When should you pay your housing tax? France's tax calendar and deadlines 2023

Navigating the rules and requirements of the French housing tax (taxe d'habitation) is essential, especially for expats moving to France for the first time. Understanding when you should pay housing tax and meeting housing tax payment deadlines is a legal obligation for France’s residents. Paying this financial obligation is vital to avoid late payment penalties (10%) and a complicated administration.

In this context, having a reliable partner can make all the difference. Paris Rental Agency is a trusted name in high-end furnished apartment rentals in Paris, specializing in catering to expats, international companies, and embassies. 
With Paris Rental's comprehensive support, tenants are guided through every phase of the rental process and queries about French Council Tax deadlines.

Understanding French council tax

What is the housing tax in France, and who is concerned?

The housing tax (taxe d'habitation) is a local tax in France imposed on people occupying a dwelling on January 1 of the tax year. 

Fortunately, on January 1, 2023, the State abolished the housing tax on principal residences. However, anyone who occupies a secondary home is still liable for paying housing tax unless they benefit from a specific exemption. Therefore, the tax applies to anyone who occupies a secondary accommodation, including homeowners, tenants, and occupants without rent. 

The tax authorities in France may grant housing tax relief depending on your situation and income. For example, people who have left their primary residence to move into a retirement home or long-term care center (which has become their primary residence) may qualify for an exemption from the housing tax on second homes, depending on their reference tax income (RFR).

How do you calculate housing tax in France?

The French housing tax is calculated based on the cadastral value of the property and its outbuildings (such as cellars, garages, terraces, etc.) and the rates voted by local authorities in France. The cadastral rental value corresponds to the annual rent the property would generate if rented out. The cadastral rental value is revalued each year according to the evolution of the consumer price index (Insee).

Municipalities with high rental demand and an imbalance between housing supply and demand will likely apply a higher housing tax rate to second homes. For example, in Paris, the Housing Tax for secondary residences floundered.

Key dates for council tax in France 2023

Deadline for online and check payment of housing tax

In 2023, secondary home residents must pay housing tax by December 15, 2023

Deadline for online payment of housing tax:

Generally, you must pay your housing tax by the deadline indicated on your tax notice. However, you are entitled to an extension of 5 days if you pay your housing tax online or through the mobile app of Impots.gouv. Your bank account will be automatically debited ten days after the payment deadline indicated on your tax notice. 

Deadline for check payment of housing tax:

Only for amounts up to €300 can residents pay their housing tax by check. Additionally, they must mail the check before December 15, 2023, as specified by the deadline stated on their tax notice.

Installment payments or monthly payments of housing tax

People receiving their council tax notice "online":

Non-monthly payment:

For individuals who choose not to pay their council tax in monthly installments, Council Tax notices will be published online in the Espace Particulier on impots.gouv.fr from November 7, 2023.

Monthly payment:

For those who have opted to pay their housing tax (taxe d'habitation) monthly, their notices will be published on November 20, 2023. Generally, you will receive an official email informing you when your notice is available as a reminder.

People receiving their housing tax notice "by post":

Non-monthly payment:

For persons not subject to monthly payment who chose to receive a paper tax notice, the housing tax notice will be delivered by La Poste between November 8 and 20, 2023.

Monthly payment:

For taxpayers choosing monthly payment, the Council Tax notice will be delivered by La Poste between November 22 and 29, 2023. 
 

How do you pay your housing tax? Terms of payment

What are the possible payment methods for housing tax (online, direct debit, check, etc.)?

Tax bill of more than €300:

For a tax payment of more than €300, you must pay your housing tax online or by direct debit.

Tax bill of less than €300:

• Pay directly online (From your computer, smartphone, or tablet)

• By direct debit: Direct debit is automatically processed ten days after the payment deadline on the tax notice. To be eligible for direct debit, you must have either a bank account or a Livret A savings account (only if your bank allows direct debit) in France or Monaco.
• Monthly installments: You must have a bank account based in France or Monaco to benefit from the monthly direct debit option.
• By check (cheque): To make your payment by check, you need to send your check along with the payment stub indicating your tax reference using the pre-addressed return envelope provided with your tax notice. Instead of a post, you can also drop your check off at the tax office's service counter. The check will be cashed on receipt.
• Interbank payment orders (TIP Sepa): If your tax bill does not exceed €300, you can fill in the interbank payment slip (TIP) at the bottom of your tax notice. If it's your first time paying by TIP, you must enclose your bank details (RIB), then date and sign your TIP impôt.
• By bank transfer
• In cash: If your tax bill is less than or equivalent to €300, you can pay in cash at one of the partner tobacco companies. Please make sure your tax notice includes a "QR code" and the words "payable at a tobacconist's."
• By credit card: If your housing tax bill is less than or equivalent to €300, you can pay by credit card at one of the partner tobacco companies. But please note that your tax notice includes a "QR code" and the words "payable at a tobacconist's." You can also pay by credit card at your local tax office.

Tips for never missing a deadline for paying housing tax

Editor: Siyi CHEN

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