It was one of the key measures of Emmanuel Macron’s previous five-year term. The housing tax was indeed abolished for 80% of taxpayers in 2020, but it has not completely disappeared. Its abolition will not be applied to all tax households until 2023. Thus, one in five tax households must still pay local tax in 2022.
But beware: this measure only concerns main residences. Owners of a secondary residence will continue to be taxed. In tense areas, “they risk being subject to a “housing surcharge”, which can be voted by the municipal council”, explains Boursorama. The municipalities concerned have the right to set an increase in the share of housing tax which is due to them, which can go up to 60%. With 3.2 million second homes listed in France, many taxpayers will therefore remain affected by the housing tax.
Exemption from local tax is conditional on the resources of the tax household. In order to find out whether you are among the majority of French people who will be lucky enough not to have to pay housing tax in the fall, just check that you do not exceed the ceilings set by the tax authorities this fall. year.
Like the income tax scale, the thresholds not to be exceeded to be exempt from housing tax have been increased by 1.4%, to take inflation into account. Thus, a single person (a tax share) will be exempt if his 2021 reference tax income (RFR), indicated on his 2022 tax notice made available next summer, does not exceed 28,150 euros. The last tax households still liable for housing tax will nevertheless benefit from a greater reduction than in 2021: 65% instead of 30%. Thus, a household that had to initially pay 1,000 euros of TH will only owe 350 euros to the tax authorities next fall. Find out who will still have to pay housing tax in 2022.
Top start for the payment of the housing tax! The first notices of housing tax will be sent this Wednesday, September 29. An email will inform you of its availability in your online space on impots.gouv.fr. As the website of the Ministry of the Economy explains, “since 2018, the housing tax has been gradually decreasing for all French people”. Indeed, only 20% of French people have to pay it today.
“In 2021, 80% of French people no longer pay it. For the remaining 20% of households, the relief is 30% in 2021. It will be 65% in 2022. In 2023, no household will pay tax anymore. ‘dwelling on his principal residence’. Be careful, however, if you have a second home, you will continue to have to pay the housing tax. Note that those who have opted for the monthly payment will only receive their opinion around October 20.
But who is already exempt from this local tax in 2021? Know that to be part of the 80% of French households not paying the tax, your annual income must not exceed:
Concerning the settlement of the residence tax, the deadline for payment of the residence tax for your main residence is:
However, Bercy recalls that “for some households, the deadlines for payment of the housing tax may occur in December”. This concerns in particular the payment of housing tax for a second home.
The payment deadlines are then as follows:
Since 2019, any tax or fee of an amount greater than 300 euros must be paid electronically. 3 solutions are available to you:
In any case, be aware that even if you do not pay housing tax, you will still be liable for the contribution to public broadcasting if you have declared that you own a television. It was paid in 2020 by 23 million people and amounts to an amount of 138 euros in mainland France and 88 euros for a total revenue of 3.15 billion euros. Regarding its payment, you have until October 31 to pay it.
According to the website of the Ministry of the Economy, the housing tax is established “according to your situation on January 1 of the tax year”. This date determines the taxable premises, the taxable persons, the exemptions, the allowances and the reliefs according to the incomes. Thus, you will receive the residence tax for the accommodation occupied on January 1, even if you have moved or sold your accommodation since January 1.
