The taxe d’habitation may have been abolished for primary residences earlier this year, but it is still applicable to those who own second homes, and the due date for payment is just around the corner.
By the end of this month, all owners of second homes should have received a notice regarding the due date for payment of their taxe d’habitation, or housing tax, which has been set for 15th December.
The tax was historically imposed on all owners and tenants, but was changed as of 2023 and now only applies to those with multiple residences.
It is collected “for the benefit of local authorities” and the amount required varies from one municipality to another, as well as for different types of furnished premises and outbuildings. A finished or converted garage, for example, would be eligible to taxation.
It must be paid by the owner or usufructuary, which should be understood as a person who benefits from a right which allows them to use a property and to receive rental income from it.
Additionally, even if the proprietor lives in the second home year-round, the tax must be paid if it is a second home.
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