Published on: 15 January 2020
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What you should know about residence tax
There a many kinds of taxes you pay as a French citizen. Housing is no exception!
What is residence tax?
A local contribution
Housing tax is paid by anyone occupying a property, whether owners living in their property or tenants paying rent. By occupying a dwelling in your name, you become a taxpayer. This contribution is used to finance services provided by the municipality where the property is located, and to improve community facilities.
Do I need to pay it?
Yes, by occupying a dwelling, you are subject to the habitation tax, unless you occupy a room in a private home or a CROUS residence. If you are in a student residence, it depends on how it is managed!
If you are in shared accommodation, the housing tax can only be assigned to a maximum of 2 people who will both be responsible for paying the tax. Logically, these will be the first 2 people to have joined the sharedflat, and the others do not have to pay it. You can arrange between roommates to share the payment of the tax equally, but it depends on you: the housing tax cannot be in the name of more than 2 persons.
There is no exemption possible for students, but you can reduce the amount by declaring your income. If your annual income for the previous year does not exceed a certain threshold (set according to your family situation), your housing tax will be reduced.