Taxe habitation pour locataire: Who Pays Housing Tax in 2025?
The housing tax on main residences has been abolished since January 1, 2023.
However, the taxe habitation pour locataire still applies to furnished properties occupied by the tenant, owner, or usufructuary when used as a secondary residence. This includes any furnished dwelling (and its dependencies) that is not the tenant’s main residence.
For detailed rules on who is liable for housing tax, you can consult the official guidance: Am I liable for housing tax if I am non-taxable?.
Similarly, the housing tax on vacant properties and the tax on vacant homes remain in force.
How to Contest a Housing Tax Notice
If you have received a housing tax notice in error (for example, for your main residence), you can file a claim with your local tax office.
You can submit a claim directly through the secure messaging system in your Personal Space on impots.gouv.fr:
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Go to “Secure Messaging”,
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Click “Write”,
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Select “Claim / Dispute”,
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Choose “Housing Tax”.
If your case involves vacant homes, you can also select “Tax on Vacant Homes” or “Housing Tax on Vacant Homes”.
You may also send your claim by mail to your local tax office. The contact details are listed on your tax notice.
Declaration of Occupancy
Note: Your housing tax notice is based on the occupancy declaration submitted by the property owner in the new online service “Real Estate Properties”.
The declaration must be submitted before July 1, 2025 and must report the occupancy status of the property as of January 1, 2025.
Need Help Managing Your Housing Tax in France?
Navigating the rules of the taxe habitation pour locataire can be complex, especially for expats or English speakers. Our team of Anglo-French accountants can help you understand your obligations, optimize your tax situation, and avoid costly mistakes.
FAQ – taxe habitation pour locataire
Who has to pay the taxe habitation pour locataire in 2025?
Tenants, owners, or usufructuaries of furnished properties used as secondary residences are liable for the housing tax, even though the main residence tax was abolished in 2023.
Does this tax apply to vacant properties?
Yes, the housing tax on vacant homes and the tax on vacant properties are still in effect and can apply if the dwelling is unfurnished or unoccupied under specific conditions.
How is the housing tax calculated for tenants?
The amount is based on the rental value of the property, as declared by the owner in the “Real Estate Properties” online service, reflecting the occupancy status on January 1 of the tax year.
What should I do if I received a housing tax notice in error?
You can file a claim with your local tax office either via the secure messaging system in your Personal Space on impots.gouv.fr or by mailing a letter to your tax office.
When do I need to submit the occupancy declaration?
The declaration must be submitted before July 1, 2025 and should indicate the occupancy status as of January 1, 2025.
Are there any exemptions for tenants?
Exemptions depend on the property type, occupancy situation, and whether it qualifies as a main residence or secondary residence. For more details, consult the official guidance here.
Can expats or English-speaking tenants get help?
Yes. Our team of Anglo-French accountants can assist expats in understanding and managing their taxe habitation pour locataire obligations in France.
