If you are owner a flat or a home, you must pay your property tax 2023 by 21 October 2023 at the latest. If the amount is less than €300 and you do not pay electronically, you have until 16 October 2023.
Who pays property tax?
If on 1er January, you will be owner or beneficial owner of a flat or house, you must pay property tax, even if you do not live there and whether or not it is rented out.
Which property is taxable?
To be taxable, the property must be fixed to the ground and be a building. This means that all homes are taxable. Caravans are therefore exempt unless they have been fixed to the ground with a masonry attachment. On the other hand, a boat is taxable if it is used permanently at a fixed point and is fitted out for habitation.
Car parks are taxable if they form part of a building. The same applies to courtyards, passageways, etc. Certain plots of land are also subject to property tax, such as those used for commercial advertising or those on which industrial buildings have been constructed.
Which properties are exempt?
Public properties are permanently exempt. The same applies to buildings used for rural operations (barns, stables, etc.) and buildings used for public worship.
The local authorities that receive the property tax can, for the portion that they are responsible for, provide for exemptions. This applies in particular to buildings used for medical activities and tourist accommodation in rural regeneration areas.
Who is exempt?
Elderly or disabled people of modest means are exempt for their main home. These are people who receive the Allocation de Solidarité aux Personnes Agées or the Allocation Supplémentaire d'Invalidité. People over the age of 75 and people receiving disabled adults' allowance are also exempt if their income is low.
Taxpayers over the age of 65 can obtain a tax relief of €100, subject to income.
People of modest means can benefit from a capping the tax base. You can make a request using this form.
How do I declare property tax?
You don't have to do anything unless it's :
- A new building : home or flat
- You have modified your property
How much does property tax cost?
Property tax is calculated on the basis of the situation on 1 January.er January of the year of taxation.
The tax base corresponds to half of the cadastral rental value (potential annual rent). A rate voted each year by the local authorities is applied to this base.
