Accommodation taxes

Date of update

Housing tax

Anyone who owns or rents accommodation or lives in their home free of charge must pay housing tax (taxe d’habitation), which is calculated on an annual basis for all accommodation occupied on January 1.

No prior declaration is required. In the final quarter of the year, you will receive a tax notice.

Housing tax is collected by the municipality or the intermunicipal authority, and serves to fund local public services, schools, sports and cultural facilities, etc.

For further information (in French):


Contribution to public audiovisual services

The contribution to public audiovisual services (contribution à l’audiovisuel public), also known as the audiovisual license fee (redevance audiovisuelle) must be paid if the resident is liable for housing tax and if they own a television or an equivalent device.

It is used to finance public television and radio broadcasters (France Télévisions, Arte-France, Radio France, RFO, RFI and the National Audiovisual Institute) and must be paid at the same time as housing tax. Those liable for this tax receive a single tax notice covering both housing tax and the audiovisual tax.

If the household does not possess a television or an equivalent device, taxpayers must specify this on their income tax declaration to be exempted from the license fee.

In 2016, the contribution to public audiovisual services was set at €137 per year in mainland France and €88 in overseas territories.

For further information (in French):


Property tax

Property tax is payable each year by property owners. No declaration is required, unless exemptions are requested.

Property tax is another local levy that is used to fund developments administered by municipalities and intermunicipal authorities.

For further information (in French):