The 2023 abolition: main residence
Since 2023, the taxe d'habitation on primary residences has been completely abolished for all taxpayers in France — regardless of income. If you receive a taxe d'habitation bill for your main home, it's almost certainly an administrative error. Contact your Service des Impôts des Particuliers immediately.
Where the taxe d'habitation still applies
The taxe d'habitation was not abolished entirely — it still applies to:
- Secondary residences — properties you own or rent that aren't your main home (holiday homes, pieds-à-terre)
- Vacant properties in zones tendues — a separate taxe sur les logements vacants (TLV) may also apply for properties left empty
Exemptions on secondary residences
Even for secondary residences, exemptions and reductions exist for:
- People over 60 whose income doesn't exceed a certain threshold (the reference tax income from your last assessment)
- Widows and widowers of any age, subject to income conditions
- Holders of the AAH (Allocation Adultes Handicapés)
- People with physical disability or invalidity preventing them from meeting their own daily needs
How to claim an exemption
Submit a request to your Service des Impôts des Particuliers before 31 December of the year of assessment. Attach:
- Your most recent tax notice showing your income (revenu fiscal de référence)
- Proof of your qualifying situation (disability card, AAH certificate, spouse's death certificate)
- A copy of the taxe d'habitation notice you're contesting
What if you've already paid but shouldn't have?
If you paid taxe d'habitation on your main residence in error (it happens, particularly for people who moved recently and weren't correctly registered), you can claim a refund through a contentious claim (réclamation contentieuse) filed within 2 years of payment. FrenchDesk generates the formal claim letter.