Occupier's Tax

Information about occupier's tax in a rental property...

French occupier's tax (taxe d'habitation) is paid annually by the occupier of a property on 1 January of the year. It provides for local area services (street cleaning, rubbish removal, lighting and so on). The amount due depends on the size and locality of the property. Everyone is liable for this tax regardless on whether they own, rent or occupy a property free of charge. Various exemptions can apply including for people over 60 years of age, those who are the guardians of disabled adults and those receiving low income benefits (Revenu de Solidarité Active, RSA). Information on exemptions is available from the local Mairie (provide proof of age or circumstances and income).

Tax and Social Security

The French government has provided an online system for changing a French address. All social security and tax details will be updated. Note that a French tax and social security number is needed to use this service: