Occupier's (Residence) Tax

Information about housing taxes 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.

This housing tax is set to be abolished by 2020, for up-to date information, see the page on Property taxes in France.