France’s taxe d’habitation has seen major reforms in recent years. While it’s officially abolished for most residents, some people still receive tax notices—and if you’ve moved abroad after ending a lease, you might be wondering whether you’re still liable.
1. What Is the Taxe d’Habitation?
The taxe d’habitation is a local residence tax traditionally paid by the person occupying the property, not the owner. It helped fund local services such as waste collection, road maintenance, and schools.
If you were renting a property in France on January 1st of a given year, you were generally responsible for paying this tax for that entire year—even if you moved out later.
2. Has It Been Abolished?
Yes, for primary residences, the tax has been completely abolished as of 2023. The French government began a gradual phase-out starting in 2018.
- Main homes are no longer subject to this tax, regardless of the occupant’s income level.
- However, certain types of properties are still taxed.
3. Who Still Pays in 2024?
Despite the reform, the taxe d’habitation still applies to:
- Second homes (e.g., holiday properties or investment units)
- Vacant properties in certain regions
- Incorrect declarations (e.g., if your main home was misclassified)
You must declare the occupancy status of all owned properties through the official tax portal.
4. What If You Already Moved Abroad?
If you left France after ending a lease, the key detail is whether you were living in the property on January 1st of the same year:
- If you were still occupying the property on January 1, you may owe the tax for that year, even if you moved out in February or later.
- If you vacated the property before January 1, you are likely not liable—but you must be able to prove it with documentation (such as flight confirmation, utility cancellation, or a termination letter).
If you receive a tax notice after leaving France, you can file a correction request or submit supporting documents via the French tax website.