First and foremost, it's important to know that since 2023, no French person has been paying council tax on his or her principal residence. It now only applies to second homes. The taxe d'habitation is an annual tax, which means it depends on your situation on January 1st of each year. So it's wise to choose your moving date carefully to avoid paying this tax twice.
What is taxe d'habitation?
This is an annual tax that applies to everyone with a secondary property, whether they own or rent. The taxe d'habitation applies to single-family homes, apartments and outbuildings such as private parking spaces, garages, etc., even if they are unfurnished and not attached.
It is calculated on the basis of the cadastral rental value of the dwelling and its outbuildings, and collected by the commune and the département of residence. It is used to finance the various initiatives implemented by the town to improve the quality of community infrastructures and provide services to residents.
How to avoid double council tax when moving house?
Although it no longer applies to your main residence, you may still have to pay two taxes when you move out of your second home. In fact, if you move into a new second home on January 1, and your rental contract ends a few days after that date, you'll be liable for two housing taxes.
The best way to avoid paying this double tax is simply to postpone your moving date by a few days.
Forgot to report your move before January 1? Don't panic: to avoid double taxation, simply contact the tax authorities, and in particular the Service des Impôts des Particuliers (SIP) of your old or new home, to explain the situation.
What's the best way to avoid paying double council tax?
As you can see, moving house on January 1st can lead to some administrative confusion. The best way to avoid paying double taxe d'habitation is simply to move during the year! As council tax is always calculated for the whole year, there will be no prorating of the length of time you occupied your previous home, and you won't have to pay any council tax on your new second home.
Please note that it is your responsibility to notify the tax authorities of your change of address. We recommend that you do this within three months of your move, directly on the tax authorities' website, from your taxpayer area(impots.gouv.fr). You'll then receive your tax documents at your new address, even if your tax address hasn't yet changed (it's linked to the address where you were living on January 1st). The correction will be made when you file your next income tax return.
Can I be exempted from paying council tax if I move house?
In fact, in certain special cases, you can opt out of the taxe d'habitation. For example, if you move out or move in during the year to a dwelling subject to the cotisation foncière des entreprises, to a civil service office, to a furnished room in a private home, to a university room belonging to the CROUS, to a building used as a rural farm, or to a so-called rural revitalization zone, you will not be liable for the taxe d'habitation.
Planning a move? Don't hesitate to call on Les Gentlemen du Déménagement. We'll be happy to draw up a personalized estimate tailored to your needs.