Macron announces his will to remove the Taxe d’Habitation in 2020. The President of the Republic has confirmed this project on Saturday 30.12.2017, signing three recently approved by Parliament’s laws, including the abolition of Taxe d’Habitation for 80% of households. The budget for 2018 starts with the removal of the tax for the 80% of households “with a plan to remove the tax completely in 2020 for all our citizens”, said the President of the Republic.
Source: Le Monde 30/12/2017
≈ Taxe d’Habitation, applied only to the residential properties, is an annual residence tax imposed on physical and juridical persons who have the availability of the property. La Taxe d’habitation is due by the person who inhabits the property (owner, renter, occupant for free), on 1 January of the year of taxation. Therefore, in case the owner lives in their own property, they must pay both the Taxe Foncière (property tax) and la Taxe d’habitation. The liquidation of Taxe d’Habitation is therefore directly linked with that of income tax.