The municipalities located outside the perimeter of the “annual tax on vacant dwellings” which only applies in large cities located in tight areas may decide to introduce a specific tax for unoccupied housing: the housing tax on vacant housing.
Payable by the owner or usufructuary of the accommodation, this tax only concerns accommodation that has been vacant for more than two consecutive years. For the tax to be paid at the end of the year, the taxable accommodation must have been vacant since 1er January 2020 at least.
The residence tax on vacant dwellings, however, only concerns habitable dwellings equipped with an electrical installation, running water and basic sanitary facilities but without furniture and whose vacancy is ” voluntary “.
You do not have to pay it for a dwelling that has remained empty because you have put it up for sale or rented it and have not found any buyer or tenant, provided that the price or the rent offered actually corresponds to the market price. . Similarly, you are not liable for this tax if the accommodation requires major refurbishment work to be habitable.
The tax authorities consider that this condition is met when the amount of work necessary to make the dwelling habitable exceeds 25% of its value on 1er January 2022. The tax is also not due if you have occupied or rented the accommodation for more than ninety consecutive days in 2020 or 2021, with supporting evidence: receipts for water, electricity , declaration of property income…
No exemption and reduction
The tax is calculated on the rental value of the accommodation, the same as that used for the housing tax itself or the property tax. But you cannot benefit from any allowance, in particular those applicable in favor of disabled people, nor from the exemptions and reductions provided for in terms of housing tax. The tax rate is the same as that applicable to the housing tax.
You have until midnight December 20 to pay the tax on vacant housing, if you pay online at Impots.gouv.fr. The debit will be made on your bank account from December 27th. But beware, this deadline is reduced to December 15 if you do not use a dematerialized means of payment, which is only possible when the amount of the tax is less than 300 euros. Any late payment exposes you to a 10% surcharge.