Sompt - Information about Tax
Taxe foncière & Taxe d'habitation
What is the difference between the two taxes?
- Taxe fonciére - This is payable by the property owner of residential properties and includes all residential properties including moored boats. The owner of the property on 1st January is liable for this payment.
- Taxe d'habitation - This is payable by the person who is the occupant of the property on 1st January each year.
The bills for both of these taxes are usually sent out in the Autumn, for payment in October or November that the tax was due. So, for example, if you owned and lived in the house on 1st January 2004, you will get the bill in the Autumn of 2004.
Road Fund Tax
- This is not paid in France, after being abolished back in December 2000
- The following rates of tax apply for earnings received in 2002 (payable in 2003) :
Personal allowance - 4,191€
Earnings between 4,192€ and 8,242€ - 7.05%
Earnings between 8,243€ and 14,506€ - 19.74%
Earnings between 14,507€ and 23,489€ - 29.14%
Earnings between 23,490€ and 38,218€ - 38.54%
Earnings between 38,219€ and 47,131€ - 43.94%
Earnings over 47,131€ - 49.58%
Page updated - July 2004