Taxes in Europe Database v2
Articles 1407 to 1414B of the General Tax Code (Code Général des Impôts).
The revenues from the tax on furnished accomodation are shared by municipalities and public institutions for cooperation between municipalities. (Before 2011, the revenues from the tax were partly allocated to departments).
The tax on furnished accommodation is payable by any person who, on January, 1st of the year of taxation, has taxable premises at their disposal, whatever their status (owner, tenant, free occupier).
Sufficiently furnished residential premises and their dependencies (gardens, garages, private parking spaces) are liable to the tax on furnished accommodation.
Since 2007 local authorities have also been able to levy tax on furnished accommodation on residential premises vacant for five years or more on January, 1st of the year of taxation, provided that the annual tax on vacant residential premises does not apply on their territory. From 2012, this measure was extended to public establishments for intercommunal cooperation with powers of taxation, provided they meet certain conditions.
From 2015, municipalities located in areas where access to housing is defined as difficult can increase by 20% their part of the tax on second homes.
The tax is assessed on the notional rental value of residential premises resulting from valuations of developed land updated by the authorities. For residential premises used as the taxpayer's main home, compulsory relief for dependants or optional relief (general relief on the base, special relief on the base, relief for disabled people) is deducted from the notional rental value.
Exemptions and reliefs:
Certain premises are exempt from tax on furnished accommodation, either by nature or on a decision of the municipality.
For tax payers who do not qualify for exemption or automatic relief, the amount of residence tax on their main home is capped according to income under certains conditions.
The amount of tax is calculated by multiplying the tax base (net cadastral rental value) by the rates voted by each beneficiary (municipality or public establishment for intercommunal cooperation) for the year in question.
The tax on furnished accommodation has to be usually paid by the end of November (or December concerning holiday homes). It may also be paid on a monthly basis.
Public Finances General Directorate (Direction Générale des Finances Publiques).
Since this General Directorate belongs to the central authority, a percentage (from 1% to 8%, depending on taxable premises) of the land tax revenues are taken as fee by the central authority.