Housing tax 2017 – Exemptions and Reductions

November 2017Housing tax 2017 - Exemptions and Reductions

You can benefit from exemption from or reduction of 2,017 housing tax under certain conditions, including income. Update on all applicable reductions in 2017.

Conditions for full exemption from council tax are fairly close to those required for the exemption from property tax.

Exempt people

following categories of persons can benefit from a total exemption of residence tax on their principal residence:

  • holders of the additional disability benefit or solidarity allowance for the elderly
  • taxpayers aged over 60 whose reference income for the previous year is less than a certain threshold and are not subject to wealth tax,
  • widowed persons whose income tax reference of the previous year is below a certain threshold and are not subject to wealth tax,
  • taxpayers with an infirmity or disability preventing them from providing only the necessities of life whose reference income of the previous year is below a certain ceiling.

Just one spouse meets the age requirement or disability for the entire household tax benefits from the exemption.

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The exemption is subject to several conditions.

2017 income ceiling

The tax income of reference of the persons concerned must be below a certain ceiling. See Income categories for residential tax exemption.

The reference income and the ceiling are fixed as in land tax.

The income tax reference is stated net taxable income (after deduction for expenses and allowances) which certain deductible expenses are added, the amount of income that were subject to tax withholding, certain tax-exempt, etc.
When the taxpayer has requested the application of the quotient system for exceptional or deferred revenues, those revenues are not taken into account in full for evaluating the reference income but only after applying the quotient.

Some taxpayers have a smoother threshold effects when resources ceilings crossing. See Liability progressive local taxes.


People may benefit from the residential tax exemption must live alone or with their spouse. They can also live with people speaking their tax burden or with persons holding the same allowance.

On request of interested parties, the exemption is maintained for over 60 years and widows or widowers when they occupy this house with their adult children if they are registered as unemployed and do not have the RSA superior resources .

In general, the benefit of these reductions and exemptions granted to elderly residents in nursing homes or residential long-term care provided they retain exclusive possession of their main residence.

Maintenance of exemptions

People who no longer meet the resource requirements to be exempt from housing tax can benefit from a smoothing device of council tax for four years.

The only people exempt from housing tax under the 2014 benefit from an exceptional exemption in 2015 and 2016. As of 2017, they may retain the benefit of the exemption if their income has not increased: the income ceiling is indeed calculated on the basis on the one hand and a half family quotient instead of a hand.

partial reduction

Taxpayers who do not meet the exemption conditions but whose reference income for the previous year is less than a certain threshold can benefit from a partial reduction of their residence tax. 2017 Residential tax relief limit is set according to the family situation.

The partial reduction results in a cap council tax to 3.44% of the reference income taken into account, income fell by a housing tax deduction varies according to the size of the tax household.

See Limit on council tax


When the tax department forget exemption or relief for a taxpayer, the taxpayer has the opportunity to make a claim for taxes. Subject to compliance with the deadlines and the applicable procedure. See how well challenge his residence tax.

See as well The calculation of council tax to ensure that the amount calculated by the tax authorities is correct.

Property tax and TEOM

housing tax exempt Being does not mean automatically be exempt from property tax or TEOM (collection tax household waste).


In his presidential project, Emmanuel Macron had to remove the housing tax for 80% of French households. Only those whose income level exceeds a certain threshold would continue to pay. See and who will pay the housing tax exemption after Macron. This measure, which comes into force is expected during the five year period, however, will not apply this year, 2017.

See also

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