residential tax exemption: income limit in 2017

Some taxpayers benefit from a total exemption from housing tax in 2017 when they find themselves in certain situations (see residential tax exemption conditions) and the income tax reference (RTS) of the home does not exceed certain ceilings.

President Emmanuel Macron want significantly expand the conditions for exemption from council tax. According to his plan, 80% of French people would pay more See and local tax Macron - who will pay?

These new measures will enter into force in all cases until the housing 2018. The tax rules this year will therefore remain as follows.

2017 Housing tax

For the residential tax exemption in 2017, the fiscal 2016 income reference should not exceed 10,708 € for the first part + 2859 € for each additional half part

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The advice of Eric Roig, founding director of droit-finances.net

housing tax relief in 2017

Certain categories of taxpayers benefit from housing tax relief in 2017 provided the reference 2016 income tax household does not exceed 25,180 € for the first part of family quotient + 5883 € for the first additional half part + 4631 € for the other half shares.

These income limits are applicable for capping property tax.

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Deduction 2017

2017 The reduction concerned by the device is equal to 5461 € for the first part of family quotient + 1580 € for each additional half part to the fourth and 2793 € from the fifth half-share.

2016 Housing tax

For the record, the ceilings for 2016 housing tax were:

  • The tax revenue 2015 reference was not to exceed 10,697 € for the first part + 2856 € for each additional half part
  • Certain categories of taxpayers were receiving housing tax relief in 2016 provided the reference 2015 income tax household does not exceed 25,156 € for the first part of family quotient + 5877 € for the first additional half part + 4626 € for the other half shares.
  • The reduction affected by the device was equal to 5457 € for the first part of family quotient + 1578 € for each additional half part to the fourth and 2790 € from the fifth half-share.

Maintenance of exemptions

The only people who were already exempt from housing tax in 2014 remain exempt in 2015 and 2016. This exceptional exemption was decided to compensate for the removal of the half share of single people, including widows. See Exemption from 2015-2016 housing tax.

From 2017, the reference income taken into account is based on 1.5 parts instead of a hand. These people must fulfill also all the required conditions (occupancy, not liable to wealth tax).

People can no longer be exempt from housing because of the means-tested tax benefit from housing tax smoothing mécansime.
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