The housing tax is payable by any person occupying a dwelling furnished enough to live there, whether he is owner, tenant or occupant free of charge. This tax is calculated on the basis of the residence status on 1 January of the current year.
For 80% of tax homes, the housing tax is eliminated in 2020. And monthly households have just received a transfer to repay the overpayment. But €138 remains to be paid under the «TV royalty».
To benefit from this abolition, the reference tax income must be less than €27,706 for one unit, plus €8,210 for the first two units and €6,157 for each additional half unit from the third.
The elimination of the housing tax on the principal residence, for the remaining 20% of households, is to be phased in from 2021 to 2023. On that date, this abolition should apply to all tax households.