This tax is payable by every person (owner, tenant or free occupier) living in a house on the January 1rst, 2020. All living premises such as houses or apartments are subject to this tax as well as the immediate dependencies such as garages for instance. Furnished but unoccupied accomodations such as second residences are subject to the habitation tax. On the other hand, vacant residential premises intended for rental are not taxed (although some cities impose an additionnal tax, known as the annual tax on vacant residential premises). Like the land tax, the habitation tax is calculated on the basis of the cadastral value of the property.
Along with the habitation tax, the TV tax (Redevance Audiovisuelle) is also requested on the same invoice. Only one payment is required for both taxes.
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