Fiscal regulations


Taxes relating to accommodation:

  • Council tax: this tax is paid by every person occupying a dwelling on 1 January of the relevant year. It is calculated according to the surface area of the dwelling and its facilities. It is to be paid before 15 October of each year.
  • Property tax: this tax applies to any person who owns a dwelling.



If your tax domicile is established in France, you must submit a declaration of income to the tax office of your place of abode.

There is also a audiovisual licence tax amounting to €116, which is payable if you own a television set and you pay council tax.

For further information on your taxes in France: