Tax decreaseEndedHousing taxLocal

Gradual abolition of the residence tax - Phase for 80% of households (2018-2020)

Gradual abolition of the taxe d'habitation (residence tax) on main residences for 80% of households: -30% in 2018, -65% in 2019, -100% in 2020. Full abolition for all households completed in 2023

Measure originators

InitiatorPRES
Emmanuel Macron
Présidence
InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurEPR
Jean-René Cazeneuve
Ensemble pour la République
General rapporteurLR
Jean-François Husson
Les Républicains
Impact on public finances
Costs 14.2 bn €/yr2020 estimate · State
Source of the estimate: Assemblée nationale, rapport n° 3399 PLF 2021, annexe 37 « Remboursements et dégrèvements » (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2018

Measure impact

Gradual abolition of the residence tax for 80% of households according to an income scale: 30% reduction in 2018, 65% in 2019, 100% in 2020. The wealthiest 20% of households benefit from a gradual abolition between 2021 and 2023. Loss of local revenue offset by the State. Total cost estimated at €10bn per year.

Official references

Law number: Loi de finances 2018

Sources

30 December 2017

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
7 / 7 steps
Completed
1 January 2023

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Élimination complète de la taxe d'habitation sur résidences principales
Completed
1 January 2020

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Achèvement de la phase 80% du calendrier prévu
Completed
1 January 2019

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Phase 2019 du calendrier de suppression progressive
Completed
1 January 2018

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Progressive elimination of residence tax begins January 1, 2018
Completed
30 December 2017

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Parlement
Promulgation of LFI 2018 with progressive elimination of residence tax
Completed
28 November 2017

Debate and vote

Parliamentary process
Scrutin public n°33, 28 novembre 2017
Completed
21 November 2017

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Scrutin solennel n°272, 21 novembre 2017