Housing tax on main residences: 65% exemption for households still taxed (2022)
Article 16 of the 2020 Finance Act organises the end of the housing tax on main residences for households that had not benefited from the 2018-2020 relief (about 20% of households). These taxpayers receive a 30% exemption in 2021, raised to 65% for taxes assessed for 2022 (Article 1414 C, III of the General Tax Code), before full abolition in 2023. The revenue from the housing tax on main residences is collected by the State in 2021 and 2022.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Applies to households whose income exceeded the 2018-2020 relief ceilings (about 20% of households): their 2022 housing tax on their main residence is cut by 65%. Intermediate step between the 30% exemption of 2021 and full abolition in 2023.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Council of Ministers
Validation interne