Housing tax

The housing tax is a local tax with a simple general rule: whoever lives in the accmmodation on January 1st of the year pays the full housing tax for the whole year. It doesn't matter if you are a landlord, a tenant, or a free occupant.

Who has to pay the tax in case of a medium-term rental, typically for a few months? In the case of a classic long term rental? Can the lessor ask the tenant for a refund?

In summary:
  • civil law lease: the accommodation is not the tenant's main residence. The lessor is liable for the housing tax if she can be considered, on January 1st of the tax year, as intending to reserve the use of the property for part of the year.
  • mobility lease: the tenant occupying the accommodation on January 1st pays the housing tax.
  • 1 year tacitly renewable furnished lease (ALUR lease): a tenant present on January 1st pays the entire housing tax. 

This is a rather technical subject to which we have devoted this article on which you will find all the answers to your questions.
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