Taxe d'habitation (housing tax)

Housing tax is mandatory if you had access to accommodation on 1 January. Remember to plan for it in your budget.

HOUSING TAX

Student status (event as a grant holder) does not lead to exemption from housing tax, except for students living at the CROUS. If you have access to accommodation on 1 January of the year, you will have to pay housing tax for the entire year.

If you are attached to your parents' housing tax, you can benefit from the reform of the taxe d'habitation as long as they benefit from it. To find out more, click here.

Your parents will have to indicate on their income tax return the mention " Etudiant ayant la disposition privative d'un logement " (box to be ticked on the online return).
 
NB. Rooms in private homes, and accommodation leased under a seasonal (short-term) contract or under any other form of sublet do not count as primary residences. Owners therefore do not have the right to include the housing tax in the charges.

TV LICENSE FEE (CONTRIBUTION À L’AUDIOVISUEL PUBLIC)

This tax is due when accommodation occupied by a student (primary residence) has a television or similar device, whether or not you personally own it.

If the student is associated with their parents' tax household and their accommodation is subject to housing tax, their parents will only pay a single tax.


Published on October 15, 2021