MIL OSI Translation. Government of the Republic of France statements from English to French –
Credits: © Directorate General of Public Finance
The deadline for the payment of the housing tax and the contribution to the public audiovisual sector is November 15, 2018 (November 20, 2018 if you choose the online payment), these deadlines particularly concerning the principal residences and some second homes. .
Who has to pay council tax ?
It is the owner, tenant or occupant free of charge on January 1, 2018 who must pay the housing tax of his principal dwelling and his second home.
In some cases (if you have income below certain limits, if you receive the solidarity allowance for the elderly (Aspa), the additional disability allowance (Asi) …), an exemption or a ceiling of Tax may apply subject to fulfilling a number of conditions.
When to pay the housing tax?
If you do not use a dematerialized payment method (direct online payment on the internet, smartphone or tablet, debit at maturity or monthly), the deadline for paying the housing tax is Thursday, November 15, 2018 midnight for the main residences and for some second homes. It is set for December 17 for the majority of second homes. This date is indicated on your tax notice.
If you choose to pay online, you have until November 20, 2018 midnight. The charge will be made to your bank account as of November 26th. You have until December 22 for second homes. The sum will then be debited from your bank account on December 27th. You are informed of the picking date when you register your payment order.
You have until November 30 to join the tax draw at the end of the tax which will then be payable on December 15.
How to pay the housing tax?
Debit at maturity: your bank account is debited 10 days after the payment deadline indicated on your notice;
By monthly deduction: you are charged every 15th of each month (or the next working day, if the 15th falls on a Saturday, a Sunday or a holiday);
By paying in “your private space” on the tax website or via the application Impots.gouv on tablet and smartphone: this method of payment allows you to benefit from an additional period to pay the amount of the tax;
By paying in cash (within the limit of 300 €), by bank transfer, by interbank payment (Tip) or by check to join the Tip.
In 2018, payment by direct debit or online payment is mandatory for all tax notices over € 1,000.
To note :
The reduction of the housing tax for the persons concerned will be done in stages, up to 30% in 2018 and 65% in 2019 before full exemption in 2020.
And the contribution to the public audiovisual?
The “former TV license” concerns persons liable to the residence tax who, on 1 January 2018, occupied a dwelling equipped with a television set or similar device, certain persons being able to benefit from an exemption. Its amount is 139 euros in mainland France and 89 euros overseas.
The deadline for payment of the public audiovisual contribution is the same as that applicable to the housing tax.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and / or sentence structure not be perfect.