Are there age related exemptions for property taxes in France?

Reader Question: My neighbours do not pay taxe foncière, and they say it is because of their age. I am approaching 75 (the age they say it starts), so I want to know if this is true.

You are correct that some people over the age of 75 can get an exemption on their taxe foncière (property tax) payments.

However this is not the only condition. Notably, your income must be below certain thresholds.

Income thresholds

To benefit, your revenu fiscal de référence (RFR) must have been no more than a certain amount.

This is a net taxable income figure that is shown on your annual income tax statement. For example, the figure that would have been used to see if a person was exempt in 2023, would have been the amount shown on the statement received in 2023 with regard to income you declared for 2022.

The amount increases for each family quotient ‘part’ within the household.

These ‘parts’ are linked to the size of the family, for example one person is one part, a couple is two, and a couple with one dependent child is two and a half.

Read more: What are ‘parts’ in French tax system?

The ceilings rise each year, and can be found on the impots.gouv.fr website.

For 2023, they are listed below.

Unlike some other thresholds, there are no differences for whether you live inside the Île-de-France region, but there are for living in some of France’s Overseas Territories.

Note, however, that for the 2024 tax year these thresholds will change.

These exemptions should be automatically applied, however if you believe you qualify for an exemption and have not been granted one, you should contact your local tax office.

It is worth mentioning, also, that people aged 65 or more who meet the income criteria benefit from a €100 reduction instead.

What about for taxe d’habitation?

There are no age-based exemptions for taxe d’habitation.

However, if you have to leave your main residence (i.e a home you do not have to pay taxe d’habitation on) to move into a retirement home or other care facility full-time, you will not be asked to pay taxe d’habitation on your property, even if it remains unoccupied.

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