Preemption rights / Servitudes / Local taxes
Every owner or occupant of a dwelling is liable for the property tax and/or the housing tax.
These two taxes are established for the whole year according to the elements existing on January 1st of the taxation year, no matter if a change takes place during the year (sale, move...).
The property tax
- Exempt property and duration
The housing tax
- The taxpayer
The housing tax is due by all persons (owner, tenant or free occupant) who have furnished premises on January 1 of the tax year.
The municipalities have the option of increasing the tax on secondary residences by between 5% and 60%, except in the case of exemptions.
- Allowances for the principal residence
Exemption common to the property tax and the housing tax
Under certain conditions, elderly or disabled people of modest means benefit from a tax reduction if their income does not exceed a certain amount: €16,591 for a couple without dependents.