{"id":64665,"date":"2024-04-23T08:30:14","date_gmt":"2024-04-23T06:30:14","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=64665"},"modified":"2025-07-21T10:05:55","modified_gmt":"2025-07-21T08:05:55","slug":"taxe-dhabitation","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/","title":{"rendered":"La taxe d\u2019habitation"},"content":{"rendered":"<p>La taxe d\u2019habitation est un imp\u00f4t que per\u00e7oivent les collectivit\u00e9s locales, payable par les propri\u00e9taires ou les locataires. Elle s\u2019appliquait \u00e0 tous les locaux d\u2019habitation meubl\u00e9s, occup\u00e9s ou non, et \u00e0 leurs d\u00e9pendances.<\/p>\n<p>D\u00e9finitivement supprim\u00e9e sur la r\u00e9sidence principale pour tous les contribuables au 1er janvier 2023, elle reste n\u00e9anmoins due pour certains locaux meubl\u00e9s, dont les r\u00e9sidences secondaires. (D&rsquo;o\u00f9 son nom de \u00ab\u00a0taxe sur les r\u00e9sidences secondaires\u00a0\u00bb).<\/p>\n<p>Quels sont ces locaux ? Qui est encore concern\u00e9 par la taxe d\u2019habitation ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait le point.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Quels sont les locaux concern\u00e9s par la taxe d\u2019habitation ?<\/strong><\/h2>\n<ul>\n<li>tous les locaux meubl\u00e9s affect\u00e9s \u00e0 l&rsquo;habitation (locaux d&rsquo;habitation proprement dits, maison ou appartement), et leurs d\u00e9pendances imm\u00e9diates (garage, parking, chambre de service, etc.) m\u00eame non meubl\u00e9es et non attenantes (moins d\u2019un kilom\u00e8tre), \u00e0 l\u2019exclusion de l&rsquo;habitation principale. (<strong>les r\u00e9sidences secondaires, les locations saisonni\u00e8res<\/strong>, etc.) ;<\/li>\n<li>les locaux meubl\u00e9s occup\u00e9s par les soci\u00e9t\u00e9s, associations et organismes priv\u00e9s et non soumis \u00e0 la cotisation fonci\u00e8re des entreprises (CFE) ;<\/li>\n<li>les locaux meubl\u00e9s sans caract\u00e8re industriel ou commercial occup\u00e9s par les organismes de l&rsquo;\u00c9tat et des collectivit\u00e9s territoriales, ainsi que par les \u00e9tablissements publics autres que les \u00e9tablissements publics scientifiques, d&rsquo;enseignement et d\u2019assistance. (Par exemple une Mairie, une chambre d\u2019agriculture, un g\u00eete rural communal, local administratif ne recevant pas du public, etc.).<\/li>\n<\/ul>\n<p>Il faut aussi noter que la taxe d\u2019habitation sur les locaux vacants et la taxe sur les locaux vacants (TLV) sont maintenues. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/taxe-logement-vacant\/\">SCI : attention \u00e0 la taxe sur les logements vacants !<\/a>)<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Comment est-elle calcul\u00e9e ?<\/strong><\/h2>\n<p>La taxe d\u00e9pend des caract\u00e9ristiques du local imposable, et varie d\u2019une commune \u00e0 l\u2019autre. Son montant se base sur la valeur cadastrale du logement et de ses d\u00e9pendances. (en y appliquant les taux vot\u00e9s par les collectivit\u00e9s locales). La valeur locative cadastrale est revaloris\u00e9e chaque ann\u00e9e, en fonction de la variation de l&rsquo;indice \u00e0 la consommation.<\/p>\n<p>La taxe d&rsquo;habitation est \u00e9tablie pour l\u2019ann\u00e9e enti\u00e8re, en fonction de la situation de son occupant au 1er\u00a0janvier de l&rsquo;ann\u00e9e d\u2019imposition. M\u00eame si on n\u2019y habite pas pendant la totalit\u00e9 de l\u2019ann\u00e9e (y compris seulement quelques jours), la taxe est due.<\/p>\n<p><strong>Aucun abattement ne s<\/strong><strong>\u2019<\/strong><strong>applique sur les r\u00e9sidences secondaires.<\/strong><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Qui doit la payer ?<\/strong><\/h2>\n<p>Il r\u00e9sulte des dispositions des articles 1407, 1408 et 1415 du CGI que le locataire d\u2019un local imposable au 1er janvier de l\u2019ann\u00e9e d\u2019imposition est en principe redevable de la taxe d\u2019habitation.<\/p>\n<p>Toutefois, par d\u00e9rogation \u00e0 ce principe, lorsqu\u2019un logement meubl\u00e9 fait l\u2019objet de locations saisonni\u00e8res ou de courte dur\u00e9e, <strong>le propri<\/strong><strong>\u00e9taire du bien est redevable de la taxe d<\/strong><strong>\u2019<\/strong><strong>habitation<\/strong> d\u00e8s lors qu\u2019au 1er janvier de l\u2019ann\u00e9e de l\u2019imposition, il peut \u00eatre regard\u00e9 comme entendant en conserver la disposition ou la jouissance une partie de l\u2019ann\u00e9e.<\/p>\n<p>En ce qui concerne la r\u00e9sidence secondaire, c\u2019est donc aussi le propri\u00e9taire ou l\u2019usufruitier qui doit payer la taxe. De m\u00eame pour tout autre local meubl\u00e9 non affect\u00e9 \u00e0 l\u2019habitation principale.<\/p>\n<p>Une personne locataire \u00e0 l&rsquo;ann\u00e9e de sa r\u00e9sidence secondaire, devra payer la taxe d&rsquo;habitation pour celle-ci.<\/p>\n<p>\u00c0 noter que les personnes<\/p>\n<ul>\n<li>qui, pour des raisons professionnelles ont une deuxi\u00e8me r\u00e9sidence,<\/li>\n<li>ou qui b\u00e9n\u00e9ficient d&rsquo;un logement de fonction,<\/li>\n<\/ul>\n<p>cette deuxi\u00e8me r\u00e9sidence\u00a0est consid\u00e9r\u00e9e comme une r\u00e9sidence secondaire.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Qu<\/strong><strong>elles<\/strong><strong> exon<\/strong><strong>\u00e9rations \u00e0 la taxe d&rsquo;habitation ?<\/strong><\/h2>\n<p>Lorsqu\u2019une personne quitte sa r\u00e9sidence principale pour entrer dans un \u00e9tablissement sp\u00e9cialis\u00e9 (centre de soins de longue dur\u00e9e ou maison de retraite), sa r\u00e9sidence principale devient alors sa r\u00e9sidence secondaire. Il peut alors b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de la taxe d\u2019habitation sur les r\u00e9sidences secondaires. (au titre de son ancien logement).<\/p>\n<h4>Exon\u00e9ration ZRR<\/h4>\n<p>Dans les zones de revitalisation rurales (ZRR), les communes peuvent d\u00e9cider d&rsquo;exon\u00e9rer les meubl\u00e9s de tourisme class\u00e9s et les chambres d&rsquo;h\u00f4tes. Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, les propri\u00e9taires doivent d\u00e9poser, au centre des imp\u00f4ts, avant le 1er janvier de chaque ann\u00e9e, <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/1205-gd-sd\/taxe-dhabitation-demande-dexoneration-pour-meubles-de-tourisme-et-chambres-dh\">une d\u00e9claration N\u00b01205-GD<\/a> accompagn\u00e9e des documents justifiant de l&rsquo;affectation des locaux. En effet, l\u2019exon\u00e9ration n&rsquo;est pas accord\u00e9e automatiquement. La liste des communes situ\u00e9es en ZRR se trouve sur le site de <a href=\"https:\/\/www.observatoire-des-territoires.gouv.fr\/zonage-de-politiques-publiques\">l&rsquo;observatoire des territoires<\/a>.<\/p>\n<h4>Exon\u00e9ration \u00ab\u00a0zone tendue\u00a0\u00bb<\/h4>\n<p>Les communes situ\u00e9es en \u201czone tendue\u201d, o\u00f9 s\u2019applique la taxe sur les logements vacants (TLV), peuvent d\u00e9cider de majorer la part de la taxe d\u2019habitation pour les r\u00e9sidences secondaires. Cette majoration peut \u00eatre exon\u00e9r\u00e9e dans les cas suivants :<\/p>\n<ul>\n<li>l\u2019obligation de r\u00e9sider dans sa r\u00e9sidence secondaire pour des raisons professionnelles\u00a0;<\/li>\n<li>l\u2019h\u00e9bergement durable en maison de retraite (ou \u00e9tablissement de soins de longue dur\u00e9e), ce qui change la ancienne r\u00e9sidence principale en r\u00e9sidence secondaire ;<\/li>\n<li>une cause \u00e9trang\u00e8re \u00e0 sa volont\u00e9 (travaux pour rendre le logement \u201cd\u00e9cemment habitable\u201d, etc.).<\/li>\n<\/ul>\n<p>Dans ces cas, la demande se fait en ligne depuis l\u2019espace particulier sur <a href=\"http:\/\/impots.gouv.fr\">impots.gouv.fr<\/a>.\u00a0 Ou bien sur place, ou encore par courrier au centre des imp\u00f4ts dont la r\u00e9sidence secondaire d\u00e9pend.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"encadre-style\"> La \u201cr\u00e9forme Macron\u201d a act\u00e9 le d\u00e9gr\u00e8vement, jusqu\u2019\u00e0 sa suppression totale, de la taxe d\u2019habitation sur l\u2019habitation principale. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/la-reforme-de-la-taxe-dhabitation\/\">La r\u00e9forme de la taxe d\u2019habitation<\/a>). Elle a commenc\u00e9 \u00e0 prendre effet en 2018, et l\u2019exon\u00e9ration \u00e9tait totale \u00e0 partir de 2023. <\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le-nous dans les commentaires ci-dessous ! Retrouvez aussi nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/\" target=\"_blank\" rel=\"noopener\">La fiscalit\u00e9 de l\u2019habitation principale<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-des-menages-en-2024\/\" target=\"_blank\" rel=\"noopener\">Fiscalit\u00e9 des m\u00e9nages en 2024<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-declaration-doccupation-des-logements\/\" target=\"_blank\" rel=\"noopener\">La d\u00e9claration d\u2019occupation des logements<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/taxe-sur-la-valeur-venale-des-immeubles-tvvi\/\" target=\"_blank\" rel=\"noopener\">Taxe sur la valeur v\u00e9nale des immeubles (TVVI)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-du-loueur-en-meuble-non-professionnel\/\" target=\"_blank\" rel=\"noopener\">La fiscalit\u00e9 du loueur en meubl\u00e9 non professionnel<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/dispositifs-fiscaux-de-linvestissement-locatif\/\" target=\"_blank\" rel=\"noopener\">Dispositifs fiscaux de l\u2019investissement locatif<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La taxe d\u2019habitation est un imp\u00f4t que per\u00e7oivent les collectivit\u00e9s locales, payable par les propri\u00e9taires ou les locataires. Elle s\u2019appliquait \u00e0 tous les locaux d\u2019habitation meubl\u00e9s, occup\u00e9s ou non, et \u00e0 leurs d\u00e9pendances. D\u00e9finitivement supprim\u00e9e sur la r\u00e9sidence principale pour&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64666,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-64665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La taxe d\u2019habitation | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La taxe d\u2019habitation est un imp\u00f4t per\u00e7u par les collectivit\u00e9s locales, et d\u00fb par tous les propri\u00e9taires ou locataires d&#039;un bien meubl\u00e9 habit\u00e9, \u00e0 l&#039;exception des r\u00e9sidences principales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxe d\u2019habitation | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La taxe d\u2019habitation est un imp\u00f4t per\u00e7u par les collectivit\u00e9s locales, et d\u00fb par tous les propri\u00e9taires ou locataires d&#039;un bien meubl\u00e9 habit\u00e9, \u00e0 l&#039;exception des r\u00e9sidences principales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-23T06:30:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-21T08:05:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/04\/la-taxe-dhabitation-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La taxe d\u2019habitation\",\"datePublished\":\"2024-04-23T06:30:14+00:00\",\"dateModified\":\"2025-07-21T08:05:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\"},\"wordCount\":1058,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/04\/la-taxe-dhabitation-scaled-1.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\",\"url\":\"https:\/\/valoxy.org\/blog\/taxe-dhabitation\/\",\"name\":\"La taxe d\u2019habitation | Blog Valoxy - 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