Remember.
During the last presidential elections, Emmanuel Macron promised the abolition of the housing tax on main residences… The commitment is ongoing.
For nearly 80% of households, the most modest, the housing tax was definitively abolished in 2020, after having been reduced by 30% in 2018, then by 65% in 2019. Today, it is the turn of the remaining 20%, the wealthiest, to start benefiting from a progressive exemption from their tax, before its total abolition in 2023.
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This year, the wealthiest taxpayers are therefore exempted up to 30% of their contribution from tax on their principal residence, regardless of their level of income and even if they are liable to tax on real estate wealth.
30% discount
These are those whose 2020 reference tax income (RFR) exceeds € 28,789 for part of the family quotient.
An increased threshold depending on the number of shares in its tax household
(see the table below).
This relief
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