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only Taxe d’habitation

In France taxe d’habitation (equivalent to UK Council tax) is due from an individual who on 1 January is registered as officially renting a flat (furnished or unfurnished) or living in a property that they own. The liability for the taxe d’habitation is not related to the amount a person earns or to whether he/she pays income tax. This means that overseas students are liable as much as any French citizen in France.

NB the French authorities are often late in issuing the demand notice which may reach you after your return to the UK, even a year later The French authorities issue bills for the taxe d’habitation in October. To avoid the possibility of being charged interest, you are strongly advised to settle the account before you leave France. Should you rely on the tax office to bill you after your departure, you must ensure that you pay promptly, or you will be charged 10% interest on each subsequent bill. If you delay payment, you run the risk of court action or ending up on an international credit blacklist.

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