Houghos

Hello,
Am about to move to France but am still a bit confused on one point.
Is there any council tax in France?
But also how exactly does the "tax d'habitation" and "les impôts" work ?
Thanks

EuroTrash

There are two property taxes, "taxe foncière" and "taxe d'habitation". If you google those two terms, you'll find everything you need to know about them.

Yikes, that is a huge question - I don't think anyone on a forum is going to attempt to explain in one post exactly how French income tax works!
Again, google will be your friend.
Then, if you have any specific questions about how the rules will apply to your situation, or if you come across a concept you're struggling to understand, do come back and we'll do our best to answer.

(PS - my advice is to stop trying to equate things to the UK system. Forget all about the UK, start from a clean slate and get your head round how things work here. For instance, every country, AFAIK, has its own system of property taxes, but only the UK has 'council tax'; council tax is simply not a meaningful concept anywhere else.)

Houghos

Thank you. Having grown up over there I do know the basics, my main question is if we move beginning of October would we still have to pay the tax d'habitation the coming January?

EuroTrash

You are liable for taxe d'habitation for the calendar year if you occupy the property on 1st Jan of that year.
Therefore if you don't move in until October 2018 you are not liable for taxe d'habitation for calendar year 2018.
If you are still in occupation on 1.1.19 then you will be liable for tax d'habitation for calendar year 2019, for which you will receive the bill in or around October 2019, can't remember exactly when it rocks up. It's payable within a month or so of receipt.
(Always happy to help, but it really is very easy to find all this on google, and probably quicker than waiting for someone on a forum to provide the answer....)

dmu

I believe so, but later on next year. The landlord will declare you as occupants from the beginning of October to 31st December and I presume the Fisc will send the pro rata bill to all the tenants for 2018, in Autumn 2019.
Oooops, having read ET's reply, I may be muddling up with Taxe Foncière, sorry.
As said, best to consult official French sites...

EuroTrash

TdH isn't pro rata'd, it being based on each household's income.
Taxe foncière is the one that is usually pro-rata'd, but unofficially - it's arranged between buyer and seller via the notaire, nothing to do with the fisc. The invoice is always sent to the owner as of 1st Jan.

dmu

thanks for clarifying - this heat is melting the grey cells....