As a resident of France, an individual is subject to 5 main types of direct taxes in France:
1- Residence Tax + TV tax =Taxe d’habitation + taxe audiovisuelle
They are payable by THE OCCUPANT of the dwelling (Either the Lodger or the Owner on January 1, of the year; to be paid by 15 November each year).
Residence Tax + TV tax are sent as one bill directly to the taxpayer’s domicile, by October 15, payable November 15 of each year. But TV tax is due only if you own a TV set. If not, the taxpayer declares on the tax return that a TV set is not available at the dwelling place.
Residence tax is determined by the size, the location as well as other factors of the accommodation (e.g.: the level, elevator, etc…)
There is a fixed amount for the TV tax = 133 euros in 2014.
2- Real Property Tax = Taxe foncière (when you own the property)
Payable by THE OWNER, whether they occupy the residency or not.
Real property tax is sent each year by mid-September, payable October 15.
Real property tax is determined by the size, the location as well as other factors of the property (e.g.: the level, elevator, etc…)
3- Business Tax if you are personally engaged in a business activity on your own = Contribution Foncière des Entreprises – CFE
The Business Tax – CFE is payable if a member of your household is involved in a business (e.g. freelance teaching)). It is sent directly to the taxpayer’s domicile, by mid-November, payable December 15, each year.
4- Wealth Tax (from 1 300 000 euros) – Impôt sur la fortune
Only if the taxpayer’s worldwide wealth reaches the threshold of 1 300 000 € as of January 1, 2015 - Click to read more
5- Personal Income Tax – Impôt sur le revenu – Click to read more