Housing tax: what penalties do you risk if you don’t pay it on time?

The tax timetable for paying housing tax is accelerating. The Public Treasury gives you until December to pay this local tax, but be careful not to exceed the deadline, otherwise you will face a costly increase.

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If the housing tax has been gradually eliminated for a majority of French people, this local tax has not yet completely disappeared. Indeed, second homes and vacant accommodation remain subject to this tax, although the amount may vary depending on the cities where they are located. locate these residences. These territorial disparities can lead to a rapid increase in the bill in certain cities, such as Saint-Etienne or Annecy.

This year 2024 is no exception. Some households have started to receive a letter, or an online notice, asking them to pay housing tax. The deadline for payment of housing tax depends on the payment method chosen by the taxpayer. Owners of second homes or vacant housing will have to pay the amounts due before December 16, if they do not use an electronic means of payment (online payment via internet, smartphone or tablet). Those opting for online payment benefit from an additional period, until December 21, specifies the tax calendar presented by the tax website.

What is the penalty for late payment of housing tax?

However, be careful to respect this tax calendar. Otherwise, the bill can be hefty. In the event of late payment within 45 days following the date of collection, owners of second homes may be subject to a penalty of 10% of the tax due. This penalty, provided for by article 1730 of the general tax code, aims to deter late payments.

Another penalty may also be added to this 10% increase. In fact, owners had until June 30, 2024 to declare their real estate for taxes. In the event of omission or incorrect declaration, a fine of 150 euros per undisclosed property can be applied.