Are non-residents liable for local taxes ?

Irrespective of your location, your local taxes (residence tax, public broadcast licence fee, property taxes on developed or undeveloped land) are managed by the tax office in the location of your property.
This office has jurisdiction for all issues concerning calculation, payment, non-receipt of tax notices, claims, etc., even if your income tax is handled by the Individual Tax Department for Non-Residents (SIPNR).

Online payment is to be preferred as it ensures that your payment is received by the right tax office.

Residence tax :

Residence tax is due by persons who have at their disposal or occupy as of 1 January of the year a residential property in any capacity whatsoever : owner, tenant or free occupant.
Taxpayers are deemed to have taxable premises personally at their disposal when they can occupy them at any time and have possession of them in a private capacity.
Residential premises and their outbuildings, occupied either as the main residence or as a second home, are taxable when they are sufficiently furnished so as to be inhabitable.

If you are not resident for tax purposes of France but you own one or more homes, you are liable for the residence tax.

The main residence is the accommodation unit in which the taxpayer usually lives or in which his/her family and, in particular, his/her spouse/partner lives on a permanent basis.

In your case, this main residence is abroad.

Consequently, you are not entitled to the exemptions and reductions of residence tax as provided for by French tax legislation solely for the main residence.

Public broadcast licence fee :

The licence fee, which is connected with the residence tax, is owed by individuals who own a television in a residence for which they are liable for residence tax.

Thus, if your residence for tax purposes is outside of France and you are liable for residence tax for one or more homes in France, you are liable for the public broadcast licence fee if at least one home has a television.

Please note : if you have more than one home subject to residence tax and all have televisions, you are only liable for one single licence fee.

Property taxes on developed and undeveloped land :

Both of these taxes are levied annually on developed and undeveloped land situated in France. The tax is charged to the owner of the property, regardless of whether he or she resides in France or abroad.

Thus, if you live abroad and own one or more developed or undeveloped properties in France, you are liable for this tax on account of each of these properties.

DINR PART - MARCH 9, 2021