Les contribuables ont, en principe, jusqu’au 15 novembre prochain pour payer la taxe d’habitation sur leur résidence principale, voire secondaire.
Précision : les contribuables qui paient en ligne bénéficient d’un délai supplémentaire, allant jusqu’au 20 novembre.
Et cette année encore, la facture sera moins salée pour un certain nombre d’entre eux.
En effet, comme prévu par la dernière loi de finances, un dégrèvement de 65 % (30 % en 2018) va s’appliquer sur la taxe d’habitation de la résidence principale des contribuables dont le revenu fiscal de référence (RFR) de 2018 n’excède pas un certain seuil. Étant précisé que les contribuables soumis à l’impôt sur la fortune immobilière pour 2018 sont exclus de la mesure de faveur.
Ce seuil est fixé à 27 432 € pour la première part de quotient familial, majorés de 8 128 € pour chacune des deux demi-parts suivantes, puis de 6 096 € pour chaque demi-part supplémentaire.
Exemple : un couple marié, sans enfants, soumis à imposition commune, bénéficie du dégrèvement de 65 % s’il n’a pas gagné plus de 43 688 € en 2018 (soit deux parts de quotient familial).
Afin d’éviter l’effet de seuil, un taux dégressif s’applique aux contribuables dont le RFR de 2018 n’excède pas 28 448 € pour la première part de quotient familial, majorés de 8 636 € pour chacune des deux demi-parts suivantes, puis de 6 096 € pour chaque demi-part supplémentaire.
À noter : le taux du dégrèvement sera porté de 65 à 100 % à partir de 2020.
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