Depuis le 1er janvier 2012, les personnes qui mettent en location des logements de faible superficie à des loyers trop élevés sont soumises à une taxe annuelle, aussi appelée taxe sur les « micro-logements ».
Cette taxe vise ainsi les logements, nus ou meublés, donnés en location pour une durée d’au moins 9 mois et dont la surface habitable n’excède pas 14 mètres carrés. Elle ne concerne toutefois que les logements situés dans des communes localisées dans les zones A (Paris et sa 1re couronne) et A bis (la 2e couronne parisienne, la côte d’Azur et le Genevois Français) définies dans le cadre du dispositif « Duflot ».
Pour que la taxe s’applique, le montant du loyer mensuel, charges non comprises, doit excéder un seuil révisé au 1er janvier de chaque année en fonction de l’évolution de l’indice de référence des loyers. Ce montant, qui était fixé, en 2012, à 40 € par mètre carré de surface habitable, vient d’être réactualisé. Pour l’année 2013, il est ainsi établi à 40,88 €.
En pratique, cette taxe est assise sur le montant des loyers bruts perçus au cours de l’année civile au titre des logements imposables. Le taux de la taxe est, quant à lui, déterminé en fonction de l’écart entre le montant du loyer mensuel pratiqué (charges non comprises) et le seuil d’application de la taxe (en loyer mensuel de référence) selon le barème suivant :
Différence entre le loyer mensuel pratiqué et le loyer de référence | loyer au mètre carré | taux de la taxe |
---|---|---|
Inférieur à 15 % | 40,88 € | 10 % |
Supérieur ou égal à 15 % et inférieur à 30 % | 47,01 € | 18 % |
Supérieur ou égal à 30 % et inférieur à 55 % | 53,14 € | 25 % |
Supérieur ou égal à 55 % et inférieur à 90 % | 63,36 € | 33 % |
Supérieur ou égal à 90 % | 77,67 € | 40 % |
À noter : la taxe n’est pas déductible des revenus fonciers soumis à l’impôt sur le revenu.
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