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Context

The abolition of the housing tax on the main residence was phased in from 2018.

Presentation

This project examines the responses of local authorities, followed by the effects on rents and property prices, and finally patterns of residential mobility.

Publication

This project was the subject of a dedicated publication in December 2023 (Report No. 48). The report was included in the CPO’s more comprehensive report on housing taxation.

Partners

Conseil des prélèvements obligatoires (CPO)
Last modified: July 20, 2026