Audiovisual royalties:who can be exempted?

The audiovisual license fee is sometimes called a television license fee or a contribution to public broadcasting. This tax is addressed and paid at the same time as the residence tax. In 2021, the amount of the individual fee is €138 (and €88 in the overseas departments). It is due even if you are exempt from housing tax. However, it is possible to be exempt from the TV license fee. Who is affected by this exemption? Answer!

All about the audiovisual license fee

The TV license must be paid whether you have a single television or several. The tax is due for a main residence as for a secondary residence, provided that the accommodation is equipped with at least one television. Even if your equipment is only used to watch pay channels or DVDs, the license fee is payable.

The contribution to public broadcasting, in France, is intended to finance:

• France Télévisions, which manages national and overseas television channels, as well as some overseas radio stations,
• Radio France, which is responsible for national radio stations,
• Art France,
• France Médias Monde which broadcasts France 24, RFI, Monte Carlo Doualiya,
• TV5 World,
• the National Audiovisual Institute (INA), which safeguards audiovisual archives.

It should be noted that in return for the TV license fee, the public channels and in particular those of the France Télévisions group, undertake to broadcast feature films without advertising breaks. This is not the case on television channels such as TF1 or M6.

Who can be exempted from the audiovisual license fee?

The television license fee is payable by households that have at least one television. However, exceptions exist. Several criteria are used to determine whether or not you are liable for the audiovisual contribution. Among them are:

• age,
• income,
• the personal situation.

Here are the people affected by the exemption:

• People who do not have a television or a projector are quite logically exempt from audiovisual fees,
• People over the age of 60, subject to income, may be exempt,
• People who receive the minimum old-age pension, called solidarity allowance for the elderly, as well as those who receive the supplementary disability allowance or the disabled adult allowance do not have to pay the fee. Once again this exemption is subject to income conditions.
• Disabled people, or those who live with a disabled person, are exempt on condition of income and on condition of not being subject to property wealth tax (IFI).
• Widows and widowers are exempt based on income.
• People whose reference tax income is equal to zero are affected by the exemption.
• Elderly people living in nursing homes are exempt even if they still own their main residence. The latter must however not be occupied.
• Students attached for tax purposes to the tax household of their parents.

What do we mean by means-tested?

As you can see, the exemption from the audiovisual license fee is subject to means testing. But which ones? It depends on the number of shares. here are the references for the year 2021 (which takes into account the income received in 2019).

• 1 share:€10,988
• 1.5 shares:€13,922
• 2 shares:€16,856
• 2.5 shares:€19,791
• 3 shares:€22,725

The reference amount changes every year. It is important to check for updates on government sites. The exemption is done automatically when filing income tax. If you don't have a TV or a projector, then you need to make a sworn statement.

Residence tax and audiovisual license fee

From 2023, no household will be liable for housing tax on its main residence. This is already the case for many people. The television license fee remains due. The opinion is available from October and must be paid before the end of November.