A common misconception is that all seniors are exempt from property taxes, housing tax, and the TV license fee. In reality, these reliefs are not universal and apply only under specific conditions—not to every retiree.
These taxes apply to all households, whether rented or owned. Full exemptions from housing tax on your primary residence and reductions on the TV license fee are available if you meet these criteria:
- Be aged over 60, widowed (no age limit), infirm, disabled (unable to work), or receiving Adult Disability Allowance (AAH), Solidarity Allowance for the Elderly (Aspa, formerly Minimum Old Age), or Supplementary Disability Allowance (Asi).
- Have low income: Reference taxable income from the 2015 tax notice (on 2014 income) must not exceed €10,686 for one tax share (€16,392 for two shares). You must not be subject to the solidarity tax on wealth.
- Occupy the home alone, with your spouse, tax dependents, or others whose reference taxable income falls below set thresholds.
You may also qualify for relief if hosting a parent or grandparent over 70 or infirm, with their income below the threshold.
Homeowning seniors pay property tax unless meeting both conditions below for relief or exemption, based on your situation as of January 1:
- Low income: Reference taxable income from the 2015 tax notice (on 2014 income) must not exceed €10,686 for one share (€16,392 for two).
- Occupy the home alone, with spouse, tax dependents, or others below income thresholds.
If met, relief applies to your primary dwelling based on age. On January 1, 2015, ages 65-75 qualify for €100 relief; over 75 get full exemption (excluding household waste collection tax).
