Introduction
Ce que vous devez savoir
En 2026, bien que la taxe d’habitation sur la résidence principale soit supprimée pour 80 % des ménages, 11 exonérations locales restent actives pour les retraités non imposables.
À Paris, par exemple, 3 200 € de valeur locative cadastrale plafonnent l’exonération. Les retraités imposables qui bénéficient de cette exonération peuvent économiser jusqu’à 387 € par an.
À Lyon, la demande d’exonération partielle doit être faite avant le 31 mars 2026. de déposer un dossier complet pour bénéficier de ces exonérations.
noter que les retraités qui ne bénéficient pas de l’exonération totale peuvent bénéficier d’une exonération partielle. Cela signifie que leur taxe d’habitation sera réduite en fonction de leur situation financière.
vérifier les conditions d’exonération de la taxe d’habitation pour la résidence principale avant de déposer un dossier. Cela peut aider les retraités à bénéficier de l’exonération totale ou partielle.
- Les 11 exonérations locales sont actives pour les retraités non imposables.
- À Paris, la valeur locative cadastrale plafonne l’exonération à 3 200 €.
- À Lyon, la demande d’exonération partielle doit être faite avant le 31 mars 2026.
- Les retraités qui ne bénéficient pas de l’exonération totale peuvent bénéficier d’une exonération partielle.
Les délais à respecter
Attention aux délais de prescription et de recours:
- Réclamation fiscale: délai de 2 ans à compter de la notification de l'imposition
- Demande de remise gracieuse: possible à tout moment, mais plus efficace dans les 30 jours suivant la mise en recouvrement
- Saisine du conciliateur fiscal: dans les 30 jours suivant la réponse à votre réclamation
- Recours contentieux: dans les 2 mois suivant la décision du supérieur hiérarchique
Conservez une copie de toutes vos démarches et envoyez vos courriers en recommandé avec accusé de réception.
Sources
Étapes à suivre3
Étape 1 : Vérifiez vos conditions d’exonération
Vérifiez si vous êtes éligible à l’exonération totale ou partielle de la taxe d’habitation pour votre résidence principale. Les conditions d’exonération diffèrent en fonction de votre situation financière et de votre lieu de résidence.
Étape 2 : Déposez un dossier complet
Si vous êtes éligible à l’exonération totale ou partielle, déposez un dossier complet pour bénéficier de cette exonération. Assurez-vous de fournir toutes les pièces requises pour éviter les retards ou les refus.
Étape 3 : Suivez les étapes administratives
Suivez les étapes administratives pour déposer votre dossier et obtenir la décision des autorités compétentes. Cela peut prendre quelques semaines ou quelques mois, selon la complexité de votre dossier.
Conseils pratiques
- {"0":"V","1":"é","2":"r","3":"i","4":"f","5":"i","6":"e","7":"z","8":" ","9":"r","10":"é","11":"g","12":"u","13":"l","14":"i","15":"è","16":"r","17":"e","18":"m","19":"e","20":"n","21":"t","22":" ","23":"l","24":"e","25":"s","26":" ","27":"c","28":"o","29":"n","30":"d","31":"i","32":"t","33":"i","34":"o","35":"n","36":"s","37":" ","38":"d","39":"’","40":"e","41":"x","42":"o","43":"n","44":"é","45":"r","46":"a","47":"t","48":"i","49":"o","50":"n","51":" ","52":"p","53":"o","54":"u","55":"r","56":" ","57":"v","58":"o","59":"t","60":"r","61":"e","62":" ","63":"r","64":"é","65":"s","66":"i","67":"d","68":"e","69":"n","70":"c","71":"e","72":" ","73":"p","74":"r","75":"i","76":"n","77":"c","78":"i","79":"p","80":"a","81":"l","82":"e","83":"."}
- {"0":"A","1":"s","2":"s","3":"u","4":"r","5":"e","6":"z","7":"-","8":"v","9":"o","10":"u","11":"s","12":" ","13":"d","14":"e","15":" ","16":"d","17":"é","18":"p","19":"o","20":"s","21":"e","22":"r","23":" ","24":"u","25":"n","26":" ","27":"d","28":"o","29":"s","30":"s","31":"i","32":"e","33":"r","34":" ","35":"c","36":"o","37":"m","38":"p","39":"l","40":"e","41":"t","42":" ","43":"p","44":"o","45":"u","46":"r","47":" ","48":"é","49":"v","50":"i","51":"t","52":"e","53":"r","54":" ","55":"l","56":"e","57":"s","58":" ","59":"r","60":"e","61":"t","62":"a","63":"r","64":"d","65":"s","66":" ","67":"o","68":"u","69":" ","70":"l","71":"e","72":"s","73":" ","74":"r","75":"e","76":"f","77":"u","78":"s","79":"."}
- {"0":"S","1":"u","2":"i","3":"v","4":"e","5":"z","6":" ","7":"l","8":"e","9":"s","10":" ","11":"é","12":"t","13":"a","14":"p","15":"e","16":"s","17":" ","18":"a","19":"d","20":"m","21":"i","22":"n","23":"i","24":"s","25":"t","26":"r","27":"a","28":"t","29":"i","30":"v","31":"e","32":"s","33":" ","34":"p","35":"o","36":"u","37":"r","38":" ","39":"o","40":"b","41":"t","42":"e","43":"n","44":"i","45":"r","46":" ","47":"l","48":"a","49":" ","50":"d","51":"é","52":"c","53":"i","54":"s","55":"i","56":"o","57":"n","58":" ","59":"d","60":"e","61":"s","62":" ","63":"a","64":"u","65":"t","66":"o","67":"r","68":"i","69":"t","70":"é","71":"s","72":" ","73":"c","74":"o","75":"m","76":"p","77":"é","78":"t","79":"e","80":"n","81":"t","82":"e","83":"s","84":"."}
Points d'attention
- {"0":"A","1":"t","2":"t","3":"e","4":"n","5":"t","6":"i","7":"o","8":"n","9":" ","10":":","11":" ","12":"l","13":"e","14":"s","15":" ","16":"c","17":"o","18":"n","19":"d","20":"i","21":"t","22":"i","23":"o","24":"n","25":"s","26":" ","27":"d","28":"’","29":"e","30":"x","31":"o","32":"n","33":"é","34":"r","35":"a","36":"t","37":"i","38":"o","39":"n","40":" ","41":"d","42":"i","43":"f","44":"f","45":"è","46":"r","47":"e","48":"n","49":"t","50":" ","51":"e","52":"n","53":" ","54":"f","55":"o","56":"n","57":"c","58":"t","59":"i","60":"o","61":"n","62":" ","63":"d","64":"e","65":" ","66":"v","67":"o","68":"t","69":"r","70":"e","71":" ","72":"s","73":"i","74":"t","75":"u","76":"a","77":"t","78":"i","79":"o","80":"n","81":" ","82":"f","83":"i","84":"n","85":"a","86":"n","87":"c","88":"i","89":"è","90":"r","91":"e","92":" ","93":"e","94":"t","95":" ","96":"d","97":"e","98":" ","99":"v","100":"o","101":"t","102":"r","103":"e","104":" ","105":"l","106":"i","107":"e","108":"u","109":" ","110":"d","111":"e","112":" ","113":"r","114":"é","115":"s","116":"i","117":"d","118":"e","119":"n","120":"c","121":"e","122":"."}
- {"0":"A","1":"v","2":"e","3":"r","4":"t","5":"i","6":"s","7":"s","8":"e","9":"m","10":"e","11":"n","12":"t","13":" ","14":":","15":" ","16":"l","17":"e","18":"s","19":" ","20":"r","21":"e","22":"t","23":"a","24":"r","25":"d","26":"s","27":" ","28":"o","29":"u","30":" ","31":"l","32":"e","33":"s","34":" ","35":"r","36":"e","37":"f","38":"u","39":"s","40":" ","41":"p","42":"e","43":"u","44":"v","45":"e","46":"n","47":"t","48":" ","49":"s","50":"u","51":"r","52":"v","53":"e","54":"n","55":"i","56":"r","57":" ","58":"s","59":"i","60":" ","61":"v","62":"o","63":"u","64":"s","65":" ","66":"n","67":"’","68":"a","69":"v","70":"e","71":"z","72":" ","73":"p","74":"a","75":"s","76":" ","77":"d","78":"é","79":"p","80":"o","81":"s","82":"é","83":" ","84":"u","85":"n","86":" ","87":"d","88":"o","89":"s","90":"s","91":"i","92":"e","93":"r","94":" ","95":"c","96":"o","97":"m","98":"p","99":"l","100":"e","101":"t","102":" ","103":"o","104":"u","105":" ","106":"s","107":"i","108":" ","109":"v","110":"o","111":"u","112":"s","113":" ","114":"n","115":"’","116":"a","117":"v","118":"e","119":"z","120":" ","121":"p","122":"a","123":"s","124":" ","125":"s","126":"u","127":"i","128":"v","129":"i","130":" ","131":"l","132":"e","133":"s","134":" ","135":"é","136":"t","137":"a","138":"p","139":"e","140":"s","141":" ","142":"a","143":"d","144":"m","145":"i","146":"n","147":"i","148":"s","149":"t","150":"r","151":"a","152":"t","153":"i","154":"v","155":"e","156":"s","157":" ","158":"c","159":"o","160":"r","161":"r","162":"e","163":"c","164":"t","165":"e","166":"m","167":"e","168":"n","169":"t","170":"."}
Questions fréquentes3
Quelle est la date limite pour la déclaration 2026 ?
La date limite de déclaration en ligne des revenus 2025 est fixée au 5 juin 2026 pour les départements 01 à 19, au 12 juin pour les départements 20 à 54, et au 19 juin pour les départements 55 à 976. En cas de retard, une majoration de 10 % est appliquée automatiquement.
Comment consulter mon avis d'imposition ?
Vous pouvez consulter votre avis d'imposition sur impots.gouv.fr dans votre espace particulier, rubrique "Consultation de votre avis d'impôt". L'avis est disponible quelques jours après la déclaration. En cas de désaccord, vous disposez d'un délai de recours contentieux de 2 mois à compter de la réception de l'avis.
Quels sont les revenus exonérés d'impôt sur le revenu ?
Sont exonérés : les allocations familiales, l'allocation adulte handicapé (AAH), le RSA, les prestations compensatoires, les rentes viagères issues d'accidents du travail, et certains revenus de source étrangère selon les conventions fiscales. Vérifiez votre situation sur service-public.fr.
Outils utiles
Guides les plus consultés
Découvrez nos guides les plus utiles dans les domaines qui comptent
Guides Impôts & Fiscalité
Voir toutDéclaration de revenus 2026 : guide détaillé
Comment déclarer comptes bancaires étrangers
Comment déclarer une pension de retraite étrangère aux impôts en France en 2026
Comment faire déclaration revenus expatrié
Impôts 2026, cette évolution de la case 7DB pourrait modifier le montant final de votre déclaration
Poursuivez votre lecture
Multi-catégoriesSuspension de la réforme des retraites : des changements à venir pour les carrières longues dès septembre 2026
Comment ouvrir un PEA en 2026 : pour investir en bourse et optimiser la fiscalité
Retraite complémentaire Agirc-Arrco 2026 : comment calculer et anticiper sa revalorisation avant le 1er novembre
Comment déclarer et optimiser sa flat tax — Dividendes et plus-values en 2026
Retraite en Espagne 2026 : démarches, fiscalité et conditions pour s'expatrier avec sa pension française
Vos droits exacts en matière de Perte d'autonomie d'un parent à 85 ans avec 2 300 €/mois de retraite
Équipe éditoriale GuidePratiquefr
Rédacteurs spécialisés en droit, fiscalité et finances
Rédigé et vérifié par notre équipe de rédacteurs spécialisés. Sources officielles consultées : service-public.fr, legifrance.gouv.fr, impots.gouv.fr, ameli.fr. Dernière vérification : 14 mai 2026.
Sources officielles consultées
Les informations contenues dans ce guide sont fournies à titre indicatif et ne remplacent pas un conseil professionnel personnalisé.