{"id":822,"date":"2024-12-23T15:35:44","date_gmt":"2024-12-23T14:35:44","guid":{"rendered":"https:\/\/www.locservice.fr\/guides\/?p=822"},"modified":"2025-11-25T15:21:22","modified_gmt":"2025-11-25T14:21:22","slug":"taxe-apparu-micro-logements","status":"publish","type":"post","link":"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/taxes-proprietaires-bailleurs\/taxe-apparu-micro-logements","title":{"rendered":"Taxe Apparu : une taxe sur les micro logements"},"content":{"rendered":"\n

La taxe sur les micro-logements, dite Taxe Apparu, est une taxe annuelle due par les propri\u00e9taires de logements de petite surface en location dans les zones tendues, si leurs loyers exc\u00e8dent un plafond fix\u00e9 par d\u00e9cret. Les logements concern\u00e9s sont ceux dont la surface est inf\u00e9rieure ou \u00e9gale \u00e0 14 m\u00e8tres carr\u00e9s. Elle a \u00e9t\u00e9 supprim\u00e9e \u00e0 compter de d\u00e9but 2020.<\/p>\n\n\n\n

\u26a0\ufe0f La taxe Apparu a \u00e9t\u00e9 supprim\u00e9e <\/strong>depuis d\u00e9but 2020, en raison de son manque d\u2019efficacit\u00e9 et de son faible rendement.<\/p>\n\n\n\n

<\/div>\n\n\n\n

La taxe Apparu a \u00e9t\u00e9 mise en place le 1er janvier 2012 pour lutter contre certains exc\u00e8s de loyers dans les grandes villes, notamment lorsque les logements sont de tr\u00e8s petite taille. En effet, le loyer n’est pas exactement proportionnel \u00e0 la surface habitable : plus la surface diminue, et plus le loyer au m\u00e8tre carr\u00e9 a tendance \u00e0 augmenter. Cette taxe vise donc \u00e0 plafonner le loyer au m\u00e8tre carr\u00e9 pour les \u00ab\u00a0micro-logements\u00a0\u00bb.<\/p>\n\n\n\n

Quels logements sont concern\u00e9s ?<\/h2>\n\n\n\n

La taxe sur les micro-logements concerne les logements d’une surface habitable inf\u00e9rieure ou \u00e9gale \u00e0 14m\u00b2<\/strong>, qu’ils soient lou\u00e9s nus <\/strong>ou meubl\u00e9s<\/strong>, et ce pour une dur\u00e9e d’au moins 9 mois<\/strong>. En revanche, les logements situ\u00e9s dans des r\u00e9sidences avec services (r\u00e9sidences de tourisme, maisons de retraite, r\u00e9sidences \u00e9tudiantes priv\u00e9es) sont exclus.<\/p>\n\n\n\n

Pour entrer dans le cadre de la taxe sur les micro-logements, le logement doit \u00eatre situ\u00e9 en zone tendue, et plus pr\u00e9cis\u00e9ment dans les communes situ\u00e9es en zone A et A bis<\/a>. Il s’agit essentiellement de la r\u00e9gion parisienne, des grandes agglom\u00e9rations, de certaines villes pris\u00e9es en C\u00f4te d’Azur, et du Genevois fran\u00e7ais.<\/p>\n\n\n\n

A partir de quel seuil de loyer est-on tax\u00e9 ?<\/h2>\n\n\n\n

Pour 2019<\/strong>, la taxe Apparu ne concerne que les loyers sup\u00e9rieurs ou \u00e9gaux \u00e0 42,47 \u20ac par m\u00e8tre carr\u00e9 de surface habitable. A titre de comparaison, ce seuil \u00e9tait de 41,95 \u20ac en 2018.<\/p>\n\n\n\n

Comment est calcul\u00e9e la taxe ?<\/h2>\n\n\n\n

La taxe Apparu se calcule sur le montant des loyers hors charges encaiss\u00e9s au cours de l’ann\u00e9e civile. Plus l’\u00e9cart est important entre le seuil et le loyer pratiqu\u00e9, et plus la taxe augmente<\/strong>.<\/p>\n\n\n\n

Ecart entre le seuil de loyer et le loyer pratiqu\u00e9<\/strong><\/td>Taux de la taxe<\/strong><\/td><\/tr>
Inf\u00e9rieur \u00e0 15 %<\/td>10 %<\/td><\/tr>
Sup\u00e9rieur ou \u00e9gal \u00e0 15 % et inf\u00e9rieur \u00e0 30 %<\/td>18 %<\/td><\/tr>
Sup\u00e9rieur ou \u00e9gal \u00e0 30 % et inf\u00e9rieur \u00e0 55 %<\/td>25 %<\/td><\/tr>
Sup\u00e9rieur ou \u00e9gal \u00e0 55 % et inf\u00e9rieur \u00e0 90 %<\/td>33 %<\/td><\/tr>
Sup\u00e9rieur ou \u00e9gal \u00e0 90 %<\/td>40 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n

Exemple de calcul <\/strong>: Prenons un studio de 10 m\u00b2 dans le 8e arrondissement de Paris, lou\u00e9 500 \u20ac hors charges, donc 50 \u20ac\/m\u00b2. Par rapport au seuil de 42,47 \u20ac, il y a 7,53 \u20ac de diff\u00e9rence donc un \u00e9cart de 17,7 %<\/strong>. En se r\u00e9f\u00e9rant au tableau ci-dessus, le taux de la taxe sera donc de 18 % sur le loyer annuel (500 x 12 = 6000 \u20ac). En faisant 6000 x 0,18 on obtient 1080 \u20ac de taxe annuelle<\/strong>. Soit au final un gain de 6000-1080 = 4920 \u20ac.<\/p>\n\n\n\n

Si ce bailleur avait respect\u00e9 le plafond de loyer, il aurait gagn\u00e9 5096,4 \u20ac dans l’ann\u00e9e, soit une somme sup\u00e9rieure ! La taxe est donc r\u00e9ellement l\u00e0 pour effacer tout gain potentiel lorsque l’on d\u00e9passe le seuil de loyer fix\u00e9.<\/p>\n<\/div>\n\n\n\n

<\/p>\n

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La taxe sur les micro-logements, dite Taxe Apparu, est une taxe annuelle due par les propri\u00e9taires de logements de petite […]<\/p>\n","protected":false},"author":2,"featured_media":823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[33],"tags":[],"class_list":["post-822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-proprietaires-bailleurs"],"yoast_head":"\nTaxe Apparu : une taxe sur les micro logements<\/title>\n<meta name=\"description\" content=\"La taxe sur les micro logements, dite taxe Apparu, est une ancienne taxe sur les logements inf\u00e9rieurs \u00e0 14m\u00b2 dans les zones tendues. 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