is tax dabitation based on a percentage of the rent?
Thanks
No. The basis for the taxe d'habitation is the so-called "valeur locative brute" which is a function of the square meters of "livable space" in the residence, adjusted for certain enhancements (like the number of toilets, sinks, bathtubs, showers, central heating, air conditioning, etc.). The rental value per square meter is usually standardized each year for the town as a whole, though it may vary by type of property (i.e. flat vs. free-standing house).
Then, just to confuse things further, there are certain allowances based on your tax status - how many people are living in the unit and whether or not they are related, their income level and to some extent their ages.
How much you're paying in rent has little or nothing to do with the tax you're charged.
Cheers,
Bev