Que va engendrer la suppression de la taxe d’habitation ? Comment le gouvernement va-t-il compenser le manque à gagner ?

D’après le rapport remis par le sénateur du Val d’Oise Alain Richard et le préfet honoraire Dominique Bur à la demande du gouvernement, on y voit un peu plus clair sur les pistes de réflexions que Matignon va prendre. Tout d’abord, la suppression totale de la taxe d’habitation ne devrait concerner que les résidences principales. Cette décision tends à réduire la sous-occupation de nombreux logements en agglomération.

L’une des possibilités serait alors de compenser « sous la forme d’une contribution » placée sur la taxe foncière, avec « un taux permettant le maintien de l’impôt antérieurement payé, sauf allègement décidé par la collectivité compétente ». En clair, la suppression de la taxe d’habitation ne ferait qu’être déplacée vers une surtaxe foncière, entrainant des revenus de 2 et 3 milliards d’euros. Pas suffisant pour compenser le coût de cette réforme pour l’Etat, qui prévoit de contre-balancer le manque à gagner par des économies budgétaires, avec un retour à l’équilibre estimé en 2022.

L’Etat s’est engagé à ne pas compenser les pertes de revenus engendrées par cette réforme par un nouvel impôt.

Quelques chiffres :

  • 80% des ménages les moins aisés verront leur taxe d’habitation supprimée totalement en 2020 (coûts estimés : moins de dix milliards d’euros.)
  • 20% contribuables les plus aisés auront leur taxe d’habitation supprimée au plus tard pour 2021 (coût supplémentaire : 8,5 milliards d’euros)
  • Perte de recettes estimées par l’arrêt de cette taxe : 24,6 milliards d’euros en 2020



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