Who Must Pay Housing Tax in 2026?
The housing tax on primary residences has been abolished since January 1, 2023.
However, housing tax still applies to furnished properties that are not used as a taxpayer’s main home. This includes furnished dwellings and their associated outbuildings that are occupied by the owner, usufructuary, or tenant as a secondary residence.
For details on how housing tax is calculated for second homes, taxpayers can consult the relevant guidance available through the French tax administration.
In addition, the following taxes remain in force:
- Housing tax on vacant furnished properties
- Tax on vacant residential properties
If you receive a housing tax notice in error—for example, for a property that serves as your principal residence—you have the right to file a claim with your local individual tax office.
Claims can be submitted online through the secure messaging service available in your personal tax account on the French tax authority’s website. To do so, select Secure Messaging, then Write, followed by Claim/Dispute, and choose the category corresponding to Housing Tax. Similar options are available for disputes relating to taxes on vacant properties.
Alternatively, a written claim may be sent by post to the tax office responsible for your file. Contact details can be found on your tax assessment notice under the section dedicated to taxpayer assistance.
Important Information
Housing tax assessments are based on the occupancy information declared by property owners through the online Real Estate Property Management service. Property owners must submit their occupancy declaration before July 1, 2026, indicating the occupancy status of the property as of January 1, 2026.
Failure to provide accurate and timely information may affect the tax assessment issued for the property.
