Residential Tax on Second Homes in France

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If you own a second home in France, you are liable to pay the housing tax (taxe d’habitation) for that property. While the housing tax on primary residences has been completely abolished since January 1, 2023, second homes are still subject to this tax under specific conditions.

Who Must Pay the Housing Tax on a Second Home?

The obligation to pay the housing tax on a second home is determined based on your status as of January 1 of the tax year.

You are required to pay the tax if you are the owner or usufructuary (i.e., you have the right to use the property) of a furnished property that does not serve as your main residence. This includes:

  • Second homes used occasionally

  • Furnished apartments or houses not designated as primary residences

Even if you are renting a furnished second home for the entire year, you are still responsible for paying the housing tax and will receive a dedicated tax notice.

Note: If your secondary residence is due to work obligations or official accommodation, it is still considered a second home for tax purposes.

Is a Declaration Required for a Second Home?

Yes. All property owners in France must declare the occupancy status of their dwellings to the tax authorities.

You are required to submit this declaration before July 1 if:

  • You have not previously declared the property

  • There have been changes since your last declaration

The declaration must specify how the property is used:

  • Principal residence

  • Secondary residence

  • Vacant property

If someone else is occupying the property (e.g., a tenant), you must provide their personal details:

  • Full name

  • Date of birth

  • Place of birth (country, department, and commune)

Declarations are made through your personal account on the official tax website: impots.gouv.fr, under the section “Manage my real estate”.

Important: Failing to declare, or submitting inaccurate information, may result in a fine of €150 per property.

Which Properties Are Subject to the Tax?

The tax applies to:

  • Furnished dwellings not used as a principal residence

  • Any outbuildings attached to these properties, such as:

    • Private parking spaces

    • Garages

The property must be sufficiently furnished to be suitable for habitation to fall under this category.

In certain designated rural areas (Zones France Ruralités Revitalisation – ZFRR), some properties may benefit from exemptions. Specific criteria apply depending on the location.

Are There Any Exemptions?

Admission to a Care Facility

If you leave your main residence to move into a specialized care institution (such as an Ehpad, retirement home, or long-term care facility), the institution becomes your new primary residence starting the year after your move.

In that case, your former main home is classified as a second home, but it is exempt from the residential tax on second homes from the following year onward.

Any other second homes you may own are still subject to the housing tax.

Return from Expatriation

If you return to France under exceptional circumstances—such as a political or health crisis—and have been repatriated (either individually or as part of a collective return), you may qualify for an exemption on the housing tax for the home that was your primary residence prior to expatriation.

To receive this exemption, you must file a formal request with the tax authorities.

How Is the Tax Calculated?

The housing tax on second homes is based on the cadastral rental value of the property and its outbuildings. This rental value is reassessed each year, typically to reflect inflation and market changes.

The tax amount is calculated by multiplying the rental value by the local tax rate, which is set individually by each municipality. As a result, the amount you owe may vary significantly depending on where your second home is located.