Secondary Residence Housing Tax: What You Need to Know

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Since January 1, 2023, the housing tax on primary residences has been completely abolished for all taxpayers in France. However, this tax still applies to secondary residences, and homeowners must fulfill a reporting obligation. Here’s how the system works.

What Is the Housing Tax on Secondary Residences?

The housing tax on secondary homes is a local tax collected for the benefit of local authorities.

The amount due varies from one municipality to another, as the applicable rates are set by the local councils.

The taxable value is also influenced by the characteristics of the property and any associated dependencies.

Who Is Affected by the Housing Tax on Secondary Residences?

This tax applies to furnished dwellings and their outbuildings (like garages) used as secondary residences. The following are subject to it:

  • Owners, usufructuaries, or tenants using the dwelling as a secondary residence—defined as a furnished property that is not the main home;

  • Companies, associations, and private organizations that use the premises and are not subject to the business property tax (CFE);

  • State institutions, local governments, or public establishments (educational, scientific, or care-related), provided the premises are not used for industrial or commercial purposes.

How to Declare a Secondary Residence

If you are the owner (individual or legal entity) of a residential property, you are required to report its occupancy status to the French tax authorities.

This declaration must be submitted by July 1 in either of the following cases:

  • The property has never been declared before;

  • There have been changes since the previous declaration.

You’ll need to specify whether you retain the use of the property and, if so, whether it serves as your primary residence, secondary home, or remains vacant.

If someone else is occupying the property (such as a tenant), you must identify that person and indicate the period of occupancy.

This declaration must be completed online via the “Manage my real estate” section of impots.gouv.fr.

How Is the Tax on Secondary Residences Calculated?

This tax is assessed annually on furnished homes and any dependencies, based on the property’s status as of January 1of the taxable year.

The calculation is based on the cadastral rental value of the property and its dependencies, to which local tax ratesare applied. These rates are voted by each municipality.

The cadastral rental value is re-evaluated every year, especially in line with inflation and the consumer price index.

No allowances or deductions apply to secondary residences.

Note:

Municipalities in high-demand housing areas (zones tendues) may apply a tax surcharge on secondary residences. These zones include:

  • Urban areas with populations over 50,000 where housing supply does not meet demand;

  • Municipalities with a large share of properties not used as primary residences (also subject to vacant housing tax).

Exemptions from this surcharge are possible under specific conditions. Find out more.

Who Can Be Exempt from the Tax on Secondary Residences?

Exemptions may apply in certain circumstances, such as:

  • Entering a specialized care facility (e.g., long-term care homes): If you move from your main home into such an institution, you can request an exemption for your former residence, now considered a secondary home.

Additional Notes:

  • In Rural Revitalization Zones (ZRRs), local councils may exempt:

    • Hotels,

    • Guesthouses,

    • Properties classified as furnished tourist accommodations.

To qualify, you must complete form No. 1205-GD and submit it to your local public finance center no later than December 31 of the tax year concerned.

  • If you return to France after a forced expatriation (e.g., due to a political or health crisis), you may be eligible for an exemption on the secondary residence tax related to the home that served as your main residence before departure. A formal claim must be submitted to request this relief.

When Will You Receive the Tax Notice?

Your housing tax notice for a secondary residence will be made available during the final quarter of the year. It will also appear in your personal space on the impots.gouv.fr website.

For 2024, the schedule is as follows:

For online notices:

  • From November 4 for taxpayers not on monthly payment plans;

  • From November 18 for those who are.

For paper notices:

  • Between November 6 and 18 for non-monthly taxpayers;

  • Between November 21 and 28 for monthly taxpayers.

The tax must be paid by December 15.

If you own properties in different municipalities, you will receive a separate notice for each.