Secondary Residence Tax in France: How Does It Work?

As of January 1, 2023, the housing tax on primary residences has been abolished for all taxpayers. However, it still applies to secondary homes. Property owners must also fulfill a specific reporting obligation. Here’s what you need to know.

What Is the Housing Tax on Secondary Residences?

The housing tax on secondary residences is a local tax levied by municipalities. The amount varies depending on the location, as rates are set by local authorities. The calculation also takes into account the property’s characteristics, such as size and condition.

Who Must Pay the Tax?

The tax applies to all furnished properties (and their dependencies, like garages) used as secondary residences. This includes:

• Owners, usufructuaries, or tenants who use the property as a second home (i.e., not their main residence),

• Companies, associations, and private organizations not subject to the business property tax (CFE),

• Public bodies, including national and local government entities, and public scientific or educational institutions, provided the premises are not used for industrial or commercial purposes.

How to Declare a Secondary Residence

If you own a residential property—whether as an individual or a legal entity—you must report its usage to the tax authorities.

You must complete this declaration before July 1 if:

• The property has not been declared before,

• There have been changes since the last declaration.

You’ll need to specify whether you still use the property and in what capacity: as your main residence, a secondary home, or if it is vacant.

If someone else is occupying the property (e.g., a tenant), their identity and period of occupancy must be included.

This declaration is made via the “Manage My Real Estate” section on impots.gouv.fr.

How Is the Tax Calculated?

The tax is calculated annually based on the situation as of January 1. It is applied to furnished homes and their annexes.

The amount is based on the cadastral rental value of the property, updated each year in line with inflation. The applicable tax rate is set by the local authorities.

Formula:
Tax = Cadastral Rental Value × Local Tax Rate

No deductions are available for secondary residences.

Important:
Municipalities in high-demand housing areas (zones tendues) can increase the tax rate for second homes. These include:

• Urban areas with over 50,000 residents where housing supply is limited,

• Municipalities with a high number of vacant or non-primary residences.

You may be eligible for a waiver from this increase under certain conditions.

Who Can Be Exempt from the Tax?

Several exemptions are possible:

• Seniors in care facilities: If you move from your main home to a long-term care facility or retirement home, you may be exempt from paying the tax on your former residence.

• Tourism-related properties in rural areas: In rural revitalization zones (ZRR), local authorities can grant exemptions to hotels, guesthouses, or properties classified as “furnished tourist accommodation.” A specific form (No. 1205-GD) must be submitted to the tax office by December 31 of the applicable year.

• Returning expatriates: If you return to France due to an evacuation or organized repatriation (e.g., after a political or health crisis), you may be exempt from the tax on the home that was your primary residence before your departure. You must file a formal claim to request this relief.

When Will You Receive Your Tax Notice?

Tax notices for secondary residences are issued during the final quarter of the year. For 2024, the schedule is:

• Online notices:

  • From November 4 for non-monthly payers

  • From November 18 for monthly payers

• Paper notices:

  • Between November 6 and 18 for non-monthly payers

  • Between November 21 and 28 for monthly payers

All notices are accessible through your personal account on impots.gouv.fr. Payment is due no later than December 15.

If you own properties in different municipalities, you’ll receive a separate tax notice for each one.