Taxe Logement Vide: Understanding Vacant Housing Taxes (TLV & THLV) in France

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If you own a property in France that has been unoccupied for at least one year, you may be required to pay the taxe logement vide—either the Vacant Housing Tax (TLV) or the Vacant Housing Residence Tax (THLV). The application of these taxes depends on the municipality where your property is located. Unlike the abolished residence tax on primary residences, both TLV and THLV remain in effect.

What Is the Taxe Logement Vide?

The taxe logement vide is a tax applied to residential properties that remain vacant for an extended period. The two main forms of this tax are:

  • TLV (Vacant Housing Tax): Imposed in areas where housing demand significantly exceeds supply.
  • THLV (Vacant Housing Residence Tax): Applied in municipalities that are not subject to TLV but still choose to tax vacant properties.

Understanding whether your property is affected by taxe logement vide can help you prepare for potential tax obligations and avoid penalties.

Vacant Housing Tax (TLV)

The Vacant Housing Tax (TLV) is regulated under Article 232 of the General Tax Code. It applies to municipalities experiencing a housing shortage, where the demand for housing is significantly higher than the supply.

Which Areas Are Subject to TLV?

TLV applies to municipalities with:

  • High rental prices
  • High property acquisition costs
  • A large number of secondary residences
  • More housing demands than available rentals

The list of affected municipalities is defined by Decree No. 2023-822 of August 25, 2023, which modifies Decree No. 2013-392 of May 10, 2013.

To check if your property is located in a TLV zone, you can use the official simulator on Service-Public.fr.

Who Has to Pay TLV?

You must pay the taxe logement vide under TLV if:

  • You are the owner or usufructuary of a non-furnished residential property.
  • The property has been vacant for at least one year as of January 1st of the tax year.

For example, if your property was vacant on January 1, 2025, and had been unoccupied since at least January 1, 2024, it is subject to TLV for the 2025 tax year.

How Is TLV Calculated?

The tax is based on the rental value of the property, with the following tax rates:

  • 17% for the first year the property is taxable
  • 34% for subsequent years

Revenue from TLV is allocated to the National Housing Agency (Anah).

Vacant Housing Residence Tax (THLV)

If your property is not subject to TLV, your municipality may apply the Vacant Housing Residence Tax (THLV)instead.

Who Has to Pay THLV?

You are required to pay THLV if:

  • You are the owner or usufructuary of a non-furnished residential property.
  • The property has been vacant for more than two years as of January 1st of the tax year.

How Is THLV Calculated?

Like TLV, THLV is based on the rental value of the property. However, the tax rate varies by municipality and is equivalent to the residence tax rate for second homes.

Exemptions from the Taxe Logement Vide (TLV & THLV)

Certain properties are exempt from taxe logement vide, including:

✔️ Non-residential properties
✔️ Public housing (HLM) and properties within the public domain
✔️ Properties vacant due to circumstances beyond the owner’s control, such as:

  • Listed for rent or sale at market price but not finding tenants or buyers
  • Undergoing urban renewal, rehabilitation, or demolition projects
    ✔️ Properties occupied for at least 90 consecutive days (3 months) per year
    ✔️ Properties requiring significant renovations to be habitable (e.g., heating system replacement), with renovation costs exceeding 25% of the property’s value
    ✔️ Furnished secondary residences, which are already subject to the residence tax

Conclusion: How to Manage Your Taxe Logement Vide Obligations

If you own a vacant property in France, it’s important to check whether it falls under TLV or THLV to avoid unexpected tax liabilities. The taxe logement vide is designed to encourage property owners to either rent out or sellvacant housing to alleviate housing shortages.

To find out if your property is subject to taxe logement vide, visit Service-Public.fr and use the official simulator. If you are eligible for an exemption, ensure you gather the necessary documentation to justify your claim.

Would you like more insights on how to optimize your real estate investments and reduce your taxe logement vide obligations? Let me know!