TLV

The annual tax on vacant housing is extended

Publié le 03 janvier 2026 - Mise à jour le 05 mai 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

A decree published on December 23, 2025 in Official Journal amends the list of municipalities that may introduce the annual tax on vacant housing (TLV). This measure is intended to combat the shortage of housing in certain so-called “tense” areas.

Illustration

The decree no. 2025-1267 of 22 december 2025 amends decree no 2013-392 of 10 may 2013, updating the list of municipalities subject to the annual vacancy tax (VLT), in particular to take account of mergers and the creation of municipalities.

A dwelling is considered “vacant” when it is empty and unoccupied.

If you are the owner or usufructuary of an unfurnished and unoccupied dwelling for at least one year at 1er January of the taxation year, you are liable for the tax on vacant dwellings or TLV. If you hold more than one, it is due for each property.

The TLV applies to:

  • in municipalities in a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between the supply and demand of housing;
  • in municipalities with a high proportion of dwellings allocated to housing, other than the main dwelling.

Some dwellings are exempt, for example furnished second homes that are subject to the housing tax: for more information on exemption cases.

Check if the tax on vacant housing applies to your municipality? thanks to the online simulator on Public Service.

Please note

The tax notice for the vacant housing tax is sent in the course of November, as is the notice for the second home housing tax.

The annual vacancy tax (VLT) has been in place since 1999 and was introduced to address the unusually long vacancy of housing in certain geographical areas lacking available housing.

Reminder

The vacancy is not taxed in all territories: if a municipality is not listed in the decree defining the application perimeter of the TLV and that the THLV has not been instituted, vacant housing is not taxed there.

Additional topics

Agenda

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