Local Taxes

Until 15 Dec 2025

Housing tax on second homes: when do you pay it?

Publié le 13 octobre 2025 - Directorate of Legal and Administrative Information (Prime Minister)

If the council tax on the principal residence is abolished since the 1ster January 2023, it is maintained on second homes. Public Service reminds you of the deadlines for 2025.

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Housing tax on second homes is collected for the benefit of local communities. Its amount varies from one municipality to another and also depends on the characteristics of the property. It applies to furnished premises and outbuildings (for example a garage). No abatement may apply.

Notices of taxation of the housing tax on a second home are sent each year in November.

They are available on the tax website in your particular space :

  • from November 3 if you are not monthly;
  • from 17 november if you are monthly.

The paper notice shall be sent:

  • between November 6 and 19 if you are not monthly;
  • between 21 and 28 November if you are monthly.

The payment deadline is:

  • the December 15 at midnight if you do not use a dematerialized payment method;
  • the December 20 at midnight in case of dematerialized payment.

If you have opted for direct debit, it is done on your bank account from 29 december.

For more information, see the Public Service : Housing tax on second homes.

Reminder

Since 2023, owners must make a specific declaration of occupation concerning all their real estate on the tax department Manage my real estate. You must make a new declaration only in case of a change of situation.

FYI  

To report an error, contact the tax department via the secure messaging of your particular space on taxes.gouv.fr or 0 809 401 401.

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