Local Taxes

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

Publié le 07 octobre 2026 - Public Service / (Prime Minister)

If the council tax on the principal residence is abolished since 1er January 2023, it is maintained on second homes. Public Service reminds you of the deadlines for 2026.

Housing tax on second homes is collected for the benefit of local authorities. 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 rebate may apply.

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

They are available on the tax website in your Public Finance area :

  • from November 2 if you are not monthly;
  • from 16 november if you are monthly.

The paper notice shall be sent:

  • between November 5 and 16 if you are not monthly;
  • between 19 and 26 November if you are monthly.

In 2026, housing taxes must be paid before 15 December 2026. 

If you have opted for direct debit at maturity, it will be made to your bank account on 28 december 2026.

For more information, see the fact sheet 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 Public Finance space on impots.gouv.fr or 0 809 401 401.

Additional topics

Agenda

See all due dates

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