Housing tax on second homes

Verified 02 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Do you have a second home? You have to pay the council tax. On the other hand, the housing tax on principal residences has been abolished since 1er January 2023.

The housing tax on second homes depends on your situation to 1er January of the taxation year.

You must pay it if you own or usufructuary a second home (or other furnished space not assigned to the main dwelling), i.e. furnished accommodation which is not your primary residence.

If you are tenant year-round from your second home, you have to pay the council tax for it (you will receive a notice of council tax).

Please note

If, for professional reasons or because you benefit from a company housing, you have a 2e residence, this is considered a second home.

If you are owner of a dwelling, you must perform a declaration of occupation tax services.

You must file this declaration with the tax authorities before 1er july if you have any of the following:

  • Undeclared housing
  • Changes since the previous statement.

You must indicate whether you retain the enjoyment of the accommodation.

In this case, you must specify the nature of your occupation :

  • Main residence
  • Second home
  • Vacant accommodation.

If the accommodation is occupied by a third party (tenant, for example), you must identify it by providing the following information:

  • Name
  • First name
  • Date of birth
  • Country, department and municipality of birth.

You have to make your statement in your personal space on the website impots.gouv.fr (heading Manage my real estate):

Taxes: access your Public Finance space

You can contact your tax center by one of the following means:

  • Mail
  • At the counter.

FYI  

In the absence of a statement or in the event of inaccuracy, you risk a fine from €150 per premises concerned.

The second home housing tax applies to furnished premises and outbuildings.

However, for the 2026 tax, special rules apply in France ruralités revitalization (ZFRR) areas where certain premises can be exempt.

FYI  

As of the 2027 tax year, the THRS exemption will no longer be limited to furnished tourist accommodation or guest rooms located in ZFRR.

All municipalities or EPCI can now decide to exempt classified premises furnished with tourism or bed and breakfasts located on their territories. To be applicable in 2027, the THRS exemption must result from a deliberation of the municipality or EPCI voted before 1er October 2026.

General case

The second home housing tax applies to the following premises:

  • Furnished premises used for the dwelling other than those used for the main dwelling (detached house or apartment). The dwelling must have sufficient furnishings to enable it to be dwelled.
  • Immediate outbuildings of the housing (private parking, garage, etc.), even unfurnished and not adjoining
ZFRR

If your home is located in a ZFRR, the second home housing tax applies to the following premises:

  • Furnished premises used for the dwelling other than those used for the main dwelling (detached house or apartment). The dwelling must have sufficient furnishings to enable it to be dwelled.
  • Immediate outbuildings of the housing (private parking, garage, etc.), even unfurnished and not adjoining

By special deliberation, the municipalities or EPCI may exempt the following premises:

  • Bed and Breakfast
  • Local classified furnished for tourism.

If you have a bed and breakfast or furnished accommodation, you can check if it is located in ZFRR using the following online service:

Check whether a municipality is located in a ZFRR zone, is a “beneficiary” of the ZFRR zoning or is located in a ZFRR + zone

If you are concerned by the exemption voted by your municipality, you must fill in a declaration n°1205-GD (cerfa form n°13567*02):

Exemption from the housing tax for bed and breakfast and furnished tourism located in rural revitalization zone France (ZFRR or ZFRR+)

The form contains an explanatory note.

The form is to be sent the tax department of the location of the property before 1erMarch of the year for which the exemption is applicable.

If you have left your main residence to enter a specialized care facility (Ehpad: titleContent, retirement home or long-term care center), this facility becomes your primary residence from the year following your admission. Your old home will be considered a second home.

You are exempt of housing tax on second homes for your old home from the year following your admission to the institution.

Second homes (other than your old home) remain subject to the second home housing tax.

Please note

If you return from expatriation following a call to leave your area of residence or a collective return operation (for example, in the event of a political or health crisis), you can be exempt from housing tax on second homes (THRS) on the housing that was your main residence in France before your expatriation. To get the relief, you must lodge a complaint.

Housing tax on second homes is calculated on the basis of cadastral rental value of the house and its outbuildings.

This rental value is revalued every year, in particular in line with the increase in prices.

The amount of the tax is obtained by multiplying the rental value by one tax rate.

This rate varies by municipality.

Some municipalities may apply a mark-up the housing tax on second homes.

These are municipalities located in tense areas.

These municipalities are as follows:

  • Municipalities belonging to an area of continuous urbanization of more than 50,000 inhabitants with a marked imbalance between supply and demand for housing
  • Municipalities which have, in particular, a high proportion of dwellings allocated to housing other than those allocated to the main dwelling.

These municipalities are those where the tax on vacant housing.

A simulator is used to determine whether the municipality is located in a tense area:

Check if the tax on vacant housing (TLV) applies to your municipality

The application of this increase shall be made after deliberation by the city council.

Please note

In the case of municipalities which have a high proportion of dwellings allocated to housing other than those allocated to the main dwelling, the increase in housing tax applies from 1er January 2024.

You can apply for exemption of this increase if you are in one of the following situations:

  • Your professional activity is close to your second home and requires you to reside there, rather than in your main home.
  • Your primary residence is the long-term care facility where you are housed. Your former primary residence has become secondary.
  • The residence is not habitable, for a cause foreign to your will. For example, work is needed to make housing decently habitable.

You can make this request to the tax center on which the second home depends.

You can use one of the following ways:

Online

Send your complaint on your personal space of remote declarant, in the section "Contact us" of your messaging.

Taxes: access your Public Finance space

On site

Meet at your public finance center.

By post

Address your complaint by single letter on free paper at your public finance center (contact details are on your tax notice).

Please note

The taxes on vacant housing do not apply to the second home, even if it is occupied only part of the year. Indeed, these taxes only concern unfurnished premises.

You do not have to file a return for the second home housing tax.

During the last quarter of the year, you receive a tax notice.

You can also consult it in your personal space as a remote registrant on www.impots.gouv.fr.

Taxes: access your Public Finance space

The notice of council tax on second homes shall include the following information:

  • Elements on which tax is calculated
  • Amount payable
  • Deadline for payment
  • Means of payment.

If you own property located in several municipalities, you will receive different tax notices for each municipality.

If you feel you are being wrongly taxed, you can submit a claim to your public finance center in the time required.

Filing a complaint does not exempt you from paying the tax.

However, you can request a stay of payment.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file (contact information is on your tax notices and income tax returns)

    Tax department (treasury, tax department...)

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