Housing tax on second homes

Verified 24 August 2026 - Public Service / (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 second home housing tax (THRS) is established for the whole year and depends on your situation to 1er January of the taxation year.

You must pay it if you have the disposition or enjoyment permanent of a second home, that is to say of a furnished accommodation which is not your main residence but which you can occupy at any time, privately (as owner, tenant or even free occupant).

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

If you are rental of furnished premises and that these premises constitute or form part of your second home, the THRS is established in your name, unless these premises are arranged and reserved exclusively for rental.

Please note

If, for professional reasons, you occupy a dwelling close to your workplace or if you benefit from an official dwelling, you have a 2e Residence, this is considered a secondary residence, subject to the THRS.

However, you can benefit, on complaint, of a relief THRS.

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

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

  • Accommodation not yet reported
  • Changes since the previous statement.

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

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

  • Main residence
  • Second home
  • Accommodation vacant.

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 (section Manage my real estate) :

Taxes: access your Public Finance area

You can contact your tax office 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 fine from €150 by premises concerned.

Housing tax on second homes applies to furnished premises and outbuildings.

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

FYI  

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

All municipalities or EPCI can now decide to exempt classified tourist premises or bed and breakfasts located in 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 scenario

The second home housing tax applies to the following premises:

  • Furnished premises used for housing other than those used for the main dwelling (single-family 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 housing other than those used for the main dwelling (single-family 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 (taken before 1er October 2025 to be applicable in 2026) the municipalities or EPCI may exempt the following premises:

If you have a bed and breakfast or a tourist 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 the secondary residence housing tax (THRS) on the housing that was your main residence in France before your expatriation. To get the relief, you must file a complaint.

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

This rental value shall be revalued each year, in particular in line with price increases.

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

This rate varies by municipality.

Please note

It is not possible to obtain an estimate of the amount of your housing tax on your second home by yourself, because these taxes are calculated based on many criteria related to the consistency of the taxed property.

If you wish to receive an estimate of this tax, you must contact the property tax department in charge of the area in which your second home is located.

Some municipalities may apply a markup the council 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 stretched area:

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

This increase shall be applied after deliberation by the municipal council.

Please note

In the case of municipalities with 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 an exemption this increase if you are in one of the following situations:

  • Your professional activity requires you to occupy a company dwelling or a second home, different from your family's main dwelling.
  • 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 beyond your control. For example, works are needed to make housing decently livable.

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 area

On site

Meet at your public finance center.

By post

Address your complaint by simple 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, those taxes relate only to 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 of remote declarant on www.impots.gouv.fr.

Taxes: access your Public Finance area

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

  • Elements used as a basis for calculating tax
  • 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 that you are being wrongly taxed, you can submit a claim to your public finance center in the time required.

Filing a claim 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...))

FAQ