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Local taxes
Do I have to pay the housing tax for my second home?
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
You own a second home. With the reform of the housing tax, you wonder if you will soon no longer have to pay it? I want you to know that this reform does not apply to second homes. So nothing changes for you, you will have to continue to pay in December.
Owners of second homes are not exempt from paying this tax, even though 80% some French no longer pay for their main residence in 2020. It's What the Ministry of Finance says.
However, if you already pay the public broadcasting contribution (CAP), i.e. the TV fee, for your main accommodation, you do not have to pay it again for your secondary residence, even if you own a TV there.
Note that some municipalities apply an increase in the housing tax for second homes.
You can to request an exemption at the public finance center of your secondary residence, if you are in one of the following situations:
- your professional activity is close to your secondary residence and obliges you to reside there, rather than in your main residence;
- your primary residence is the long-term care facility where you are housed. Your former principal residence has become secondary.
- you cannot use your secondary residence as a primary dwelling for reasons beyond your control (for example, a city planning operation requires work to be done in your dwelling or work is required to make the dwelling decently habitable).
In addition, taxes on vacant housing do not apply to second homes, even in the case of irregular occupancy.
Reminder
The housing tax is levied for the benefit of local authorities. Its amount varies from one municipality to another and depends on the characteristics of the dwelling, its location and the personal situation of the occupant (income, composition of the household...) to 1er January.
Please note
If you are not monthly, the deadline for payment of the residential tax for a second home is 15 December 2020 (or December 20, midnight if you pay online at impots.gouv.fr or via the mobile app Impots.gouv).
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