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TLV
Annual tax on vacant housing is extended
Publié le 06 septembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)
A decree issued on August 26, 2023 at Official Journal amends the list of municipalities which may introduce the annual vacancy tax (VLT). This measure is intended to combat the shortage of housing in certain so-called "tense" areas.
Nearly 3,690 municipalities are affected by this decree, which extends the introduction of the tax on vacant dwellings (TLV) and also provides for an increase in the housing tax on secondary residences. Its application is provided for in 1er January 2024.
A dwelling is considered "vacant" when it is empty and unoccupied.
If you are the owner or usufructuary of unfurnished and unoccupied housing for at least one year at 1er January of the taxation year, you are liable for tax on vacant housing or TLV. If you hold more than one, it is due for each property.
The TLV applies to:
- in municipalities belonging to a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between housing supply and demand;
- in municipalities with a high proportion of dwellings used for housing, other than the main dwelling.
Some dwellings are exempt, for example furnished second homes that are subject to the residential tax: to learn more about exemption cases.
See if your municipality is affected by the application of the TLV.
Please note
the vacancy tax assessment notice is sent out in november, as is the second home tax notice.
Reminder
the annual vacancy tax (VLT) has been in place since 1999 and was introduced to combat the abnormally long vacancy of housing in certain geographical areas lacking available housing.
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