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Vacancy Taxes (TLV and THLV)

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

In some municipalities, you have to pay tax on vacant units if you own a home not occupied for at least 1 year.

If this accommodation is located in stretched area, you are subject to the Vacant Housing Tax (VLT).

If your accommodation is not in a tense zone, you may be subject to the Vacancy Housing Tax (VHT).

A simulator is used to determine the area in which the housing is located.

Check that a housing is in a tense area

Tense Area

If you own a home not less than 1 year and this one is in a tense area, you have to pay the tax on vacant dwellings (TLV)

You must pay tax on vacant dwellings if you own or usufruitier of a vacant accommodation in the communes concerned by the tax.

These are municipalities located in tense areas.

The municipalities concerned are:

  • Municipalities belonging to an area of continuous urbanisation with more than 50,000 inhabitants with marked imbalance between supply and demand of housing
  • Communes that have a high proportion of housing allocated to housing other than those allocated to the main dwelling

Please note

These communes are those where the increase in residential tax on second homes.

If the accommodation is not for residential use, you don't have to pay for the TLV.

Likewise, you do not have to pay the TLV when the accommodation needs major works to be habitable (for example, complete heating upgrades).

In practice, the amount of work must exceed 25% the value of the house.

You do not have to pay the TLV in the following cases:

  • Vacant accommodation regardless of your will (e.g. accommodation rented or for sale at market price, but not available as a buyer)
  • Housing occupied more than 90 days in a row (3 months) in a year
  • Furnished secondary residence subject to housing tax

The tax is calculated based on the cadastral rental value of the house.

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

This rate shall be:

  • 17% for 1re taxation year
  • 34% for subsequent years

Please note

If you have more than one vacant unit, you must pay tax for each.

You will receive a notice indicating the amount of the TLV to be paid.

You will find it on your space imp.govt.fr.

You can pay for it in different ways.

You can make a claim if you feel you do not have to pay the TLV.

Other

In some common and some accommodation, you must pay a residential tax on vacant accommodation (THLV).

You must pay the THLV if you are the owner or usufruitier housing for more than 2 years (to 1to January of the taxation year).

This accommodation must meet the following conditions:

  • For residential use
  • Located in a commune (or EPCI: titleContent) who decided to implement the THLV

You do not have to pay the THLV in the following cases:

  • Vacant accommodation regardless of your will (e.g. accommodation rented or for sale at market price, but not available as a buyer)
  • Housing occupied more than 90 days in a row (3 months) in a year
  • Housing requiring major work to be habitable (e.g., complete heating upgrades). In practice, the amount of work must exceed 25 per cent of the value of the dwelling.
  • Furnished secondary residence subject to housing tax

The tax is calculated based on the cadastral rental value of the house.

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

This rate varies depending on the municipality.

You will receive a notice indicating the amount of the THLV to be paid.

You will find it on your space imp.govt.fr.

You can pay for it in different ways.

You can make a claim if you feel you do not have to pay the THLV.

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