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Vacancy Taxes (TLV and THLV)

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

In some municipalities, you must pay tax on the vacant unit if you own a unit that has not been occupied for at least 1 year.

If this accommodation is located in stretch, 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

Directorate of Legal and Administrative Information (Dila) - Prime Minister

Tensile housing

If you have been vacant for at least 1 year and it is in a tense area, you must pay the tax on vacant dwellings (TLV).

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

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

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

You will receive a notice indicating the amount of TLV to be paid. You will find it on your space imp.gov.fr.

You pay it by different means.

The TLV is based on the rental value of the dwelling (such as the housing tax).

The rate applied is 12,5% 1re year and 25% subsequent years.

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

Other

In some communes and for some dwellings, you have to pay a housing tax on vacant dwellings (THLV).

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

This accommodation must be for residential use and must be in a commune (or EPCI) who decided to implement this THLV.

You do not have to pay the THLV if:

  • 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

You will receive a notice indicating the amount of the THLV to be paid. You will find it on your space imp.gov.fr.

You pay it by different means.

The THLV is based on the rental value of the dwelling (such as the housing tax).

The rate applied shall be the same as that of the municipality’s dwelling tax, possibly increased by theEPCI.

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