Residential tax on second homes

Verified 11 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Do you have a second home? You have to pay the housing tax. On the other hand, the residential tax on principal residences has been abolished since 1er January 2023.

The housing tax on second homes depends on your situation to 1er January of the taxation year.

You must pay it if you own or usufructuary a secondary residence (or other furnished premises not assigned to the principal residence), i.e. a furnished dwelling which is not your primary residence.

If you are year-round tenant your secondary residence, you have to pay the housing tax for it (you will receive a housing tax notice).

Please note

If, for professional reasons or because you have an official accommodation, you have a 2e residence, which is considered a secondary residence.

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

You must file this return with the tax authorities before 1er July if you are in any of the following situations:

  • Undeclared dwelling
  • Changes since the previous declaration

You must indicate whether you retain enjoyment of the dwelling.

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

  • Principal residence
  • Secondary residence
  • Vacant housing

If the accommodation is third-party occupied (for example, tenant), you must identify the tenant by providing the following information:

  • Name
  • First Name
  • Date of birth
  • Country, county and municipality of birth

You have to file your return in your personal space on the website impots.gouv.fr (Manage my real estate):

Taxes: access your Special Space

You can contact your tax office by one of the following means:

  • Mail
  • At the counter

FYI  

In the absence of a declaration or in case of inaccuracy, you risk a fine of €150 by premises concerned.

The second home tax applies to furnished premises and outbuildings.

However, special rules apply in areas France ruralités revitalization (ZFRR) where certain premises may be exempted.

General case

The second home tax applies to the following premises:

  • Furnished premises for the dwelling other than those for the main dwelling (detached house or apartment). The dwelling must have sufficient furniture to allow the dwelling.
  • Immediate housing dependencies (private parking, garage, etc.), whether or not furnished and unattached
ZFRR

If your home is located in FRA, the second home tax applies to the following premises:

  • Furnished premises for the dwelling other than those for the main dwelling (detached house or apartment). The dwelling must have sufficient furniture to allow the dwelling.
  • Immediate housing dependencies (private parking, garage, etc.), whether or not unfurnished and unattached

The municipalities may, however, exempt the following premises:

  • Bed and Breakfast
  • Classified premises furnished tourist.

If you have a furnished tourist, you can check if it is located in ZFRR using the following online service:

Check whether a municipality is located in the FRR zone or in the ZRR

If you are covered by the exemption, you must complete a declaration No. 1205-GD (Cerfa Form No. 13567*02):

Request the exemption from the housing tax for bed and breakfast and furnished tourism located in the area France of rural revitalization (ZFRR) and ZFRR+

The form contains an explanatory note.

The form is to send at your public finance center before 1erMarch of the year for which the exemption is applicable.

It is therefore no longer possible to apply for an exemption in 2025.

If you left your principal residence to enter a specialized host institution (Ehpad: titleContent, retirement home or long-term care center), this facility becomes your primary residence from the year following your admission. Your former home will be considered a second home.

You are exempt of residential tax on second homes for your old accommodation from the year following your admission to the institution.

Secondary residences (other than your former home) remain subject to the residential tax on secondary residences.

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 may be exempt from the residential tax on secondary residences (THRS) on the accommodation that was your main residence in France before your expatriation. To get the relief, you must to lodge a complaint.

The residential tax on second homes is based on the cadastral rental value housing and its dependencies.

This rental value is revalued every 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.

Some municipalities may apply a increase the second home tax.

They're municipalities in stretched areas.

These municipalities are:

  • Municipalities belonging to a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between housing supply and demand
  • Municipalities which have, in particular, a high proportion of dwellings used for housing other than those used for the main dwelling.

These municipalities are those where the vacant housing tax.

A simulator is used to determine whether the municipality is in a stretched area:

Check whether your municipality is in a stretched zone for the vacant housing tax (VLT) and the increase of the housing tax on secondary residences

The application of this increase is made after the municipal council has deliberated.

Please note

In the case of municipalities with a high proportion of dwellings used for housing other than those used for the main dwelling, the increase in housing tax applies from 1er January 2024.

You can to request an exemption of this increase 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.
  • The residence is not habitable, for a reason beyond your control. For example, work is needed to make the housing decently habitable.

You can make this request to tax office on which the secondary residence depends.

You can use one of the following ways:

Online

Send your complaint on your Special Space, in the "Contact Us" section of your email.

Taxes: access your Special Space

On the spot

See you at your public finance centre.

By mail

Send your complaint by single letter on free paper at your public finance center (contact information is available on your tax notice).

Please note

The vacancy taxes do not apply to the secondary residence, even if it is occupied only part of the year. Those charges relate only to unfurnished premises.

You do not have to file a return for the second home tax.

During the last quarter of the year, you receive a tax notice.

You can also consult it in your Private Space on www.impots.gouv.fr.

Taxes: access your Special Space

The notice of residential tax on secondary residences shall include the following information:

  • Elements used as a basis for the calculation of tax
  • Amount payable
  • Deadline for payment
  • Means of payment.

If you own property in more than one municipality, you receive different tax notices for each municipality.

If you feel you are being taxed incorrectly, you can submit a complaint at your public finance center in the time required.

The filing of a claim does not exempt you from the payment of the fee.

However, you can request a stay of payment.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your file (contact information is available on your tax notices and tax returns)

    Department in charge of taxes (treasury, tax department...)

FAQ