Housing tax on second homes
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The residential tax on principal residences has been abolished since 1to January 2023. But the housing tax is still payable for second homes.
The residential tax on second homes depends on your situation on 1to January of the taxation year.
You have to pay for it if you own or usufruitier a second home, that is, a furnished home that is not your main residence.
If you left your principal residence to enter a specialised nursing home (nursing home or long-term care centre), you are exempt from the secondary residence tax for your former home.
To qualify for the exemption, you must not exceed the following revenue caps:
Share(s) | Maximum reference tax income Clearing 100% |
---|---|
1 | €29,670 |
1.5 | €38,460 |
2 | €47,251 |
2.5 | €53,844 |
3 | €60,436 |
3.5 | €67,029 |
4 | €73,622 |
4.5 | €80,215 |
5 | €86,807 |
You may be exempt even if you do not have the exclusive use of this property (for example, if you lend or rent it).
Housing tax on second homes applies to furnished premises and outbuildings.
Special rules apply in Rural Revitalisation Area (RBA).
To find out if the accommodation is in a rural revitalisation area, you can use the following online service:
Know if your community is in a rural revitalisation area (RBA)
General case
The residential tax on second homes applies to the following premises:
- Furnished premises dedicated to the dwelling (single house or flat). The dwelling must have sufficient furnishings to accommodate the dwelling.
- Housing dependencies (private parking, garage, etc.), even unfurnished and not attached
ZRR
If your home is located in ZRR, the residential tax on second homes applies to the following premises:
- Furnished premises dedicated to the dwelling (single house or flat). The dwelling must have sufficient furnishings to accommodate the dwelling.
- Accommodation dependencies (private parking, garage, etc.), whether or not not furnished or not attached
However, local authorities may exempt the following premises:
- Bed & Breakfast
- Listed tourist furniture
To qualify for the exemption, you must complete a declaration no. 1205-GD (form cerfa no. 13567*02).
The form contains an explanatory note.
The form must be sent to your public finance centre before the 1to January of the year for which the exemption is applicable (for 2023, no later than December 2022).
It is therefore no longer possible to apply for an exemption in 2023.
To be exempt in 2024, you must send your application by December 2023.
Who shall I contact
Housing tax on second homes is calculated on the basis of cadastral rental value of the dwelling and its dependencies.
This rental value is increased each year, especially in line with the increase in prices.
The tax amount is obtained by multiplying the rental value by a tax rate.
This rate varies depending on the municipality.
Some municipalities may apply increase of the residential tax on second homes.
These are municipalities located in tense areas.
These municipalities 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
These communes are those where the tax on vacant dwellings.
A simulator is used to determine whether the commune is located in a tense zone:
Check that a housing is in a tense area
Please note
for taxes imposed from 2023 onwards, the communes may deliberate until february 28, 2023 to impose the increase in the housing tax on secondary residences.
You can request exemption of this increase if you are in one of the following situations:
- Your business is close to your secondary residence and requires you to live there, rather than in your main residence.
- Your main residence is the long-term care facility where you are staying. Your old main residence has become secondary.
- The residence is not habitable, for a cause unrelated to your will. For example, work is needed to make the dwelling decently habitable.
You can apply to the tax centre on which the secondary residence is located.
Online
Address your complaint on your personal space, in the "Contact us" section of your email.
On site
Meet at your public finance centre.
Who shall I contact
By mail
Send your claim by simple letter on free paper to your public finance centre (contact information is provided on your tax notice).
Who shall I contact
Please note
the taxes on vacant housing do not apply to the secondary residence, even if it is occupied only part of the year.
You do not have to file a return for the residential tax on second homes.
In the last quarter of the year, you receive a tax notice.
You can also view it in your Special Area at www.impots.gouv.fr.
Taxes: Accessing Your Personal Space
The Notice of Housing Tax on Secondary Residences shall include the following information:
- Elements used to calculate tax
- Amount to pay
- Payment deadline
- Means of payment
If you own property in more than one municipality, you receive different tax notices for each municipality.
If you feel that you are being taxed incorrectly, you can submit a claim to your public finance centre in the required time.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact your local case management department (contact information is on your tax notices and tax returns)
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 1407 to 1407bTaxable premises (Article 1407), 20 % increase (Article 1407b)
- General tax code: Article 1408Taxable and exempt persons
- General tax code: Articles 1409 to 1413Leasehold value (Article 1409), reductions (Article 1411), claims (Article 1413)
- General Tax Code: Articles 1413a to 1414DExemption in case of low income and relocation (Article 1414), ceiling on income (Article 1414A)
- General Tax Code: Articles 1657 to 1659ANotice of Assessment
- General Tax Code, Annexe 2: Article 331Provisions relating to the housing tax in the overseas departments
- Bofip-Taxes n°BOI-IF-TH relating to the housing tax
- Bofip-Taxes n°BOI-IF-TH-70 relating to the increase in the tax on housing of furnished units not allocated to the main dwelling
- Know if you benefit from the phasing out of the housing tax in 2022
Simulator
- Taxes: Accessing Your Personal Space
Online service
- Request housing tax exemption
Document template
- Apply for exemption from the residential tax for guest rooms and tourist accommodation located in rural revitalisation area (RBA)
Form
- Apply for the basic rebate - Persons with disabilities or invalids (housing tax)
Form
FAQ
- How do I pay my local taxes?
- What is the deadline for filing a tax claim?
- Local taxes: how to pay by monthly payment?
- Local taxes: how to pay by direct debit?
- When can additional local taxes be claimed?
- New construction, garage, swimming pool... : What effect on local taxes?
- What is the principal residence for taxes?
- What is tax reference income?
- Local taxesService-Public.fr
- Vacancy Taxes (TLV and THLV)Service-Public.fr
- Solidarity allowance for the elderly (Aspa)Service-Public.fr
- Supplementary Invalidity Allowance (Asi)Service-Public.fr
- Allowance for adults with disabilities (AAH)Service-Public.fr
- How are my local taxes calculated?Ministry of Finance
- Tax SiteMinistry of Finance
- Practical brochure - Local taxes 2022 (PDF - 8.3 MB)Ministry of Finance
- Individual tax calendarMinistry of Finance
- Persons housed in nursing homes or long-term care facilitiesLegifrance