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Residential tax on second homes

Verified 26 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

The residential tax on principal residences has been removed since 1er January 2023. But the housing tax is still due for second homes.

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 second home, i.e. a furnished dwelling which is not your primary residence.

Please note

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

If you own a dwelling, you must make a declaration of occupation with tax services before july 31, 2023.

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 dwelling is occupied by third parties (e.g. tenant), you must identify them by providing the following information:

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

Failure to report may result in a fine of €150.

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

Taxes: access your Special Space


You will be required to file a return, every year before the 1er July, if there have been changes since the previous declaration.

You have moved from your primary residence to a specialized care facility (retirement home or long-term care center).

You are exempt from housing tax on second homes for your former home.


You may be exempt even if you do not have exclusive enjoyment of this dwelling (for example, if you lend or rent it).

The second home tax applies to furnished premises and outbuildings.

Special rules shall apply in Rural Revitalization Area (RRZ).

To find out if the housing is in a rural revitalization zone, you can use the following online service:

Find out if your municipality is in a Rural Revitalization Area (RRZ)

General case

The second home tax applies to the following premises:

  • Furnished rooms for the dwelling (detached house or apartment). The dwelling must have sufficient furniture to allow the dwelling.
  • Dependencies of the accommodation (private parking, garage, etc.), whether or not furnished and unattached

If your home is located in the RRZ, the secondary residence tax applies to the following premises:

  • Furnished rooms for the dwelling (detached house or apartment). The dwelling must have sufficient furniture to allow the dwelling.
  • Dependencies of the accommodation (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

To qualify for the exemption, you must complete a declaration No. 1205-GD (Cerfa Form No. 13567*02).

The form contains an explanatory note.

Request the exemption from the housing tax for bed and breakfasts and tourist furniture located in rural revitalization areas (RRZs)

The form should be sent to your public finance center by 1er January of the year for which the exemption is applicable (for 2023, by December 2022).

It is therefore no longer possible to apply for an exemption in 2023.

To be exempt in 2024, you must submit your application by December 2023.

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 as prices rise.

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

This rate varies from municipality to municipality.

Some municipalities may apply a increase the second home tax.

These are municipalities located in a tense area.

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 with 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:

Verify that a dwelling is in a stretched area

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 apply to the tax center where the secondary residence is located.


Send your complaint on your Private Space, under the "Contact Us" section of your email.

Taxes: access your Special Space

On the spot

Go to your public finance center.

By mail

Send your complaint by simple letter on free paper to your public finance center (contact information is included 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.

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

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

You can also consult it in your Private Space on


In 2023, secondary housing tax notices will be available online as of November 7 for non-monthly taxpayers and November 20 for those who are monthly (November 8 to 20, and November 22 to 29 for paper notices). Payment must be made before 15 December.

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.

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