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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:

2023 Second-Home Tax Exemption Revenue Limits

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.

Apply for exemption from the residential tax for guest rooms and tourist accommodation located in rural revitalisation area (RBA)

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.

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.

Taxes: Accessing Your Personal Space

On site

Meet at your public finance centre.

By mail

Send your claim by simple letter on free paper to your public finance centre (contact information is provided on your tax notice).

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:

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.

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