Property tax and council tax: what a non-resident who owns property in France owes

A non-resident who maintains a property in France remains liable for local taxes on that property. Property tax is due from the owner on January 1st, regardless of their tax domicile in France or abroad. The housing tax, abolished for primary residences since January 1st, 2023, remains due for secondary residences, and impots.gouv.fr includes in this category any property owned in France by a person without a tax domicile in France. Both of these taxes are administered by the tax office in the area where the property is located.

This page describes who owes what and by what reference date. It does not provide rates or amounts: these vary depending on the municipality. It also does not address property tax exemptions, property tax on undeveloped land in detail, or rental income tax. For these points, the rules depend on your specific situation; you should verify this before making a decision.

At a glance

Sources: impots.gouv.fr (updates of 10/03/2026 and 16/07/2026), service-public.gouv.fr (F42 verified on 24/08/2026, F59 verified on 25/09/2026).

The relevant department: the property department

Whether you are a resident or not, your local taxes are the responsibility of the tax office in the area where the property is located (impots.gouv.fr, 10/03/2026). Your income tax may be filed elsewhere: this does not change the tax jurisdiction. Any unreceipted tax notices and appeals should be handled by the tax office in the area where the property is located.

Property tax

Who pays for it?

According to impots.gouv.fr, "the taxpayer is the owner of the property on January 1st of the year." A person residing abroad who owns one or more properties in France, whether built or unbuilt, is liable for property tax on each of these properties. Economie.gouv.fr adds that the tax is due even if the property is rented.

How it is calculated

According to service-public.gouv.fr, the tax base for property tax on built properties is equal to half the cadastral rental value. Tax rates are set by local authorities. This page does not provide any rates; the amount can be found on your tax notice.

Late payment

The service-public.gouv.fr website, in its "Legal Texts and References" section (articles 1730 to 1731B of the French General Tax Code), cites a "Penalty of 10% in case of late payment." A claim does not exempt the taxpayer from paying, but a payment deferral can be requested, according to the same source.

Sale during the year

The tax is calculated based on the situation as of January 1st. Service-public.gouv.fr indicates that in the event of a sale during the year, the notice is sent to the seller in whose name the tax is levied. The seller and buyer can agree, generally at the notary's office on the day of the sale, to divide the tax pro rata for the year, based on the most recent notice available.

The property tax on second homes

What has changed

The housing tax on primary residences has been abolished since January 1, 2023 (impots.gouv.fr, 07/16/2026). It remains payable for secondary residences, according to economie.gouv.fr.

Non-resident accommodation

Impots.gouv.fr clarifies: if your tax residence is not in France but you own one or more properties there on January 1st, they are considered secondary residences and you are liable for the housing tax on them. According to impots.gouv.fr, residential premises and their outbuildings are taxable as long as they are furnished sufficiently to make them habitable. Service-public.gouv.fr adds that immediate outbuildings of the dwelling, such as a private parking space or garage, are included even if unfurnished.

Who is liable?

Service-public.gouv.fr states: "You must pay it if you have the permanent use or enjoyment of a second home." The liable party may be the owner, the year-round tenant, or the occupant free of charge. The situation is assessed as of January 1st, and the tax notice arrives during the last quarter of the year.

Calculation and increase

According to form F42, the amount is calculated by multiplying the cadastral rental value, which is reassessed annually, by a tax rate that varies depending on the municipality. Some municipalities may apply a surcharge to second homes, following a decision by the municipal council, in areas with high housing demand. For municipalities where the proportion of dwellings other than primary residences is high, the surcharge has been in effect since January 1, 2024 (F42). According to impots.gouv.fr, the surcharge can range from 5% to 60%; the municipality where the property is located indicates whether it has adopted the surcharge and at what rate.

Taxes on vacant housing

The housing tax on vacant dwellings and the tax on vacant dwellings remain in effect (impots.gouv.fr). Service-public.gouv.fr clarifies that they do not apply to second homes, as they target unfurnished properties.

The declaration of occupancy

The owner of a residential property must declare its occupancy status in their personal account on impots.gouv.fr, under the heading "Manage my real estate." According to service-public.gouv.fr, this declaration must be made before July 1st for a property that has not yet been declared or if there have been any changes since the last declaration. For 2026, impots.gouv.fr indicates that the declaration must be made before July 1st, 2026, and describe the property's status as of January 1st, 2026.

Failure to declare or providing inaccurate information may result in a fine of €150 per property concerned (service-public.gouv.fr). The deadline is not always specified consistently across the impots.gouv.fr website (one page updated on May 10, 2023, states "until June 30"): please verify the date in your personal account.

Property tax and council tax for a non-resident: numerical example (fictitious profile)

Situation. A couple living abroad keeps a furnished apartment in France, which they occupy for a few weeks each year. The cadastral rental value is €4,000. The tax rates are hypothetical: 40 % for property tax, 25 % for the secondary residence tax (these are assumptions based on the profile, as the rates vary depending on the municipality).

Issue. How many local taxes per year, and what is the effect of a delay in paying property tax?

Strategy. Apply the basic rules described above: half the rental value for property tax, full rental value for housing tax, then the 10 % surcharge mentioned for the delay.

Result.

The calculation does not take into account any potential increase in the housing tax (between 5 and 60 per % according to impots.gouv.fr, if the municipality has voted for it), exemptions, or additional fees related to the tax notice. This profile is fictitious: rental value and tax rate are assumptions. The figures illustrate the calculation and do not reflect your specific situation.

Property tax and housing tax for non-residents: what changes depending on your situation

• The use of housing furnished or unfurnished, occupied by you, rented annually or loaned out.
• The municipality of the property, which sets the rates and can vote on the increase.
• The date of sale or purchase, since both taxes are linked to January 1st.
• Your occupancy declaration, to be kept up to date in your online space.
• Your real estate assets in France, which can also make you liable for the IFI: a page on impots.gouv.fr updated on 10/05/2023 cites, subject to international conventions, a net real estate asset in France exceeding 1.3 million euros.
• A sales project, which opens up other topics: capital gains, tax representative.

The rule depends on your situation. No results are guaranteed.