Vacant housing: TLV and THLV, who is affected?

Two taxes target unfurnished properties left vacant. The tax on vacant dwellings (TLV) applies automatically in municipalities classified as high-demand areas, after a vacancy of at least one year as of January 1st, at rates of 17% and then 34%. The housing tax on vacant dwellings (THLV) depends on a decision by the municipality or inter-municipal authority and requires a vacancy of more than two years. A finance law will merge the two taxes starting in 2027.

This page deals with the owner of an unfurnished property. It does not cover properties owned by a company, nor the list of municipalities concerned, which is not included here: the official page links to the simulator.

The difference in a table (2026 taxes)

According to the BOFiP BOI-IF-TH-60 (version of 22/12/2020), a single vacant dwelling cannot be subject to both the housing tax and the TLV (Taxe sur les Logements Vacants - Vacant Housing Tax). According to impots.gouv.fr, the THLV (Taxe sur les Logements Vacants - Vacant Housing Tax) applies to municipalities not subject to the TLV.

When is a property considered vacant?

For the TLV (Taxe sur les Logements Vacants - Vacant Housing Tax), a property is considered vacant if it has not been occupied for at least one year as of January 1st of the tax year. For the THLV (Taxe d'Habitation sur les Logements Vacants - Vacant Housing Tax), the vacancy must exceed two consecutive years as of January 1st. In both cases, the property must be unfurnished: a furnished secondary residence subject to the housing tax is exempt from this tax.

The owner or usufructuary is liable for the TLV (Taxe sur les Logements Vérifications - Vacancy Tax on Housing). To find out if a municipality is in a high-demand area, service-public.gouv.fr offers a simulator.

How is the amount calculated?

The calculation is based on the cadastral rental value, that is, the annual rent the property could generate if it were rented out. The amount is obtained by multiplying this value by a tax rate. For the TLV (Taxe sur les Propriétés Bâties - Property Tax on Built Properties), this rate is 17% for the first year of taxation and 34% for subsequent years.

Exemptions

According to impots.gouv.fr (page modified on 30/03/2026), the following are not taxable:

• a dwelling that is not for residential use; ;
• housing owned by social housing organizations, and public domain dependencies; ;
• a dwelling whose vacancy is not due to the will of the owner; ;
• a dwelling occupied for more than 90 consecutive days during one of the reference years; ;
• a dwelling that could only be made habitable at the cost of significant work to be borne by the owner; ;
• a furnished secondary residence subject to housing tax.

Two points of clarification come from the sources. Regarding vacancies not due to the owner's wishes, service-public.gouv.fr gives the example of a property offered for rent or sale at market price without finding a tenant or buyer. For renovations, impots.gouv.fr uses as a general rule a work amount exceeding 25% of the property's market value on January 1st of the tax year.

The 90-day period depends on the tax. According to service-public.gouv.fr, it is assessed over one year for the TLV and over the two preceding years for the THLV.

The declaration of occupancy

You must submit an occupancy declaration to the tax authorities before July 1st if the property has not yet been declared, or if there has been a change since the previous declaration. A fine of €150 per property concerned will be applied for failure to declare or for inaccuracies.

What will change in 2027: a single tax

Article 108 of Law No. 2026-103 of February 19, 2026, the Finance Law for 2026, merges the TLV (Tax on Vacant Residential Premises) and the THLV (Tax on Vacant Residential Premises) into a single "tax on vacant residential premises," effective for taxes levied for 2027 (service-public.gouv.fr, page updated on September 2, 2026). The list of municipalities concerned was established by Decree No. 2026-831 of August 25, 2026.

The exemptions listed on the service-public.gouv.fr website for the new tax are vacancies due to circumstances beyond the owner's control, ownership by a social housing organization, and occupancy for more than 90 consecutive days, assessed over the previous year in high-demand areas and over the two preceding years elsewhere. The revenue will go to municipalities and inter-municipal authorities.

This page does not detail the decree: check if your municipality is in the list using the simulator on service-public.gouv.fr.

Vacant housing, TLV and THLV: numerical example (fictitious profile)

Situation. A Lyon-based landlord owns an unfurnished apartment in a municipality subject to the TLV (Taxe sur les Logements Vacants - Vacancy Tax). Hypothetical scenario: cadastral rental value of €6,000; vacant property on January 1st for three consecutive years, for more than one year; no exemption.

Issue. How much does the vacancy cost over three tax years?

Strategy. Apply 17 % the first year, then 34 % the following years, to the rental value.

Result.

If the property had been occupied for more than 90 consecutive days during a reference year, it would be exempt and the amount would be zero for that year. The profile is hypothetical: the rental value is a hypothesis, and the calculation does not predict your specific situation.

Vacant housing, TLV and THLV: what changes depending on your situation

• Your municipality : tense zone (TLV) or local decision (THLV).
• The status of the property : unfurnished and empty, or furnished and subject to housing tax.
• The cause of the vacancy : a property offered for rent or sale at market price without a taker is distinguished from an abandoned property.
• The condition of the accommodation : significant works, with the benchmark of 25 % of the market value.
• The timetable : taxes for 2026 are still subject to both taxes; the single tax applies to taxes for 2027.
• Your montage : housing owned by a company is not dealt with here.

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