Second home: property tax and surcharge

For furnished secondary residences, the housing tax remains due. The abolition of the tax, effective since January 1, 2023, applies to primary residences. The tax is calculated on the cadastral rental value, without any reduction. Some municipalities located in high-demand areas may add a surcharge of 5% to 60%, voted on by their municipal council, to their share of the tax.

This page deals with the owner or occupant of a second home in France. It does not address the case of non-residents, the tax rate voted in your municipality, or the rental value of your property: these three points can be found on your tax assessment notice.

The essentials in one table

What is taxed, and who pays?

The tax is due for furnished premises used for residential purposes, other than the main residence. It is calculated for the entire year. The determining factor is the permanent occupancy or enjoyment of the property, depending on your situation on January 1st of the tax year.

The person liable for the tax is the one who has permanent use or enjoyment of the property. economie.gouv.fr cites the owner or usufructuary. According to service-public.gouv.fr, a tenant on a yearly lease is also liable.

The impots.gouv.fr page "Who is concerned, in 2026, by the payment of a housing tax?" clarifies the context: the housing tax on main residences has been abolished since January 1, 2023 and remains due for furnished premises occupied by the owner or the usufructuary.

How is the tax calculated?

The calculation is based on the cadastral rental value of the dwelling and its outbuildings. The tax amount is obtained by multiplying this value by a tax rate. Second homes do not benefit from any reduction.

This page does not provide the rental value of your property or the tax rate for your municipality. This information is included on your tax notice.

The increase: who votes on it, and by how much?

Since 2017, some municipalities have been able to vote on an increase in the property tax on second homes. This increase ranges from 5 % to 60 %.

• Which municipalities? The BOFiP (Official Bulletin of Public Finances) targets municipalities within a continuous urban area of more than 50,000 inhabitants. economie.gouv.fr states that this concerns municipalities where the annual tax on vacant dwellings applies. A simulator on service-public.gouv.fr allows you to check if your municipality is in a high-demand area for these two taxes. The surcharge only applies if the municipality has decided to implement it.
• Who decides? The municipal council, for its share of the property tax. The surcharge is calculated on the contribution due to the municipality.
• When ? Before October 1 of a year, for application on January 1 of the following year (BOFiP BOI-IF-TH-70, version of 22/12/2020).

How many municipalities have done so? The DGFiP document from July 2026 gives the figures for 2026:

The maximum rate of 60 % is therefore the most frequent: 688 municipalities out of 1,666, i.e. 41.3 %.

Cases of exemption from the surcharge

The surcharge does not apply in cases of total exemption from the housing tax. For other situations, impots.gouv.fr outlines three scenarios:

1. You are required, due to your professional activity, to reside in a place different from your main residence; ;
2. you retain exclusive use of the dwelling that constituted your main residence, after a long-term stay in a care facility; ;
3. You cannot use the property as your main residence for a reason beyond your control.

The application, along with supporting documents, should be submitted to the individual tax office in the area where the secondary residence is located. According to the BOFiP (Official Bulletin of Public Finances), these cases may result in a tax reduction upon request.

Declaration of occupancy, fine and payment

The occupancy declaration is made in the personal space on impots.gouv.fr, under the heading "Manage my real estate". It must be done before July 1st in two cases: the property has not yet been declared, or a change has occurred since the last declaration.

You must indicate whether you retain the right to occupy the property and the nature of your occupancy: primary residence, secondary residence, or vacant property. If a third party occupies the property, whether as a tenant or occupant free of charge, you must identify them.

Without a declaration, or in case of inaccuracy, service-public.gouv.fr indicates a fine of €150 per premises concerned.

The tax assessment notice arrives in the last quarter. For 2026, payment must be made before December 15, 2026. A claim does not exempt you from payment.

Furnished tourist accommodations and bed and breakfasts: an optional exemption

In 2026, in areas designated as France Rural Revitalisation Zones (ZFRR), municipalities or inter-municipal bodies (EPCIs) that passed a resolution before October 1, 2025, can exempt second homes from property tax for bed and breakfasts and furnished tourist accommodations (service-public.gouv.fr). Declaration form no. 1205-GD must be filed before March 1 of the year for which the exemption applies.

Starting with the 2027 tax year, this exemption is no longer limited to ZFRR zones: any municipality or inter-municipal body can implement it. To be applicable in 2027, it had to be the result of a resolution passed before October 1, 2026. This date has passed: check with your town hall to find out if a resolution has been passed.

Return from expatriation

An exemption exists for returning from expatriation following a call to leave your area of residence or a collective return operation. It applies to the property that constituted your main residence in France before your expatriation. Full conditions are available on the service-public.gouv.fr website.

Property tax on second homes: numerical example (fictitious profile)

Situation. A Lyon-based landlord owns a furnished apartment in a ski resort, which he uses as a second home. Hypothetical scenario: the municipality has voted for a tax increase; the municipality's share of the tax is €900; no exemptions or reductions apply.

Issue. How much does the surcharge add depending on the rate voted by the municipality?

Strategy. Apply the surcharge rate to the municipal contribution, since the surcharge is calculated on the amount due to the municipality.

Result.

At 60 %, the surcharge alone amounts to €540. This profile is fictitious: the amounts are hypothetical and the calculation does not predict your opinion.

Second home property tax: what changes depending on your situation

• Your municipality She voted for the increase or not, and at what rate. The simulator only indicates whether she is in a high-demand area.
• Your professional situation : a requirement to reside elsewhere may entitle the holder to a reduction of the surcharge.
• Property ranking : furnished tourist accommodation or bed and breakfast, with a local deliberation.
• Your residency status : this page does not deal with non-residents.
• Your statements : a change in housing situation requires the declaration before July 1st.

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