Legal news

Housing tax in France — taxe d’habitation — has applied only to second homes since 2023. If you own a house or a furnished apartment in France without living there permanently, you are liable. Here is who has to pay, how the amount is calculated, and which deadlines apply in 2026.

The key points in three lines

Since 2023, the housing tax (taxe d’habitation) has been abolished for main residences. It remains only for second homes (résidences secondaires) and other furnished premises that are not the occupant’s main residence. If you live abroad and own a house or a furnished apartment in France, you are therefore liable.

Who has to pay?

The tax is payable by the person who has the property at their disposal on 1 January of the tax year: the owner, the holder of a right of use (usufructuary) or a year-round tenant, where the property is that person’s second home.

Important: if the property is unfurnished on 1 January, no housing tax is levied. Conversely, a furnished property that you use for a few weeks a year, or that you make available to your family, is a second home.

This tax is separate from the property tax (taxe foncière), which is payable by every owner (and for which the bill arrives in the autumn), and from any income tax on rental income received.

How is it calculated?

The amount depends on the property’s cadastral rental value (valeur locative cadastrale) and on the rates set by the municipality. Municipalities in so-called “zones tendues” (areas with a housing shortage) may also increase the tax by up to 60% for second homes. The amount can therefore vary considerably from one municipality to another (Côte d’Azur, coastal areas, larger cities, etc.).

2026 calendar

The payment deadline is always stated on the tax notice (avis d’imposition): that is the date that counts. Late payment is, as a rule, subject to a 10% surcharge.

Practical advice for people living abroad

• Declaration of the property’s use. Every owner of a built property must inform the tax authorities how the property is used (main residence, second home, vacant or let) via the “Gérer mes biens immobiliers” service on impots.gouv.fr. The declaration must then be updated whenever the use changes. Failure to declare may be penalised by a fine of €150 per premises.
• No personal account? If you have never been tax resident in France, you may not have an online account: you will then need to create one or, if that is not possible, send a paper declaration to the tax office for the place where the property is located.
• Where is the tax paid? The tax is administered by the tax office for the place where the property is located, and not by the non-residents’ tax office (service des impôts des non-résidents).
• Paying from abroad. A bank account in France or in the SEPA area is required to pay by bank transfer or direct debit; foreign cheques are refused. Direct debit on the due date is very practical so as not to miss the deadline.
• Viewing your tax notices. An online account gives you immediate access to your tax notices (property tax, housing tax) without waiting for the post, which may arrive late abroad.
• Few possible exemptions. The reliefs provided for certain special cases are, in practice, very limited for a non-resident who owns a second home.

Remember

• Furnished property that is not a main residence on 1 January = housing tax is payable.
• Pay by 15 December at the latest (or 20 December online).
• Update the declaration of the property’s use to avoid the fine.
• Make sure you have a SEPA account, and preferably set up direct debit on the due date.