Housing tax on second homes: calculation, amount and exemption 2025

The housing tax is due by the secondary residence owners. It is calculated in the same way as that applied to the main residences before January 1, 2023. This local tax obeys some particularities. How is the housing tax calculated? Who still has to pay it? How to benefit from an exemption? What is the deadline for adjusting the housing tax in 2025? Answer.

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What is the housing tax?

The housing tax is a local tax which makes it possible to finance public services (social, school, sporting and cultural expenditure) at the level of the municipality. It is collected by the municipality or the department where the second home is located. Its amount varies depending on the town And its tax rate is voted by local authorities.

Should we make a property declaration every year?

Declare your secondary home to taxes

Owners of a second home must declare their property to the tax administration on January 1. Since 2023, a dedicated section, “real estate”, has been accessible on impots.gouv.fr. The following information should be provided:

• the terms of occupation of the premises (personally, by third parties);
• the nature of the occupation (here, secondary residence);
• the identity of the occupants (surname, first name, date of birth, place of birth);
• The period of occupation (or vacancy) of the premises (s) of which they own (beginning, end of the period of occupation).

The owners who do not declare their real estate risk risk a fine of 150 euros per premises concerned.

Edit your declaration in the event of a change of occupation

This property declaration then only intervenes in the event of a change of occupation, for example:

• change of tenant;
• accommodation that has become unoccupied;
• new second home.

The declaration of the modification of the occupation must be carried out on the online tax service, “real estate”, before July 7, 2025 And indicate the housing occupation situation on January 1, 2025.

Who still has to pay the housing tax in 2025?

Deletion of the housing tax for the main residences

In 2013 began setting up a gradual reduction of the housing tax on the main residences. Since January 1, 2023no taxpayers pays for housing tax on his main residence. On the other hand, the reform on the housing tax does not apply to second homes.

A local tax for secondary residence owners

THE owners or usufructuary of a second home (house or apartment) must pay the housing tax. Even if they only spend a few weeks a year in their accommodation. Its amount depends on the taxpayer’s situation on January 1 of the taxation year and the cadastral rental value of the housing. The tax applies to all the premises assigned to the home, such as a garage for example.

Note : Companies, associations and private organizations are also liable when their premises are not subject to the property contribution of companies.

Should a tenant pay the housing tax?

THE tenant of a furnished second home is required to pay the housing tax if he occupied it on January 1 of the tax year. It is not essential to reside effectively: the simple existence of a rental contract on this date is enough for the tenant to be liable for this tax.

What are the premises concerned by the housing tax?

Furnished premises assigned to the home and their dependencies

The second homes concerned are the furnished premises assigned to the house (Individual house or apartment) and their immediate outbuildings (parking, garage …), even not furnished and not adjoining.

Furnished tourism and guest rooms … Exempt goods

Since July 1ᵉʳ 2024, taxes are exempt, tourist furnishings and guest rooms located in France Ruralities Révitalization zones (ex-rural revitalization zone). 17,700 municipalities are now concerned. It is possible to check in which area is classified your city thanks to an online simulator provided by the government. If this is the case, the owner must make an online exemption request via form 13567*02.

What is the formula for calculating the housing tax for a second home?

The tax administration calculates the housing tax on the secondary residence for the whole year according to the situation of the taxpayer on January 1ᵉʳ of the taxation year. It is calculated according to the cadastral rental value of housing and its dependencies by applying a rate voted by the local community of the location of the property. The amount of the tax is obtained in multiplying the rental value by a tax rate.

What is the amount of the housing tax in 2025?

The amount of the housing tax varies according to:

• the surface and the characteristics of the accommodation and its dependencies,
• the rate voted by local communities,
• the place where the accommodation is,
• the personal situation of the taxpayer.

These numerous criteria linked in particular to the consistency of the taxed property do not make it possible to give an exact amount, nor to simulate your secondary housing tax. It is therefore advisable to consult your tax notice to find out the exact amount.

Note : The amount of the rate of the housing tax may increase in the event of the construction of a swimming pool.

When do we receive the tax notice from the housing tax?

Date of sending online tax notices

The exact dates of sending the online tax notices in 2025 are not yet known. But they should be in November.

In 2024, the opinions of the housing tax were available online:

• From November 4 for non -monthly taxpayers
• From November 18 for monthly taxpayers

They indicate:

• the criteria taken into account in the calculation,
• the amount to pay,
• the payment deadline,
• Payment means.

Date of sending the advice of the paper housing tax

For the paper version, no date 2025 still known. In 2024, the shipment had taken place:

• Between November 6 and 18 for non -monthly taxpayers
• Between November 21 and 28 for monthly taxpayers

When and how to pay the housing tax in 2025?

In 2025, payment of the housing tax should take place in mid-December. In 2024, the deadline was the December 15, 2024. The housing tax can be set online on the tax site.gouv.fr. Just bring your bank details and fill out the online form.

Increase in the housing tax for second homes

The municipalities located in a tense area may apply an increase in the housing tax on second homes. Are considered as a tense area, according to the public service site, them:

• Municipalities belonging to a continuous urbanization zone of more than 50,000 inhabitants with imbalance marked between supply and demand for housing
• Municipalities which have in particular a high proportion of housing assigned to housing other than those assigned to the main housing

If the second home has been unoccupied for at least a year on January 1 of the taxation year, it is subject to the tax on vacant housing. The municipalities have the possibility of establishing an increase between 5 and 60 % of the share of housing tax contribution which is donated to them for the secondary residences.

Who is exempt from paying the increase in the housing tax?

Exemption conditions

Some secondary home owners have the possibility of asking to be exempt from this increase if they meet one of the following conditions:

• Their professional activity is close to their second home and forces them to reside there
• Be unable to allocate housing to a main use for a cause foreign to their will. For example, long -term work.
• Keep the exclusive enjoyment of the home which constituted their main residence before being permanently hosted in a care establishment.
• Leave your main residence to enter a specialized reception establishment (retirement home or long -term care center)

Approach to benefit from the exemption

To benefit from this exemption, it is necessary to request it from the tax department of the place of situation of the second home. You can do it online, on site or by mail. It is also possible to challenge your housing tax in the event of an error of the tax administration.

What sanctions in the event of non-payment of the housing tax on second homes?

Housing tax tax notices for secondary residences are sent during the last quarter of the year. In the event of delay within 45 days of the date of recovery, the owner will have a penalty of 10% of the tax due. In addition, it faces a fine of 150 euros per premises.