What is housing tax?
One of the local taxes
The housing tax is a local tax which helps finance public services at the municipal level. It is collected by the municipality or department where the secondary residence is located. The amount of tax varies depending on the municipality and its tax rate is voted by local authorities.
On second homes only
In 2025, only occupants of second homes (holiday home, pied-à-terre, etc.) or furnished accommodation not assigned to the main residence must pay this. The person liable is the person who occupies the accommodation on January 1 of the tax year, whether they are the owner, tenant or free occupant.
Case of vacant housing
If a vacant accommodation is located in a municipality located in a tense areathe tax on vacant housing (TLV) applies. On the other hand, if the municipality is not classified as a tense zone, it can choose to establish a TLV by deliberation of the municipal council. It applies when:
- the accommodation has been empty for at least two years;
- and likely to be occupied (not in ruins, not unsanitary).
What is the citizen contribution?
Following the abolition of the housing tax, local authorities saw their revenues drop. The government is considering a modest contribution to finance local public services, called “citizen contribution to public service”. This is not a law passed : consultation must be held with local elected officials.
Is it necessary to make a property declaration every year?
Declare your second home for taxes
Owners of a second home must declare their real estate to the tax administration on January 1st. 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, second home);
- the identity of the occupants (surname, first name, date of birth, place of birth);
- the period of occupation (or vacancy) of the premises they own (beginning, end of the occupation period).
Owners who do not declare their real estate risk a fine of 150 euros per premises concerned.
Modify your declaration in the event of a change of occupation
This declaration of real estate only occurs in the event of a change occupancy, for example: change of tenant, accommodation becoming unoccupied, new second home. The declaration had to be made before the 7th July 2025 and indicate the occupancy situation of the accommodation as of January 1, 2025.
Who still has to pay housing tax in 2025?
Removal of housing tax for main residences
In 2013, the implementation of a progressive reduction in housing tax on main residences began. Since the 1st January 2023no taxpayer anymore pays housing tax on their main residence. On the other hand, the housing tax reform does not apply to second homes.
A local tax for second home owners
THE owners or usufructuary of a second home must pay housing tax, even if they only spend a few weeks per year in their accommodation. Its amount depends on the taxpayer’s situation on January 1 of the tax year and the cadastral rental value of the home.
Please note that companies, associations and private organizations are also liable when their premises are not subject to the business property tax.
Who pays housing tax: tenant or owner?
THE tenant of a furnished second home is required to pay housing tax if he occupied it on January 1 of the tax year. It is not essential to actually reside there: the simple existence of a rental contract on this date is sufficient for the tenant to be liable for this tax.
Which premises are affected by the housing tax?
Furnished premises allocated to housing and their outbuildings
The second homes concerned are the furnished premises assigned to housing (individual house or apartment), as well as all their immediate outbuildings (parking, garage, etc.), even unfurnished and not attached.
Furnished tourist accommodation and guest rooms…exempt goods
Since 2024, furnished tourist accommodation and guest rooms located in areas France Ruralities Revitalization (former rural revitalization zone). It is possible to check in which zone your city is classified using an online simulator. If this is the case, the owner must apply for an exemption online using form 13567*02.
How is the housing tax calculated on second homes?
The tax authorities calculate the housing tax for the entire year based on the taxpayer’s situation on January 1 of the tax year. It is calculated according to the cadastral rental value of the accommodation and its outbuildings by application of a rate voted by the local authority. The amount is obtained in multiplying the rental value by a tax rate.
How much will the housing tax be in 2025?
THE amount of housing tax varies according to :
- the surface area and characteristics of the accommodation and its outbuildings;
- the rate voted by local authorities;
- the location where the accommodation is located;
- 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 of the tax or to simulate its secondary housing tax. It is therefore advisable to consult your tax notice. Please note that the tax rate may increase if a swimming pool is built.
When do we receive the council tax notice?
Date of sending online tax notices
For non-monthly taxpayers, the notice is available in the “Individual” area on the impots.gouv.fr website from 3 November 2025. For monthly taxpayers, the notice is available online from 17 November 2025. It is recommended to check your secure messaging so as not to miss the payment deadline, which varies.
Date of sending of paper housing tax notices
For non-monthly taxpayers, the paper version is delivered to the Post Office between the 6 and 19 november 2025. For monthly payments, the paper version is sent between 21 and 28 november 2025. These deadlines may vary depending on the region; It is therefore advisable to monitor your mail and consult your online space in the event of non-receipt.
When and how to pay housing tax in 2025?
The deadline for payment of the tax is set at 15 December 2025. This deadline concerns online payments, by check or at the public finance center. In the event of electronic payment, an additional period of five days is granted to validate the payment. The withdrawal at maturity will take place on December 29, 2025.
What is the increase or housing surcharge for second homes?
Principle of increase
The increase (or surtax) in the housing tax on second homes is a system which allows municipalities, in certain situations, toincrease the share of the contribution due. Concretely, instead of only applying the standard voted rate, the municipality can apply an additional increase, in order to obtain increased revenue.
Reasons for the surcharge
The first objective is to strengthen local revenues which fell sharply with the abolition of the housing tax on main residences. In addition, in areas where real estate pressure is high, the increase can create a counter-incentive for owners to keep a property rather than rent or sell it.
Finally, especially in tourist or coastal communities, where the high proportion of second homes can limit the supply of housing for permanent residents, the surcharge makes it possible to regulate the real estate stock.
Municipalities concerned
The possibility of applying this increase is reserved for municipalities in tense areas. In 2025, there will be 3,690 municipalities eligible for this increase. These are municipalities:
- belonging to a continuous urbanization zone of more than 50,000 inhabitants and facing a marked imbalance between supply and demand for housing;
- presenting a high proportion of housing not allocated to the main residence, which reflects tension on the housing market.
Rate of increase
For the year 2025, the municipalities concerned can vote for an increase of between 5 % and 60 % of the share of the housing tax contribution due to them for second homes. The average rate of increase reaches approximately 41.4 % on all the municipalities which voted for it.
Implementation conditions
The establishment of an increased housing tax must be voted by the municipal council. This increase applies in addition to the normal housing tax on the second home; it does not replace the standard calculation basis (cadastral rental value × municipal rate).
Who is exempt from paying the increased housing tax?
Exemption conditions
Some owners of second homes have the possibility of requesting to be exempt from this increase if they meet one of the following conditions:
- Their professional activity is close to their second home and requires them to reside there.
- Being unable to assign the accommodation to a main use for a cause beyond their control. For example long-term work.
- Maintain exclusive enjoyment of the home which constituted their main residence before being housed permanently in a care establishment.
- Leaving your main residence to enter a specialized reception establishment (retirement home or long-term care center)
Procedure to benefit from the exemption
To benefit from this exemption, you mustmake the request with the Tax Service of the location of the secondary residence. You can do this online, on site or by mail. It is also possible to contest your housing tax in the event of an error by the tax administration.
What are the penalties for non-payment of housing tax on second homes?
Council tax notices for second homes are sent during the last quarter of the year. In the event of delay within 45 days following the collection date, the owner will be subject to a penalty of 10% of the tax due. In addition, he faces a fine of 150 euros per premises.
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