Housing tax on secondary residences: calculation, amount and exemption 2024

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Since January 1, 2023, only owners of second homes are liable for the housing tax. It is calculated in the same way as for primary residences. However, this local tax is subject to a few specific features. How is the housing tax calculated? Who must pay it? How can I benefit from an exemption? When will owners receive their tax notice in 2024? Answer.

Capital Video: Housing tax on secondary residences

What is the housing tax?

The housing tax is a local tax that helps finance public services (social, educational, sports and cultural expenses) at the municipal level. It is collected by the municipality or department in which the secondary residence is located. Its amount varies depending on the municipality and its tax rate is voted on by local authorities.

Do I have to file a real estate declaration every year?

Declare your second home to the tax authorities

Owners of a second home must declare their real estate to the tax authorities on January 1st. Since 2023, a dedicated section, “Real estate”, has been available on impots.gouv.fr. The following information must 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 (name, first name, date of birth, place of birth);
• the period of occupation (or vacancy) of the premises they own (start, end of the period of occupation);

Modify your declaration in the event of a change of occupation

This declaration only occurs in the event of a change of occupation, for example:

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

Who is affected by the housing tax?

A local tax for owners of second homes

THE owners or usufructuaries of a second home (house or apartment) must pay the housing tax. This is true even if they only spend a few weeks a year in their home. The amount depends on the taxpayer’s situation on 1 January of the tax year and the cadastral rental value of the home. The tax applies to all premises used for housing, such as a garage.

Elimination of housing tax for main residences

In 2013, the implementation of a gradual reduction in the housing tax on primary residences began. Since 1 January 2023, no taxpayer will pay housing tax on their primary residence. However, the housing tax reform does not apply to secondary residences. Owners must continue to pay it, under penalty of a fine of 150 euros.

>> Our complete tax guide. How to declare your income? How to reduce your tax bill through investments? What to do in the event of an administrative audit?

Which premises are affected by the housing tax?

The secondary residences concerned are furnished premises used for housing and their immediate outbuildings (parking, garage, etc.), even unfurnished and not adjoining. Since July 1, 2024, furnished tourist accommodation and guest rooms located in France Ruralités Revitalisation zones (former rural revitalization zones) are exempt from tax. 17,700 municipalities are now concerned. It is possible to check in which zone your city is classified using an online simulator provided by the government.

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 entire year based on the taxpayer’s situation on 1 January of the tax year. It is calculated based on the cadastral rental value of the accommodation and its outbuildings by applying a rate voted by the local authority of the location of the property. The amount of the tax is obtained by multiplying the rental value by a tax rate.

How much will the housing tax be in 2024?

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 of the accommodation,
• the taxpayer’s personal situation.

These numerous criteria, linked in particular to the consistency of the taxed property, do not allow an exact amount to be given, nor to simulate the secondary housing tax. It is therefore advisable to consult your tax notice to know the exact amount.

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

When do we have to pay the housing tax in 2024?

Date of sending of online tax notices

In 2024, housing tax notices will be 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 be paid,
• the payment deadline,
• means of payment.

Date of sending of paper housing tax notices

And for the paper version:

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

Date of payment of housing tax

Payment of the housing tax must be made before December 15, 2024.

What steps should I take to pay the housing tax?

The housing tax can be paid online on the website impots.gouv.fr. All you need is your bank details and to fill out the online form.

Increase in housing tax on secondary residences

Municipalities located in a tense area may apply an increase in the housing tax on secondary residences. According to the Service Public website, the following are considered tense areas:

• Municipalities belonging to a continuous urbanization zone of more than 50,000 inhabitants with a marked imbalance between supply and demand for housing
• Municipalities which have a high proportion of housing used for residential purposes other than those used for primary residence

If the secondary residence has been unoccupied for at least one year as of January 1 of the tax year, it is subject to the vacant housing tax. Municipalities have the option of introducing an increase of between 5 and 60% of the share of the housing tax contribution paid to them for secondary residences.

Who is exempt from the increase in housing tax?

The conditions of exemption

Some owners of second homes have the possibility of requesting exemption 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 use the accommodation for a primary use for a reason beyond their control. For example, long-term work.
• Maintain exclusive use of the home that constituted their main residence before being permanently accommodated in a care facility.
• Leaving your main residence to enter a specialized care facility (retirement home or long-term care center)

Procedure to benefit from the exemption

To benefit from this exemption, you must apply to the Tax Department of the location of the secondary residence. You can do this online, in person or by mail. It is also possible to contest your housing tax in the event of an error by the tax authorities.

What are the penalties for non-payment of housing tax on second homes?

The housing tax assessment notices for secondary residences are sent during the last quarter of the year. In the event of a delay within 45 days of the collection date, the owner will have a penalty of 10% of the tax due. In addition, he incurs a fine of 150 euros per premises.