Taxe d'Habitation for Second Homes
Taxe d'habitation has been abolished for primary residences in France, but it still applies to second homes and furnished non-primary properties. If you own a second home in France, you are likely liable for this annual occupancy tax.
Who pays?
You must pay taxe d'habitation if you own a property in France that is:
- A second home (residence secondaire)
- A furnished holiday home
- Any furnished property that is not your primary residence
This applies whether you are a French tax resident or a non-resident.
What was abolished?
Since 2023, taxe d'habitation has been fully abolished for primary residences (residence principale). If France is your main home, you no longer pay this tax on that property.
However, the tax remains in full force for second homes and other non-primary furnished properties.
Second-home surcharges
Municipalities in high-demand housing areas (zones tendues) can apply a surcharge of 5% to 60% on top of the standard taxe d'habitation rate for second homes.
This surcharge is set by each commune and can significantly increase the total amount due. Major cities like Paris, Lyon, and Bordeaux apply these surcharges.
How it is calculated
The tax is based on:
- The property's official cadastral rental value (valeur locative cadastrale)
- Local tax rates set by the municipality
- Any applicable second-home surcharge
You usually receive a bill in November or December.
Taxe d'habitation vs taxe fonciere
These are two separate taxes:
- Taxe fonciere — a property ownership tax that applies to all owners regardless of use. Read more →
- Taxe d'habitation — an occupancy tax that now only applies to second homes and non-primary furnished properties.
If you own a second home in France, you will typically owe both taxes.
What if you are not French tax resident?
Non-residents who own a second home in France are still liable for taxe d'habitation, just like residents. Your tax residency status does not exempt you from this local property tax.
What Amanda does
Amanda helps you:
- Identify that your French property qualifies as a second home
- Flag that taxe d'habitation is likely to apply
- Keep this visible alongside your other cross-border obligations
Amanda does not calculate the exact tax — local authorities determine the final amount, including any surcharges.
Official sources
For authoritative guidance, refer to the French tax authority (DGFiP) via impots.gouv.fr, under local taxes (taxe d'habitation sur les residences secondaires).