The taxe d’habitation is one of France’s main local property taxes, but its scope has changed dramatically in recent years.
Since January 1, 2023, the taxe d’habitation on primary residences has been completely abolished. That means if you live in your home year-round as your main address, you no longer owe this tax.
However, the tax still applies to secondary residences and some other types of furnished housing. For homeowners and expats with a second property in France, it remains an important annual expense to plan for.
This guide explains who still pays the taxe d’habitation, how to declare your property to the tax office, how the tax is calculated, and what exemptions or appeals may apply.
Table of contents
Who pays the Taxe d’Habitation on secondary residences?
If your property in France is not your main home, you are still liable for the taxe d’habitation.
You must pay this tax if:
- You are the owner or usufructuary (usufruitier) of a furnished home that is not your primary residence.
- You are a tenant occupying a furnished rental that serves as your secondary residence.
In simple terms, any furnished property that’s not your main home, such as a holiday home or pied-à-terre, remains taxable.
This includes the property’s dependencies, such as garages or cellars, when attached to the same address.
Even if you spend only part of the year in your French home, it is still considered a residence secondaire unless officially designated as your primary home.
> You might be interested in this article: Typical French taxes charged to homeowners in France
How to declare your property
Since 2023, all property owners in France must file a declaration of occupancy (déclaration d’occupation) with the tax authorities.
This declaration helps determine whether your home is your main residence, a secondary residence, or vacant.
How to file
- Log in to your personal account on impots.gouv.fr.
- Click on “Gérer mes biens immobiliers” (Manage my real estate).
- Select the relevant property and indicate:
- If you occupy the property yourself, specify whether it’s your main or secondary home.
- If the property is rented, identify the tenant and the period of occupancy.
You only need to update this information if your occupancy status changes, and always before July 1st each year, to ensure accurate taxation for that year.
If you own multiple properties (example holiday home or rental), you must complete this declaration for each property.
> You might be interested in this article: What is the Taxe Foncière in France?
How the taxe d’habitation on secondary residences is calculated
The taxe d’habitation on secondary residences is based on the property’s status as of January 1st of the tax year.
It is calculated using:
- The cadastral rental value (valeur locative cadastrale), an estimate of how much the property could rent for.
- The local tax rates set by the commune and intercommunal authority.
Each year, the cadastral rental value is revalued according to inflation (for 2025, this adjustment remains modest).
As a result, two similar homes can have very different tax bills depending on their location and local policies.
Example: A small secondary home in rural Brittany might owe around 500-700 € per year, while a pied-à-terre in Nice or Paris could exceed 2,000-3,000 € annually.
> You might be interested in this article: What taxes do expats pay in France?
Communes that can increase the tax
Certain communes, particularly those affected by housing shortages or with many vacant homes, can vote to increase the taxe d’habitation on secondary residences.
This applies in areas where the taxe sur les logements vacants (TLV) also exists.
Local authorities can increase the tax rate by between 5% and 60%.
Possible exemptions from this surcharge
You can request an exemption if you meet one of the following criteria:
- You must live elsewhere for professional reasons.
- You are living permanently in a healthcare or long-term care facility but keep your former home.
- You cannot occupy the home due to reasons beyond your control (example unsafe structure, lack of essential utilities).
In these cases, you can submit a réclamation (claim) to your Service des Impôts des Particuliers for the area where your secondary residence is located.
If you receive a tax notice that seems unusually high, contact your local tax office, some communes apply surcharges automatically but will review your case upon request.
Who can be exempt from the taxe d’habitation on second homes?
In addition to the cases above, several exemptions apply under specific circumstances:
Moving into long-term care
If you’ve left your main residence to live in a retirement home or specialised care facility, you may be exempt from paying the taxe d’habitation on your former home.
Rural tourism or guest accommodation
In rural revitalisation zones (zones France ruralités revitalisation), communes can exempt:
- Guest rooms (chambres d’hôtes)
- Furnished tourist rentals (meublés de tourisme)
To claim this exemption, submit Form No. 1205-GD to your local Centre des Finances Publiques by March 1st of the tax year.
Returning from expatriation
If you’ve returned to France after being repatriated due to a crisis (political, health, or emergency evacuation), you can request an exemption for your former principal home, now considered a secondary residence.
To do this, file a formal claim with your tax office.
When will you receive your tax notice?
The avis d’imposition (tax notice) for the taxe d’habitation is typically issued in the final quarter of the year, usually between October and December.
You can view and pay it through your online space at impots.gouv.fr, or opt to receive a paper notice by mail.
If you own multiple properties in different communes, you’ll receive a separate notice for each one.
What to do if you receive a tax bill by mistake
If you receive a taxe d’habitation bill for your primary residence, you can file a complaint online via your impots.gouv.fr account.
- Go to “Messagerie sécurisée” (Secure messaging)
- Click “Écrire” → “Réclamation / Contestation”
- Select “Taxe d’habitation” or “Taxe sur les logements vacants”
Attach proof that the home is your primary residence (e.g., energy bills, main address on your tax return).
Final notes
The taxe d’habitation may no longer apply to most primary homes, but it still affects thousands of homeowners, expats, and investors with second properties in France.
Understanding your declaration duties and eligibility for exemptions can save you time, stress, and unexpected costs each year.
Even if you don’t owe this tax, make sure your property’s status is correctly declared in your “Gérer mes biens immobiliers” space on impots.gouv.fr. French tax authorities now use this system to identify taxable homes automatically.
