French second-home council tax: 2026 surcharge

Who pays residence tax on a second home?

The THRS is due for the whole year by whoever, on 1 January, has permanent use or enjoyment of a furnished home that is not their main residence, whether they own it, rent it on an annual basis or occupy it free of charge (service-public.gouv.fr). It also applies to outbuildings (garage, private parking space), even unfurnished.

Special cases noted by service-public.gouv.fr:

• a home occupied for work reasons near the place of work is a second home, but a dégrèvement (tax relief) can be obtained on request;
• a furnished-letting landlord is taxed in their own name, unless the premises are fitted out and reserved exclusively for letting;
• a person who has moved into an Ehpad (care home for dependent elderly people), a retirement home or a long-term care centre is exempt from the THRS on their former home from the year following admission.

Occupancy declaration. Every owner declares, before 1 July, how their homes are occupied (main residence, second home, vacant, or occupied by a third party) for a first declaration or a change, from their “Gérer mes biens immobiliers” (Manage my property) area on impots.gouv.fr. An omission or an error exposes them to a €150 fine per property (service-public.gouv.fr).

How is the THRS calculated?

The amount equals the notional rental value of the home and its outbuildings, uprated each year, multiplied by the rate voted by the local authorities (service-public.gouv.fr). Second homes benefit from no allowance at all (impots.gouv.fr).

There is no public simulator: for an estimate, you must contact the service des impôts fonciers (property tax office) where the property is located. The tax notice arrives in the last quarter of the year and can be viewed in your personal online account; an owner of properties in several municipalities receives one notice per municipality (service-public.gouv.fr).

The surcharge of up to 60% in a high-demand area

Since 2017, certain municipalities can surcharge the share of residence tax they receive on second homes; the surcharge is between 5% and 60% (impots.gouv.fr, page updated on 6 July 2026). It applies on a resolution of the town council and only in municipalities where the tax on vacant homes applies, namely (service-public.gouv.fr):

• municipalities in a continuous urban area of more than 50,000 inhabitants marked by an imbalance between housing supply and demand;
• since 1 January 2024, municipalities with a high proportion of second homes.

To find out whether your municipality is affected, the official sheet on the tax on vacant homes links to a simulator.

Worked example: a municipal THRS share of €1,000 in a municipality that votes a 60% surcharge rises to 1,000 × 1.60 = €1,600; at 5%, to €1,050.

Three cases of exemption from the surcharge, on application to the service des impôts des particuliers (personal tax office) where the property is located, with supporting documents (impots.gouv.fr):

1. your work requires you to live somewhere other than your main home;
2. you keep your former main residence after being accommodated long-term in a care facility;
3. you cannot make the home your main residence for a reason beyond your control: unsafe premises, a home due to be demolished or to undergo major works in the near future, a home on sale or to let at the market price without finding a taker.

Empty home: tax on vacant homes rather than THRS

An unfurnished home that has been unoccupied for at least 1 year on 1 January is not a second home. In a zone tendue, its owner or usufruitier (holder of the right of use) pays the taxe annuelle sur les logements vacants (TLV, annual tax on vacant homes), collected by the State: 17% of the rental value in the 1st year of taxation, 34% in subsequent years, for each home (service-public.gouv.fr).

It does not apply if the home was occupied for more than 90 consecutive days in the year, if it requires works costing more than 25% of its value to be habitable, or if the vacancy is involuntary (put on sale or to let at the market price without a taker). Outside a zone tendue, a municipality can introduce a taxe d’habitation sur les logements vacants (THLV, residence tax on vacant homes), at a variable rate, for a home empty for more than 2 years (service-public.gouv.fr).

What changes in 2027: the 2026 Finance Act merges the TLV and the THLV into a taxe sur la vacance des locaux d’habitation (TVLH, tax on vacant residential premises), levied from the 2027 tax year; the rules described here apply for 2026 (service-public.gouv.fr).

Which professional to consult

Before buying a second home, a notaire (notary) will help you check the local taxation of the property, including any surcharge voted by the municipality. If you would rather sell or let on an annual basis than bear the surcharge, an agent immobilier (estate agent) will value the property at the market price: putting it on sale or to let at that price without finding a taker is one of the cases of exemption.