THRS increase announced for 2027

The housing tax on secondary residences (THRS) is expected to rise again in 2027, according to recent reports. This local tax applies to properties that are not the owner’s primary residence and are not rented out annually, meaning they can be used at any time by the owner.

Tax notices to be sent in late November

All owners of secondary residences will receive their housing tax notice by mail or email in late November. The notice will also be available in a personal space on the official tax website, impots.gouv.fr.

Number of secondary residences on record

As of January 1, 2026, the French National Institute for Statistics and Economic Analysis (Insee) recorded nearly 3.8 million secondary residences across the country. These are properties that are not the owner’s main home but are still subject to the THRS.

Payment deadlines and methods

Owners of these properties must pay their tax by December 15 at the latest if they are paying by bank transfer, check, or cash and owe less than 300 euros. Those who owe more or are paying online must settle their bill before midnight on December 20, 2026, through the tax authority’s website.

THRS linked to cadastral rental value

The THRS is calculated based on the cadastral rental value of the property, which is the theoretical rent the property could generate if it were rented. This value is updated annually according to the inflation rate recorded by Insee in the previous year.

Rising cadastral values over recent years

Cadastral rental values increased by 7.1% in 2023, 3.9% in 2024, and 1.7% in 2025. In 2025, the average THRS per secondary residence was 1,094 euros, according to the Direction générale des finances publiques (DGFIP). In 2026, these values rose by 0.8%, and they are projected to increase by 2.9% in 2027.

Communes can add local surcharge

In addition to the base THRS, local authorities can apply an additional rate, known as a "housing surcharge," which can range from 5% to 60%. This is most common in areas where housing supply is limited, such as large cities and coastal or mountainous regions.

Some taxpayers may be exempt

Certain individuals may be exempt from the housing surcharge, including those forced to live outside their primary residence for work or seniors moving into a retirement home but wishing to keep their main residence.