Housing tax applies to secondary residences

In France, the housing tax remains in effect for secondary residences, even though it was abolished for primary residences since 2023. This tax applies to individuals who own, have usufruct rights, or rent a furnished home and its associated spaces, such as a garage, provided it is not their primary residence as of January 1, 2026.

Vacant properties may incur additional taxes

Individuals may also be subject to taxes on vacant properties. These include the tax on vacant properties (TLV) and the housing tax on vacant properties (THLV). These taxes apply if the property is unfurnished and unoccupied for at least one year for TLV or two years for THLV, as of January 1, 2026.

Tax notices will be sent by email and post

Tax notices for non-monthly billed individuals will be available starting Monday, November 2, and will be sent by email. Paper notices will be mailed between November 5 and November 16. Monthly billed individuals will receive notices starting Monday, November 16, with paper notices sent between November 19 and November 26.

Payment deadlines vary by payment method

The deadline to pay the tax is December 15 for those not using a digital payment method, such as cash, check, or bank transfer. Those who pay online by December 20 at midnight will have until that date. Deductions from bank accounts will start on December 28, and individuals will be informed of the exact date when they register their payment.

Special rules apply for larger payments

Payments exceeding 300 euros must be made online or through monthly or end-of-term deductions. If individuals have chosen the end-of-term deduction, the payment will be automatically deducted from their bank account on December 28, 2026. The payment deadline will be clearly stated on the tax notice.