Online notices for housing tax begin November 2

Notices for the housing tax on secondary residences in France will be available online starting November 2. The timing differs for non-mensalized and mensalized taxpayers, with the latter receiving notices on November 16.

More communes apply surcharge in 2026

In 2026, 1,666 communes apply a surcharge on the housing tax for secondary residences, up from 1,629 the previous year. These communes are part of 3,689 in "tension zones," where housing demand significantly exceeds supply.

Surcharges apply only to the communal portion

The surcharge applies only to the part of the housing tax that belongs to the commune, not to the intercommunality portion. The rate can range from 5 percent to 60 percent of the communal part of the tax, with an average rate of 41.8 percent in 2026.

Some communes use the maximum surcharge

Among the 1,666 communes, 688 have chosen the maximum allowed surcharge of 60 percent, up from 657 the previous year. Several major cities, including Paris, Lyon, Nantes, and Annecy, apply the maximum 60 percent surcharge.

Regional adoption rates vary

In Brittany, 84.6 percent of the affected communes apply the surcharge, higher than in Nouvelle-Aquitaine (67.9 percent) and the Pays de la Loire (65.1 percent). Conversely, Île-de-France (29 percent) and Corsica (20.7 percent) have lower adoption rates.

Some sought-after areas avoid surcharge

However, several sought-after addresses do not apply any surcharge. Cannes, Le Touquet-Paris-Plage, La Baule-Escoublac, Honfleur, Étretat, and Cabourg are among those that do not apply the surcharge, while some neighboring communes do.

Communes can adjust surcharge with a vote

Communes classified in tension zones can introduce or increase the surcharge by a simple vote of the municipal council, provided the deliberation is made before October 1 for implementation the following year.

Exceptions may apply to property owners

The surcharge does not affect the entire bill, and property owners may be eligible for exceptions under specific circumstances, such as occupying a separate dwelling for work, living in a retirement home, or if the property is uninhabitable for reasons beyond their control.

Filing for exceptions has a deadline

To qualify for these exceptions, individuals must file a complaint with the tax service by December 31 of the year following the notice.

Payment deadlines for 2026 notices

The 2026 notices will be available online starting November 2 for non-mensalized taxpayers and November 16 for mensalized taxpayers. Payment must be made before December 15, or December 20 if paid online.