Bills for France’s second-home property tax will start to arrive next week
More than 1,600 communes have opted to raise additional rates for the taxe d’habitation this year
There are several possible dates for when bills may arrive
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Payment notices for the taxe d’habitation second-home property tax are due to begin arriving from next week.
The tax, which since 2023 has been solely levied on second homes, comes after the main tax for property owners - the taxe foncière - was paid earlier in October. Second-home owners are liable for both taxes.
In addition to the main portion of the taxe d’habitation, communes can opt to levy additional rates if they are located in areas which are facing a housing shortage, known as zones tendues.
You can find out if you live in a zone tendue using the official search tool here.
In 2025, 1,628 communes have opted to raise additional rates.
The payment statement (avis) will arrive on different dates depending on the method you choose to receive this and how you pay the tax.
They arrive on:
November 3 for people opting to receive the bill online through their personal space on the French tax site and paying in one installment
November 17 for people opting to receive their bill online but paying via monthly installments
Between November 6 and November 19 if opting for a physical paper avis and paying in one installment
Between November 21 and 28 if receiving a paper notices and paying monthly
If you log in to personal space on the French tax site, you can check how you are to receive the bill, by clicking the ‘mon profil’ then ‘mes options’ buttons.
If you do not have an account (although this is unlikely) you will continue to receive paper notices.
Payment deadlines
For those opting to pay in a single installment, deadlines are December 15 for cash, cheque, and bank transfer, and December 20 for online payments made through the French tax site or app.
Payments are taken out of accounts on December 29, coinciding with the final deduction for the 2024 income tax (for those who had more than €300 to pay).
Monthly payments will be taken out in ten equal installments from January - October next year.
It is too late to set up monthly payments for the 2025 levy of the tax, but this can be done for future years through your personal space on the French tax site.
You do this up by clicking Paiements and then Adhérer au prélèvement mensuel pour le prélèvement de mes impôts, choosing the taxes you wish to pay monthly.
This must be completed by June 30 to apply to the taxes of that year (paid the year after), otherwise it comes into force for the following year.
Exemptions
Unlike for taxe foncière, there are relatively few exemptions for taxe d’habitation.
The only main exemption is for people who must move to an elderly or care home due to illness, technically making their property a ‘second’ home. Otherwise, exemptions are usually business-based.
