More French communes levy additional tax charge on second homes
Over 650 communes voted for the maximum permitted charge
Certain second home owners remain liable for taxe d’habitation plus an additional levy
Nikolay Dimitrov - ecobo / Shutterstock
More communes have decided to implement an additional surcharge on second homes this year, states new data from French tax authorities.
The move comes as local authorities consider their needs for locally-sourced revenue against the fact municipal elections to return councillors and mayors are set to be held next spring.
The taxe d’habitation is a property tax levied on second homes across France. The 2025 bills (avis) will begin arriving in November, with the tax payable in December unless recipients have previously opted to pay the bill on a monthly basis.
Similar to the main property tax the taxe foncière, the main part of the tax is calculated using the theoretical rental value (valeur locative cadastrale, VLC) of the property.
A property’s VLC is adjusted annually based on inflation rates.
Local authorities can set an additional charge based on this.
Some communes can raise taxes further
Areas that are classed as facing a housing shortage (zone tendue) can also levy an additional surcharge of between 5% to 60% on second homes in their area.
Previously only communes in urban areas with a population of 50,000 or more could do this, but a change to regulations in late 2023 allowed this in all zones tendues.
It saw the number able to levy the tax increase from around 1,100 communes to some 3,700.
The late passing of this rule in 2023 meant many authorities missed the opportunity to vote through an additional levy that year, but in 2024 1,461 communes chose to do so.
This year, that number has increased to 1,628, an 11% increase.
Many choose maximum rate
Direction générale des finances publiques figures show that of the 44% of communes levying an additional surcharge this year some 40% (657) have opted for the maximum rate of 60%.
These communes are based throughout France including the Atlantic and Mediterranean coasts, the Alpine east, and close to Paris.
22% of communes (359) chose to implement a surcharge of 20% or lower.
A two-page summary from the tax authorities detailing which communes have levied the surcharge can be seen here.
Look here to see if your commune is able to do so also..
French media outlet Le Figaro has a search tool to check if your commune has an additional levy in place, and details if this is new for 2025.
