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Money, tax and inheritance · French law

French second-home housing tax: read the assessment

AlphaDeep legal editorial team · Drafted with AI assistance · Source check

Informational guide. An independent qualified legal review has not been completed.

Abolishing housing tax on a main home does not abolish second-home housing tax. The assessment depends in particular on furnishing, use and circumstances on 1 January. Some municipalities can apply a surcharge to their share. First identify the property and basis of assessment; a classification error, exemption and relief request differ from calculating property ownership tax.

Julie by AlphaDeep

Illustrative conversation
Example question

Does property ownership tax replace second-home housing tax?

Julie Illustration

No. Property tax and second-home housing tax are separate. One does not automatically cancel the other.

Read the references
French law

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What you leave withAn assessment reading that separates property classification and municipal surcharge.

Start with the practical section

Why does this assessment concern a second home?

Housing tax continues for second homes within its framework, while property tax is a different tax. Identify the property, furnishing and person able to use it. A second-home label on the notice does not replace checking actual use and tax year.

References : Code général des impôts 1407 · Taxe d’habitation sur les résidences secondaires

Which circumstances should be established on 1 January?

The position on 1 January matters for annual taxation. Gather occupation and availability evidence for that date. Sale or changed use during the year does not automatically correct the whole year’s notice.

  • Property address and references in the actual file.
  • Use, furnishing and availability on 1 January.
  • Sale, letting or changed-use evidence.

References : Code général des impôts 1407 · Taxe d’habitation sur les résidences secondaires

Which share can the municipality surcharge?

In qualifying communes and conditions, 1407 ter permits a surcharge of 5% to 60% on the communal share. It is not an automatic increase on the whole tax. Check the local decision and scope and identify the relevant notice line.

Which share can the municipality surcharge?
AmountCheckAvoid
Main taxProperty basis and useConfusing it with property tax
Communal shareAmount on the noticeUsing the whole tax as the surcharge base
SurchargeApplicable rate and local decisionInventing one national rate

References : Code général des impôts 1407 · Code général des impôts 1407 ter

What does a €500 municipal share with a 20% surcharge show?

The fictional communal share is €500 with an assumed 20% surcharge, producing €100 for that isolated calculation. It does not reconstruct the whole notice or rental value. The rate is illustrative, without claiming any actual commune uses it.

Worked example · fictional facts

Fictional example: a €500 municipal share with an assumed 20% local surcharge gives €100 extra. This does not reconstruct rental value or the whole assessment, or prove a local decision.

References : Code général des impôts 1407 ter

Which exemption or correction should be checked?

Corrections or relief may depend on grounds and conditions, including certain residence constraints or particular situations. Find the text for the relevant year and supporting evidence. A future-year exemption must not be applied to 2026 without checking commencement.

References : Code général des impôts 1407 ter · Taxe d’habitation sur les résidences secondaires

Which documents support a clarification request?

Request targeted clarification of property, 1 January position, base and surcharge. Submit useful evidence through the official tax account and keep delivery and reply. Julie can help read the notice and distinguish lines; it cannot confirm an exemption from a property description alone.

References : Code général des impôts 1407 · Code général des impôts 1407 ter · Taxe d’habitation sur les résidences secondaires

What else should you check?

Does property ownership tax replace second-home housing tax?

No. Property tax and second-home housing tax are separate. One does not automatically cancel the other.

Does a sale during the year automatically change the assessment?

No. Check the 1 January position and annual rules. A later change does not correct the notice by itself.

Does a surcharge necessarily apply to the entire tax?

No. The 1407 ter surcharge applies to the communal share within its conditions, not automatically the whole notice.

Does vacant property always use furnished-home rules?

No. A vacant property and an available furnished property do not necessarily use the same regime. Identify facts and the exact tax.

Can 2027 exemptions be applied to 2026 without conditions?

No. Check the applicable version and commencement date. An announcement or future rule does not establish 2026 entitlement.

Which sources support this page?

Official texts remain in French. The explanations above describe French law. A source check records a reading date; it is not qualified legal review.

  1. Code général des impôts 1407Source checked : · Version from 2026-02-21
  2. Code général des impôts 1407 terSource checked : · Version from 2026-02-21
  3. Taxe d’habitation sur les résidences secondairesSource checked :