Money, tax and inheritance · French law
Vacant-home tax in France: TLV or THLV in 2026?
For a 2026 French assessment, TLV and THLV remain distinct regimes. Location, a relevant local decision, vacancy duration and actual occupancy matter. A furnished second home requires a different analysis. Evidence of involuntary vacancy or inability to occupy must be examined rather than assumed. The reform announced for 2027 must not simply be applied to a 2026 notice or used to promise an exemption.
Informational guide. An independent qualified legal review has not been completed.
What you leave withA vacancy-and-evidence timeline tied to the identified regime.
Start with the practical sectionJulie by AlphaDeep
Is exactly ninety days more than ninety days?
No. Exactly ninety does not exceed ninety. Check continuity and the relevant tax’s reference period too.
Read the referencesChecking a vacant-housing notice? We can organise the regime, occupancy dates and evidence for an explanation request.
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Does the notice concern vacant housing or a second home?
Vacant housing and a furnished second home are not automatically classified alike. Start with the notice’s tax name, year and the dwelling’s actual position.
This guide reads a 2026 vacancy notice. It does not replace examination of a second-home housing-tax notice covered separately.
References : Service Public · taxes sur les logements vacants
How do TLV and THLV differ in 2026?
For 2026, the official guide distinguishes TLV and THLV. Do not mix territorial scope or vacancy duration.
TLV uses at least one year of vacancy on January 1 within its scope; THLV uses the prescribed local framework and more than two years. Identify the correct column first.
| Point | 2026 TLV | 2026 THLV |
|---|---|---|
| Scope | Communes under the statutory scheme | Applicable local framework and decision outside the relevant scope |
| Duration | At least one year on January 1 | More than two years on January 1 |
| Rate | 17%, then 34%, depending on taxation year | Check local rates |
| Base | Relevant rental value | Local framework’s base and notice |
References : 1407 bis · Service Public · taxes sur les logements vacants
Which duration and local decision need checking?
Match durations to assessment year and the identified regime’s reference periods. Notice receipt does not replace the relevant January 1 date.
For THLV, locate the applicable local decision too. Another commune’s notice does not establish a uniform national assessment.
References : 1407 bis · Service Public · taxes sur les logements vacants
How can actual occupancy be reconstructed?
Reconstruct actual occupancy using continuous dates and corresponding evidence. Several short stays totalling a number of days do not establish the required consecutive occupation.
The guide distinguishes occupation exceeding ninety consecutive days. The relevant period depends on the tax; do not apply a single year’s ledger to every framework.
References : 1407 bis · Service Public · taxes sur les logements vacants
Why do ninety-one consecutive days differ from ninety?
The fictional ninety-one consecutive days exceed ninety. Dates and their position within the relevant period still need checking.
The comparison grants no exemption. Missing evidence, fragmented occupation or another reference year can change what the ledger establishes.
Fictional file: receipts document ninety-one consecutive occupied days. That differs from exactly ninety, but the dates must still be matched to the regime and reference period. The file does not establish automatic exemption.
References : 1407 bis · Service Public · taxes sur les logements vacants
Which evidence supports involuntary vacancy?
Vacancy independent of the owner’s wishes needs concrete evidence. A sale or rental listing alone does not establish all conditions.
Organise efforts, market conditions and alleged obstacles. Works need examination of necessity and statutory conditions; a high quotation does not automatically establish exemption.
References : Service Public · taxes sur les logements vacants
Why not apply the rules announced for 2027?
Read a 2026 notice under 2026 rules. Verified Article 1407 bis ends its version on January 1, 2027 and the guide announces change; that does not retrospectively rewrite earlier notices.
For another assessment year or a question outside this 2026 scope, use the applicable version. Keep each notice’s year and regime rather than combining all properties and periods into one ledger.
References : 1407 bis · Service Public · taxes sur les logements vacants
Which records help prepare an explanation request?
Frame an explanation request around the tax, year and documented facts. A dated file is more usable than an unsupported assertion that housing was not vacant.
- Complete notice: tax, year, base and commune.
- Occupancy dates and consistent evidence.
- Sale or letting efforts and offered terms.
- Alleged obstacles or works, supporting records and open questions.
References : 1407 bis · Service Public · taxes sur les logements vacants
What else should you check?
Is exactly ninety days more than ninety days?
No. Exactly ninety does not exceed ninety. Check continuity and the relevant tax’s reference period too.
References : 1407 bis · Service Public · taxes sur les logements vacants
Does advertising at a high price necessarily establish involuntary vacancy?
No. A listing alone does not establish involuntary vacancy. Compare proposed terms, efforts and actual obstacles with the regime.
References : Service Public · taxes sur les logements vacants
Does THLV have one national rate?
No. THLV depends on its local framework and rates. Do not copy a national TLV rate onto a THLV notice.
References : Service Public · taxes sur les logements vacants
Is TLV calculated on a property’s sale price?
No. The rate concerns the relevant rental-value base, not sale price or an owner-entered market value.
References : Service Public · taxes sur les logements vacants
Do expensive works always establish an exemption?
No. Examine nature, necessity and statutory conditions with evidence. Expensive works alone do not determine exemption.
References : Service Public · taxes sur les logements vacants
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.
- 1407 bisSource checked : · Version from 2025-02-16 · Recorded end 2027-01-01
- Service Public · taxes sur les logements vacantsSource checked :