The list of places in France charging extra property taxes from 2024
Local authorities in France have been given the power to impose two extra property taxes - a surcharge on second homes and an 'empty homes tax'. Here is the full list of communes that can impose these from 2024.
French property taxes have seen a shake-up in recent years that has left most people paying less - since taxe d'habitation has gradually been phased out for everyone apart from second homeowners.
This means that people who rent now pay no property taxes at all, while owner-occupiers pay only the property owners' tax taxe foncière (rather than both taxe foncière and taxe d'habitation as was the case previously).
However this is not the case for everyone, and local authorities in some areas have been given the power to impose extra taxes - specifically areas with a housing shortage can impose a surcharge on second homes and can also charge an 'empty homes tax' on properties that are left vacant, known as a taxe sur les logements vacants (TLV).
Areas first have to be officially declared a zone tendue (area with a housing shortage) - and 3,690 communes have received this designation for the tax year from January 1st 2024.
These areas can then opt to impose a taxe d'habitation surcharge of up to 60 percent on second homes, or to impose an empty homes tax, or both.
The empty homes tax applies only to homes that are both unoccupied and unfurnished, so would not apply to second homes. It could apply to rental properties that are not let, or an inherited property that you have never lived in.
Find full details HERE.
You would pay either taxe d'habitation (in the case of a second home) or the empty homes tax, but not both.
You can find the full list of communes entitled to charge the tax HERE - scroll down to Article 2 and then click the plus sign next to Annexe to reveal the full, alphabetical, list.
The designation applies from January 1st 2024, and will therefore affect the property bills you receive in the autumn of 2024.
Property tax bills for 2023 are being sent out now - click HERE for the deadlines to pay.
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French property taxes have seen a shake-up in recent years that has left most people paying less - since taxe d'habitation has gradually been phased out for everyone apart from second homeowners.
This means that people who rent now pay no property taxes at all, while owner-occupiers pay only the property owners' tax taxe foncière (rather than both taxe foncière and taxe d'habitation as was the case previously).
However this is not the case for everyone, and local authorities in some areas have been given the power to impose extra taxes - specifically areas with a housing shortage can impose a surcharge on second homes and can also charge an 'empty homes tax' on properties that are left vacant, known as a taxe sur les logements vacants (TLV).
Areas first have to be officially declared a zone tendue (area with a housing shortage) - and 3,690 communes have received this designation for the tax year from January 1st 2024.
These areas can then opt to impose a taxe d'habitation surcharge of up to 60 percent on second homes, or to impose an empty homes tax, or both.
The empty homes tax applies only to homes that are both unoccupied and unfurnished, so would not apply to second homes. It could apply to rental properties that are not let, or an inherited property that you have never lived in.
Find full details HERE.
You would pay either taxe d'habitation (in the case of a second home) or the empty homes tax, but not both.
You can find the full list of communes entitled to charge the tax HERE - scroll down to Article 2 and then click the plus sign next to Annexe to reveal the full, alphabetical, list.
The designation applies from January 1st 2024, and will therefore affect the property bills you receive in the autumn of 2024.
Property tax bills for 2023 are being sent out now - click HERE for the deadlines to pay.
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