NOVEMBER 2025
What is the taxe d’habitation
The taxe d’habitation is a local housing tax charged every year on furnished homes in France. If you own a second home in France (not your main residence), you usually have to pay it.
Do I still pay it if I live abroad?
Yes. Even if you live outside France, if you own a home there that is not your main residence, you are still required to pay the taxe d’habitation on that property.
But wasn’t this tax abolished?
Partly!
The taxe d’habitation has been abolished for main homes (where you actually live most of the year).
However, it still applies to second homes — whether you are French or foreign.
What counts as a “second home”?
A second home (résidence secondaire) is any furnished property that:
Is not your main home, and
Is available for you to use, even if you only stay there a few weeks a year.
That includes a holiday home, a pied-à-terre, or a family house you visit sometimes.
How is the tax amount decided?The amount depends on two things:
The rental value of your property (called “valeur locative cadastrale”).
The local tax rate, which is decided by your commune (local council).
Each commune sets its own rate — so it can vary a lot depending on where your property is.
Can communes charge extra for second homes?
Yes. Some towns, especially in areas where housing is in short supply (called zones tendues), can add a surcharge (a “majoration”) to second-home taxes.
This extra charge can be up to 60% more in some places. (Check here to see if you are in a ZONE TENDUE)
Do foreigners or non-residents pay more?
No, not automatically. Foreigners pay the same taxas French citizens. However, your property may still be in an area with higher rates or surcharges.
Can I be exempt from paying?
Usually no, but there are a few exceptions:
If your property is unusable (for example, after serious damage or under renovation).
- If your local commune offers a special exemption (rare, mostly in small rural areas).Otherwise, there are no special exemptions just because you’re a foreigner or non-resident.
What if the property is empty?
If it’s empty but still habitable, you may still have to pay.
If it’s unfurnished or uninhabitable, you might be charged a different tax (called taxe sur les logements vacants).
How and when do I pay?
The tax is based on who owns or uses the property on January 1st of each year.
You’ll get your bill (called an avis de taxe d’habitation) later in the year, usually around autumn.
- You can pay onlinethrough your impots.gouv.fr account, even if you live abroad.
Who can I contact for help?
You can contact the local tax office (Service des Impôts des Particuliers)in the area where your property is located.
They can explain:
- How your tax was calculated
- If any surcharge applies
- How to pay from abroad
You can find contact info on www.impots.gouv.fr.
IN SHORT
| Situation | Do you pay taxe d’habitation? |
|---|---|
| Main home (where you live most of the year) | No — it’s been abolished |
| Second home (holiday or occasional home) | ✅ Yes, still applies |
| Foreign owner | ✅ Yes, same as French residents |
| Property in a high-demand area (zone tendue) | Possibly higher (up to +60%) |