Taxe Foncière and Taxe d'Habitation on a Second Home in France

Every owner of a property in France receives a yearly avis de taxe foncière — the property tax bill — from the tax administration, the Finances publiques. Whoever owns the property on 1 January owes the whole year's tax, even after a sale in March (the deed of sale often shares it out). The owner of a furnished home that is not their main home — a second home (résidence secondaire) — also receives an avis de taxe d'habitation: the tax was abolished for main homes but stays for second homes, so it reaches nearly every foreign owner.

When they arrive and when to pay

• Taxe foncière: online in your personal space from late August (in 2026 from 27 August), paper copies until late September; due in mid-October — in 2026 15 October, or 20 October paid online.
• Taxe d'habitation on a second home: usually sent in November and due in mid-December — the date is on the bill.
• An amount over €300 must be paid electronically (online, direct debit or monthly instalments). A late payment adds 10%.

The surcharge in tight housing areas

In towns where housing is scarce (zones tendues), the council may add a surcharge (majoration) of 5% to 60% to the taxe d'habitation on second homes, and the list of such towns has grown. A few situations are exempt — for example a home you must keep for your work; the request goes to the tax office.

Declare how the property is used

Since 2023 every owner must declare on impots.gouv.fr, under Gérer mes biens immobiliers, how each property is used — main home, second home, let (and to whom) or empty — and declare again after any change, by 30 June of the next year. The law provides a fine of €150 per property for a missing or wrong declaration. A wrong status is also a common reason for a wrong bill: a home let to a tenant as their main home should not bring the owner a taxe d'habitation.

Check before you pay

Pay only in your personal space on impots.gouv.fr, by direct debit, or as the bill states — never through a link in a text message or e-mail. A non-resident owner can open the personal space with the tax number printed on the bill. A claim against a local tax bill generally goes to the office named on it by 31 December of the following year. Income from letting the property is a separate notice: see the avis d'imposition. A lawyer for property tax for foreign owners can check the bill and the declaration.