Residence tax on a French second home: who pays, how much, and why it is rising

France abolished the taxe d'habitation — the local residence tax — on main homes. It remains in full on second homes. In a valley where a large share of the housing stock is occupied a few weeks a year, this has become one of the first subjects owners raise with us. Here is who pays it, how it is worked out, why it can jump sharply from one commune to the next, and what it means if you are thinking of selling.

Who pays it, and why it still exists

The residence tax on main homes has been abolished since 1 January 2023. But the residence tax on second homes (taxe d'habitation sur les residences secondaires, THRS) was left untouched by that reform.

It is payable by anyone who has private use of a furnished property that is not their main home, whether they own it or rent it. Three words carry the whole definition:

• Furnished. An empty property is not liable to the THRS. It may instead fall under the tax on vacant housing, which is a different tax.
• Private use. It makes no difference whether you spend two weeks there or five months. What triggers the tax is that the property is available to you, not how long you actually stay.
• Not your main home. That is the dividing line, and it is not always obvious for someone living between two addresses.

Worth knowing: the tax on vacant housing does not apply to a second home, even one occupied for only part of the year. The two are sometimes confused in correspondence; they cover different situations.

How it is calculated

The THRS is based on the property's cadastral rental value (valeur locative cadastrale) — an administrative valuation, not a market rent — multiplied by the rates voted by the commune and, where applicable, by the inter-communal authority.

Two practical consequences:

• The amount varies widely between communes for a comparable property. The rates are not the same in Sallanches, Passy, Saint-Gervais-les-Bains, Les Houches, Chamonix or Megève.
• The rental value depends on the property's declared characteristics. A floor area, a comfort feature or an outbuilding recorded incorrectly feeds through, in either direction, for years.

The surcharge: where the real differences appear

This is where the gaps become significant. Communes in a zone tendue — a designated area of housing shortage — may, by vote of their municipal council, apply a surcharge (majoration) to the communal share of the THRS.

Two conditions therefore stack: the commune must be eligible, and it must have voted the surcharge. An eligible commune that has not voted it does not apply it.

There is no national rate: each commune sets its own, within the limits the law allows. That is why we do not publish a percentage per commune here — it is voted, it changes, and an out-of-date figure on a web page costs more than no figure at all. The right approach:

• Look at your own tax notice. Where a surcharge applies, it appears as a separate line. It is the most reliable source, and it relates to your property specifically.
• Ask the mairie whether a surcharge has been voted and at what rate, or consult the municipal council's published decisions.
• Compare year on year. A sharp rise with no works and no change of floor area almost always comes from a vote, not an error.

If you are weighing whether to keep a property whose annual cost has risen noticeably, that is a figure to set against its resale value. We will do that with you, with real numbers.

When the tax can be avoided or challenged

• The property is in fact your main home. If your main address changed and was never notified, the correction is made through the local personal tax office.
• The property is unfurnished and stays that way. It then leaves the THRS — and may enter the scope of the vacant housing tax.
• The property is uninhabitable or undergoing works that make occupation impossible: relief can be requested, with supporting evidence.
• An error in the property's recorded characteristics (floor area, comfort features, outbuildings). This is the most common ground for challenge, and the most often justified.

Claims are made to the service des impots des particuliers for the area the property is in, within the deadlines printed on the notice.

What it means if you are thinking of selling

In this valley the THRS is rarely the reason for a sale, but it is often the trigger. The pattern we see most: a family property, lightly used, whose combined annual cost — property tax, the THRS and its surcharge, service charges, heating out of season — ends up outweighing the use made of it.

Three things to establish before deciding:

1. The real annual cost of ownership. Add everything, not just the THRS. That total is what should be compared with the value you get from the property, and with the return it would produce if let.

2. Letting rather than selling. A let property generally stays liable to the THRS if it remains available to you between tenancies. In the Chamonix valley short-term letting also requires a permit and is subject to a quota, so it is not an immediate fallback — it is a project to work through.

3. The capital gain on resale. If you have owned the property a long time, the taper for length of ownership has already done much of the work. If you bought recently, the tax on resale will be heavy: better to know that before going to market.

Frequently asked questions

Is a second home subject to the residence tax?

Yes. The 2023 abolition applied only to main homes. The residence tax on second homes remains, and it can be increased by a surcharge in communes that have voted one.

Do I pay it if the property is only used two weeks a year?

Yes. What triggers the tax is having private use of a furnished property, not how long you occupy it.

Is an empty property taxed?

Not under the THRS, which requires the property to be furnished. An empty property may instead fall under the tax on vacant housing, which does not apply to furnished second homes.

Why has my tax risen so much?

Usually because the commune has voted or raised the surcharge applicable to second homes, or because communal rates were revised. Check the surcharge line on your notice and compare it with the previous year.

Does a tenant pay the residence tax on a second home?

Whoever has private use of the furnished property on 1 January is liable: that may be the owner or a year-round tenant. A holiday letting of a few weeks does not transfer the tax to the holidaymaker.

I live abroad — does that change anything?

Not for this tax. A French property that is not your main home is liable to the THRS whatever your country of residence. Where living abroad does change things is capital gains on resale, and inheritance — both covered in the articles linked below.

Can I challenge it?

Yes, if the characteristics recorded for your property are wrong, if it is in fact your main home, or if it is uninhabitable. The claim goes to the local personal tax office, within the deadlines shown on the notice.

What to take away

• The 2023 abolition covered main homes only: the THRS is still payable.
• Having a furnished property available to you triggers the tax, not how long you stay.
• The zone tendue surcharge is voted commune by commune: check your own notice, not a national average.
• An error in recorded floor area or comfort features is the most common ground for a successful challenge.
• Before selling because of running costs, add up the full annual figure and compare it with the property's value.

This is not tax advice. The rules described are those in force in 2026 and are applied property by property. For your own position, the local personal tax office for the area is the authority. What we bring is the price — a written valuation of your property, so that the decision to keep or sell rests on a figure.

Sources: service-public.gouv.fr (residence tax on second homes, tax on vacant housing). Checked in October 2026.

Also worth reading: capital gains tax when you sell a second home, and second homes, tax and inheritance. Or go straight to a free written valuation of your property.