Council tax and second homes: Does this apply to you ?

Since 2023, the housing tax on main residences has been abolished for all French households. Good news? Not so fast. Second homes and vacant properties remain fully taxable. And the distinction between these two categories is by no means trivial: it determines the amount you will have to pay, the exemptions you are entitled to, and the procedures you need to follow.

For property owners in ski resorts (Méribel, Courchevel and the surrounding area), the issue is even more pressing. Between high-demand areas and tourist areas, local surcharges and reporting obligations, it’s best to know exactly what you’re getting into.

Key points to remember:

• Council tax remains payable on any second home, whether you occupy it for two weeks or six months a year
• A vacant property (unfurnished, unoccupied) may be subject to a specific tax of up to 34% of its registered rental value
• Several exemptions exist, notably for residents of care homes, returning expatriates and certain furnished holiday lets in rural areas
• Please feel free to consult all our guides before considering the purchase of your flat in Méribel

Council tax on second homes: who is affected in 2026?

Any furnished property that is not your main residence on 1 January of the tax year is considered a second home. You are liable for council tax as soon as you are the owner, beneficial owner or even a year-round tenant. No minimum occupancy threshold is required to trigger the tax.

In practical terms, what does this cover? Your flat in Méribel where you spend your winter holidays. The family home in Brittany occupied for three weeks in August. The studio you keep furnished ‘just in case’ in a town where you no longer live. You still need to choose your mountain flat carefully

The key criteria are that the property is furnished and that it is not your main residence. It doesn’t matter whether you stay there for two nights a year or two months!

A few situations warrant special attention:

1. Accommodation provided by an employer may be considered a second home if you own another property elsewhere that is declared as your main residence
2. Year-round tenants of a second home are also liable for the tax, not just the owners
3. The usufructuary (and not the bare owner) is the person legally liable in the case of a division of ownership

Unsure about the classification of your property? Check your occupancy declaration on impots.gouv.fr. This is the document that counts for the tax authorities.

How do you declare your second home to the tax authorities?

Every owner must declare the nature of occupation of their properties by 1 July each year. This obligation, introduced in 2023, applies to all properties owned, without exception, including garages and outbuildings.

The procedure is carried out online, via your personal account on impots.gouv.fr, under the ‘Manage my properties’ section. Here, you indicate whether the property is your main residence, a second home, let out, or vacant. If it is let out, you must also provide the details of the occupants (surname, first name, date of birth).

Do you find this tedious? Perhaps. But skipping this step is costly… The authorities impose a fine of €150 per property in the event of omission, error or an inaccurate declaration. And as the tax authorities now cross-check land registry data with tax returns, inconsistencies are quickly spotted.

How is the council tax on holiday homes calculated?

The amount of council tax on a second home is based on the property’s registered rental value, which is adjusted annually by a coefficient set in the Finance Act. This theoretical amount is then multiplied by the tax rate set by your local council and, where applicable, by the wider local authority.

This is where things get tricky for owners in holiday resorts.

In high-demand areas (municipalities where demand for housing far exceeds supply), local councils can vote to increase the local council’s share by up to 60%.

Méribel, Courchevel and most major Alpine resorts fall into this category. An apartment with a basic tax of €2,000 can thus rise to €3,200 after the surcharge.

The tax notice usually arrives in the last quarter of the year, with payment due in December.

Some exemptions and special cases for your second home

An exemption for people in specialist care homes

If you move into a care home or a nursing home, your former main residence (which effectively becomes a second home) is automatically exempt from council tax. This measure applies from the year following your admission, without any specific action required on your part.

Please note, however: only your former main residence is affected. If you own other second homes, they remain fully taxable. The exemption applies only to the property you occupied before entering the care home.

Exemptions in France Rural Revitalisation Zones (ZFRR)

In certain municipalities classified as France Rural Revitalisation Zones, classified furnished tourist accommodation and guesthouses may be exempt from council tax. This exemption is not automatic: it requires a decision by the local council before 1 October 2026 to apply from the following year.

As for the formalities, you must submit form Cerfa no. 13567*02 to your tax office before 1 March. Without this declaration, there is no exemption, even if the municipality has voted for it.

What about expatriates and exceptional circumstances?

Are you returning from living abroad and retaining a property in France that you have been unable to occupy as your main residence? An exemption may still be possible, but this requires a claim to be made to your tax office, accompanied by supporting documents proving the unavoidable nature of the situation.

Furthermore, if professional or family reasons prevent you from living in your property (job transfer, prolonged hospitalisation, legal proceedings), you can apply for an exemption from the surcharge in high-demand areas. The property remains taxable, but without the local council surcharge.

Tax on vacant properties: a common source of confusion

What is a taxable vacant property?

A vacant property, for tax purposes, is an unfurnished property that has been unoccupied for at least one year (for the TLV, tax on vacant properties) or two years (for the THLV, housing tax on vacant properties). The property must be habitable: connected to water and electricity, and have functional sanitary facilities.

The TLV applies in urban areas with more than 50,000 inhabitants experiencing a significant imbalance between supply and demand. The THLV, meanwhile, applies to local authorities that have voted to introduce it, including those outside major urban areas. An uninhabitable property (collapsed roof, no heating, proven unfitness for habitation) is exempt from both taxes.

Full calculation and rates for vacant property taxes

The basis for calculation is the same as for the standard housing tax: the property’s cadastral rental value. What changes are the rates.

For the TLV, the scale is national and progressive:

1. First year of vacancy: 17% of the cadastral rental value
2. From the second year onwards: 34% of the cadastral rental value

Revenue from the TLV is paid in full to Anah (the National Housing Agency) to fund renovation programmes. The THLV, on the other hand, applies rates that vary by local authority and goes directly into the local authority’s budget.

So, how can you avoid paying tax on a vacant property?

There are several ways to ensure your property is exempt from taxation. The most obvious: rent it out. A standard tenancy agreement or a short-term tenancy (lasting 1 to 10 months, intended for students or workers on secondment) is sufficient to prove the property is occupied.

Another option is to furnish the property. A furnished but unoccupied property falls into the ‘second home’ category, which is subject to the housing tax but not the TLV (often more advantageous depending on the local authority).

If your property requires renovation work before it can be let, Anah offers renovation grants. The “Zero Vacant Homes” programme, run by local authorities, also supports owners with the necessary procedures. Check with your local council or inter-municipal authority.

Procedures and appeals: what are your rights when dealing with the tax authorities?

Do you dispute the amount of your tax or believe you are entitled to an exemption that has not been applied? You have the right to lodge a complaint under the General Tax Code. The deadline runs until 31 December of the year following the date the tax notice was issued.

There are two ways to do this. The quickest is via the secure messaging service in your personal account on impots.gouv.fr, under the ‘Write to the tax authorities’ section. You can also send a registered letter to the tax office whose contact details are on your tax notice.

Whilst your appeal is being processed, you may request a deferral of payment. In practical terms, this means you do not have to pay until the tax authorities have reached a decision. You must state this explicitly in your letter or message; otherwise, the deferral will not be granted.

Need quick information before taking formal action? The tax helpline (0809 401 401, standard rate call) is available Monday to Friday. Advisors can tell you whether your situation warrants an appeal and what supporting documents to gather.

Managing property tax effectively in ski resorts

Property owners in Méribel, Courchevel or other Alpine resorts face particularly high local taxes. The combination of often generous assessed rental values and surcharges in high-demand areas can result in substantial tax bills. There are a few ways to keep costs under control and optimise your tax situation.

The status of a classified furnished holiday let offers real tax benefits in tourist areas. If your property is classified and let for part of the year, you may be eligible for tax relief on your rental income (71% under the micro-BIC scheme for classified furnished lets, subject to conditions). Regular seasonal letting also proves the property is occupied, which prevents it from being reclassified as vacant accommodation. Feel free to consult our comprehensive guide to LMNP investment in the mountains.

Ensure your declarations are consistent. A property declared as a “second home” whilst being rented out for 30 weeks a year via a booking platform may cause issues. Conversely, a property declared as a “furnished tourist accommodation” but never rented out will raise questions. The tax authorities cross-check tax data, occupancy declarations and income declared under the BIC category. Errors are costly, and not just in terms of fines: a reclassification can lead to back-tax demands covering several years.

What if you sell your property? The solicitor will apportion the council tax between the seller and the buyer, following the same logic as for property tax. As the housing tax is payable by the occupier as at 1 January, you remain liable for it if the sale takes place during the year. The pro-rata calculation agreed with the solicitor is a matter of mutual agreement between the parties, not a legal obligation. Discuss this when signing the preliminary sale agreement to avoid any unpleasant surprises.

One final piece of advice: consult a tax expert specialising in mountain property. The rules change every year (new zoning, changes to rates, reforms to furnished holiday rentals). A professional who understands the local specifics will help you avoid mistakes and identify savings you might not have thought of on your own.