Second Home Tax in France: 2026 Rules for Foreign Owners

Here is the annual picture at a glance:

France abolished the taxe d'habitation on main residences in 2023 — but kept it on second homes, and gave councils a weapon: in officially "tense" housing zones (zones tendues), the commune may vote a surcharge of 5% to 60% on your bill (article 1407 ter of the tax code).

The list of eligible communes was widened massively in 2023 to ~3,700 communes, catching most tourist coastlines and cities: Paris, Nice, Bordeaux, Biarritz, Saint-Malo, Annecy and most of the Riviera apply the maximum 60%.

How to check your commune: your annual avis de taxe d'habitation states the surcharge line by line, and the impots.gouv simulator lists the majoration rate by commune. Exemptions exist in three narrow cases: you are forced to live elsewhere for professional reasons, you have moved to a care home, or the property is objectively uninhabitable.

Since 2023, every owner of French residential property — resident or not — must declare how each property is occupied (main home, second home, rented, vacant) in the « Gérer mes biens immobiliers » section of impots.gouv.fr. This is how the tax office decides who still owes taxe d'habitation.

• One-off declaration, then update only when the situation changes (new tenant, property sold, change of use).
• Fine of €150 per dwelling for missing or incorrect declarations.
• Foreign owners regularly discover the obligation through the fine — create your French tax account (numéro fiscal) early, even if you owe no income tax in France.

Renting your French second home — even a few weeks on Airbnb — makes the income taxable in France first, wherever you live:

• Income tax: non-residents pay a minimum rate of 20% (30% above ~€29,000 of French taxable income).
• Social levies: 17.2% — reduced to 7.5% if you are covered by an EU/EEA or UK social security system (withdrawal agreement).
• The 2025 holiday-let reform (loi Le Meur) cut the micro-BIC regime for furnished tourist lets: unclassified lets now get only a 30% allowance capped at €15,000 of revenue (was 50%/€77,700); classified (classé) lets keep 50% up to €77,700. Above the caps — or whenever real costs are high — the régime réel with full expense deduction usually wins.
• Some tourist communes also require registration and cap rental days.

Double-tax treaties (UK, US…) generally give France first taxing rights on French rental income, with a credit at home — you rarely pay twice, but you must file in France.

Owning a French home gives no residence rights. Since Brexit, UK owners join Americans and other non-EU nationals under the Schengen rule: 90 days maximum in any rolling 180-day window, all Schengen countries combined.

• Want longer summers? The temporary long-stay visa (VLS-T « visiteur ») allows up to 6 months per year without becoming French tax resident — proof of income and private health cover required.
• Beware the tipping point: spend most of the year in France, or move your economic centre here, and you become French tax resident — a different regime entirely; see our guides to moving to France and retiring to France.

British owners are the largest foreign contingent in French second homes, and Brexit rewrote their rulebook. Where UK owners stand in 2026:

• Stays: 90/180-day Schengen rule applies — the VLS-T visitor visa is the legal route to 6-month summers.
• Social levies: the withdrawal agreement preserved the reduced 7.5% rate (instead of 17.2%) on French rental income and capital gains for UK residents covered by UK social security — a point tax offices apply correctly but only if your return claims it.
• Selling: UK residents now count as non-EU — an accredited fiscal representative is mandatory above €150,000 (0.4-1% of the price), a post-Brexit cost that surprises most sellers.
• HMRC side: French rental income and gains must also be reported in the UK, with a credit for French tax paid under the treaty — double filing, not double taxation.
• Currency: taxes are due in euros on French dates; a standing euro balance avoids paying October's taxe foncière at a bad exchange rate.

The purchase itself is taxed like any French home — 7-8% acquisition costs on an existing property (see notaire fees explained) — but second-home buyers face specific points:

• No first-time-buyer perks: the 2025-2028 transfer-tax increase voted by most départements applies to you in full (primary-residence first-time buyers are exempt).
• Financing works normally: French banks lend on second homes at the same rates — deposits and the 35% rule per our French mortgage guide.
• Insurance: a second home left empty needs owner (PNO-type) cover — small cost, big consequences if skipped.
• Budget the annual taxes above before committing: in a 60%-surcharge resort, the recurring bill often surprises more than the purchase costs.

The tax bill is only part of the annual budget of a French second home. The recurring non-tax costs, from real owner budgets:

Two administrative points worth knowing:

• Second home ≠ vacant home: a property declared as résidence secondaire pays taxe d'habitation but escapes the separate vacant-property taxes (TLV/THLV) — one more reason to file the occupancy declaration correctly.
• France taxes the property, not the visits: everything in this guide applies even if you never rent and rarely come — there is no "low use" discount.

Unlike a main residence, a second home enjoys no capital gains exemption:

• 19% income tax on the gain + social levies (7.5% UK / 17.2% others) + a 2-6% surtax on gains above €50,000.
• Taper relief starts in year 6: full income-tax exemption after 22 years, social levies after 30 years.
• Non-EU residents (including UK) selling above €150,000 must appoint an accredited fiscal representative.

The mechanics, allowances and the invoice trap for renovation costs are detailed in our guides to capital gains tax on French property and selling property in France as a non-resident.