Hundreds of French communes impose maximum surcharge on second homes
Second-home owners across France are facing increased tax bills this year as hundreds of communes impose the maximum surcharge on the taxe d'habitation des résidences secondaires. A total of 1,666 communes located in areas classified as facing housing shortages have applied surcharges for 2026, with 688 of them—41% of the total—charging the maximum 60% rate, up from 40% the previous year.
The increase comes as local authorities look to raise funds following the spring elections, and represents a continuation of a trend that saw the number of communes applying surcharges jump from around 300 in 2023 to 1,461 in 2024.
Bills for the second-home tax will begin arriving in autumn, with payments due in December or spread across 10 equal monthly instalments for those who have opted for mensualisation.
Scale of second-home taxation
France has approximately 3.8 million second homes, representing about 10% of the country's total housing stock, significantly higher than the 0.6% in England and Wales. Nearly 40% of these properties are located along the Atlantic and Mediterranean coasts and on Corsica, while 16% are in mountainous areas, particularly the Alps and Pyrénées.
The tax reform that now limits the taxe d'habitation solely to second homes was a key pledge of President Emmanuel Macron's first presidential campaign in 2017, promoted as both an alleviation of tax burdens on primary-residence homeowners and a way to simplify France's complex tax bureaucracy.
How the surcharge works
The tax bill is based on the theoretical annual rental value of the property, known as the valeur locative cadastrale. This notional value dates from 1970 for built properties and is updated annually by a coefficient de revalorisation following inflation. Local authorities then apply a rate to this base, meaning final bills can vary depending on municipal decisions.
Communes classified as a zone tendue—areas facing housing shortages—can add an additional surtax ranging from 5% to 60%. To receive this official designation, local authorities must demonstrate that the area has a housing shortage or that locals are priced out of the market, meeting criteria including high median rents, significant differences between social and private housing rents, low rates of new construction, and limited prospects for land supply development.
The zone tendue classification was expanded in August 2023 when the government relaxed requirements, allowing communes with populations under 50,000 inhabitants to apply for the designation. As of January 1, 2024, 3,690 communes had received zone tendue status. These typically include larger cities and their suburbs, coastal areas, and the Alps.
Geographic concentration of maximum surcharges
Certain departments have seen particularly high numbers of communes apply the maximum 60% rate. Haute-Savoie leads with 63 communes charging the maximum, accounting for nearly 10% of the national total. Other departments with significant numbers include Calvados with 33 communes, Morbihan with 30, and Savoie, Landes, and Vaucluse each with 29.
This geographic pattern reflects the concentration of second homes in coastal and mountain areas. Over two-thirds of second home owners in France are aged 60 or over, rising to 75% in certain coastal areas, with 38% of owners living at least three hours away from their second property.
Revenue fluctuations drive increases
The increase in communes applying maximum surcharges is potentially tied to a sharp drop in revenues recorded from the surcharge last year, following two years of significant over-taxation. The switch to levying the tax solely on second homes and the introduction of the mandatory property declaration system in 2023 led to thousands of billing errors, many resulting in residents being asked to pay too much or incorrectly seeing the tax levied on main properties.
The mandatory property declaration system, known as Gérer mes biens immobiliers, experienced significant technical problems and delays in its first year, with the deadline extended multiple times from the original June 30 to August 10, 2023.
Local authorities collected around €1.8 billion in excess second-home taxes across 2023 and 2024 according to a report from state auditors the Cour des comptes, a figure that increases to €2 billion when over-taxation of vacant homes is included. However, legal challenges were brought against the French state, and refunds came from state coffers rather than local budgets.
With billing issues mostly resolved between 2024 and 2025, local authorities saw revenues from the surtax drop sharply. In Paris, income from the surtax fell 26%, according to real estate agency Green-Acres. Other cities experienced even steeper declines: Lille saw revenues drop 57%, Grenoble 56%, Nantes 48%, and Rennes, Strasbourg, Toulouse, and Lyon each saw 47% decreases. For larger cities such as Lyon and Toulouse, this represents around €10 million less in surtax receipts from 2025 than 2024.
Who is affected
Approximately 90% of French second homes are owned by people who live in France, with only about 10% belonging to someone living abroad. Among foreign buyers, Belgians now account for 20% of non-resident purchases, overtaking Britons who are in second place.
A government search tool allows property owners to check if their commune is classified as a zone tendue and has the ability to add the surcharge. A list of all communes charging the surtax in 2026, along with the specific rates they are levying, is available on Le Figaro's website.
