Local taxes

Residential tax on second homes: when do you have to pay it?

Publié le 10 novembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)

If the tax on the principal residence has been removed since 1er January 2023, it is maintained on secondary residences. Service-Public.fr remind you of the deadlines.

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Image 1Crédits: HJBC stock.adobe.com

The second home tax is collected for the benefit of local communities. The amount varies from municipality to municipality and also depends on the characteristics of the property. It applies to furnished premises and outbuildings (e.g. a garage). No allowance can be applied.

Notices of taxation of the residential tax on a second home are issued annually in November.

They are available on the tax website in your special space :

  • from 7 November if you are not monthly;
  • starting on november 20 if you are monthly.

The paper notice shall be sent:

  • between 8 and 20 November if you are not monthly;
  • between 22 and 29 november if you are monthly.

The payment deadline is:

  • the December 15 at midnight if you do not use a dematerialized payment method;
  • the December 20 at midnight in the case of dematerialized payment.

If you have opted for direct debit, it is made to your bank account as of December 27.

For more information, see the Service-Public.fr : Residential tax on second homes.

Reminder

since 2023, homeowners must make a specific declaration of occupation regarding all their real estate on the tax department Manage my real estate. The first declaration was closed on August 10, 2023.

You must refile only if there is a change in the situation.

Warning  

you may have been wrongly notified of a house tax because the tax department has two addresses known to you. If the error is confirmed, you will of course be exempt. To report an error, contact the tax department via the secure email of your particular space on impots.gouv.fr or 0 809 401 401.

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