Annual vacant housing tax (VLT) and vacant housing tax (VLT)

Verified 09 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Have you owned a home that has been vacant for at least 1 year? Depending on the municipality in which it is located, you may have to pay the annual vacant housing tax (VLT) or the vacant housing tax (VLT).

In some municipalities, you have to pay a tax on vacant housing if you own a unfurnished dwelling unoccupied for at least 1 year, at 1er January of the taxation year.

This is the case if your accommodation is located in stretched area.

To check whether your municipality is subject to tax on vacant accommodation, you can use the following simulator:

Check whether your municipality is in a stretched zone for the vacant housing tax (VLT) and the increase of the housing tax on secondary residences

If your dwelling is not subject to vacant dwelling tax, it can be subject to the vacant dwelling tax (VLT).

TLV

If you have a unfurnished dwelling vacant for at least 1 year and that it is located in a stretched area, you have to pay the vacant housing tax (VLT). This tax is collected by the State.

You have to pay tax on vacant housing if you own or usufructuary vacant accommodation in the municipalities concerned by the tax.

They're municipalities in stretched areas.

The municipalities concerned are:

  • Municipalities belonging to a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between housing supply and demand
  • Municipalities with a high proportion of dwellings used for housing other than those used for the main dwelling

These municipalities are those where the increase in housing tax on second homes.

Please note

In the case of municipalities with a high proportion of dwellings used for housing other than those used for the main dwelling, the tax on vacant dwellings applies since 1er January 2024.

If you are owner of a dwelling, you must perform a declaration of occupation with the tax services.

You must file this return with the tax authorities before 1er July if you are in any of the following situations:

  • Undeclared dwelling
  • Changes since the previous declaration

You must indicate whether you retain enjoyment of the dwelling.

In this case, you must specify the nature of your occupation :

  • Principal residence
  • Secondary residence
  • Vacant housing

If the accommodation is third-party occupied (for example, tenant), you must identify the tenant by providing the following information:

  • Name
  • First Name
  • Date of birth
  • Country, county and municipality of birth

You have to file your return in your personal space on the website impots.gouv.fr (Manage my real estate):

Taxes: access your Special Space

FYI  

In the absence of a declaration or in case of inaccuracy, you risk a fine of €150 by premises concerned.

You do not have to pay the TLV in the following cases:

  • Accommodation that is not for residential use
  • Vacant dwelling independently of your will (for example, dwelling rented or sold at market price, but not purchased or acquired)
  • Dwelling occupied more than 90 consecutive days (3 months) in a year
  • Housing that requires significant work to be habitable (e.g. complete heating). In practice, the cost of the work must exceed 25% of the value of the dwelling.
  • Furnished secondary residence subject to the housing tax

The tax is calculated on the basis of cadastral rental value of the house.

This rental value is revalued every year, in particular in line with price increases.

The amount of the tax is obtained by multiplying the rental value by one tax rate.

This rate shall be set at:

  • 17% for 1re taxation year
  • 34% for subsequent years

Please note

If you have more than one vacant dwelling, you must pay tax for each.

You get a notice indicating the amount of the VAT to be paid.

You can also find it on your space on impots.gouv.fr.

Taxes: access your Special Space

You can to pay the tax by various means.

You can make a claim if you feel you do not have to pay the HST.

The filing of a claim does not exempt you from the payment of the fee.

However, you can request a stay of payment.

THLV

In some municipalities and for some dwellings, you have to pay a housing tax on vacant dwellings (THLV). This tax is levied by the municipalities and intercommunalities.

You must pay the THLV if you own or usufructuary of a unfurnished accommodation vacant for more than 2 years (at 1er January of the taxation year).

This housing must fulfill the following conditions:

  • For residential use
  • Located in a municipality (or a EPCI: titleContent) which decided to set up the THLV

If you are owner of a dwelling, you must perform a declaration of occupation with the tax services.

You must file this return with the tax authorities before 1er July if you are in any of the following situations:

  • Undeclared dwelling
  • Changes since the previous declaration

You must indicate whether you retain enjoyment of the dwelling.

In this case, you must specify the nature of your occupation :

  • Principal residence
  • Secondary residence
  • Vacant housing

If the accommodation is third-party occupied (for example, tenant), you must identify the tenant by providing the following information:

  • Name
  • First Name
  • Date of birth
  • Country, county and municipality of birth

You have to file your return in your personal space on the website impots.gouv.fr (Manage my real estate):

Taxes: access your Special Space

FYI  

In the absence of a declaration or in case of inaccuracy, you risk a fine of €150 by premises concerned.

You do not have to pay the THLV in the following cases:

  • Vacant dwelling independently of your will (for example, dwelling rented or sold at market price, but not purchased or acquired)
  • Housing occupied more than 90 consecutive days (3 months) in the previous 2 years
  • Housing that requires significant work to be habitable (e.g. complete heating). In practice, the cost of the work must exceed 25% of the value of the dwelling
  • Furnished secondary residence subject to the housing tax.

The tax is calculated on the basis of cadastral rental value of the house.

The amount of tax is obtained by multiplying the rental value by a tax rate.

The rate varies from municipality to municipality.

You get a notice indicating the amount of the THLV to be paid.

You can also find on your space on impots.gouv.fr.

Taxes: access your Special Space

You can to pay the tax by various means.

You can make a claim if you feel you do not have to pay the THLV.

The filing of a claim does not exempt you from the payment of the fee.

However, you can request a stay of payment.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)