Housing tax on secondary residences in Paris: the 2026 guide
6 minutes
The housing tax (taxe d'habitation) has been abolished for primary residences since 2023. However, if you own a Parisian apartment that you do not occupy as your main residence—such as a pied-à-terre, company housing, secondary residence, or property rented out via a Civil Code lease—it remains fully due. And in Paris, the amount can come as a surprise.
This guide explains who is liable, how the calculation works, what exemptions exist, and how to respond in case of an error on your tax notice.
Who must pay the housing tax in 2026?
The housing tax is payable by the person who has effective enjoyment of the accommodation on January 1st of the tax year—whether they are the owner, tenant, or usufructuary. It is the situation on January 1st that determines the taxpayer liable for the entire year, regardless of any change occurring after this date.
Situation | Housing tax due? |
|---|---|
Primary residence | No — abolished since 2023 |
Secondary residence (owner-occupier) | Yes |
Parisian pied-à-terre (primary residence elsewhere) | Yes |
Company housing (primary residence elsewhere) | Yes, except for exemption from the surcharge |
Tenant on a Civil Code lease (secondary residence) | Yes, payable by the tenant |
Unfurnished vacant housing | No — but vacant housing tax (TLV) applies |
💡 Key point for landlords renting under a Civil Code lease: when the property is rented to a tenant as their secondary residence, it is the tenant who is liable for the housing tax—not the owner. This allocation must be clearly anticipated during rent and lease negotiations.
How is the housing tax calculated in Paris?
The calculation mechanism is based on two elements: the cadastral rental value of the property and the tax rates voted by local authorities.
Housing tax = Cadastral rental value × Local tax rate
The cadastral rental value is a theoretical value set by the tax administration, supposed to represent the annual rent that the property could generate. It depends on the size of the property, its location, its comfort level, and its period of construction. This value is adjusted upward each year by an update coefficient voted in the finance law.
In Paris, several bodies vote on their own rate—the Council of Paris, the Île-de-France region, the Société du Grand Paris, the Métropole du Grand Paris, and the public land establishment, whose contributions are added together to form the final amount of the tax.
Concrete example: a Parisian apartment with a cadastral rental value of €4,800:
Step | Calculation | Result |
|---|---|---|
Cadastral rental value | — | €4,800 |
Council of Paris rate (example) | 4,800 × 13.4% | €643 |
Region rate + other bodies | Variable | ~€150–200 |
Estimated total before surcharge | — | ~€800–850 |
⚠️ In Paris, the housing tax on secondary residences can represent the equivalent of one to one and a half months' rent for a standard apartment. This is a budget item that must be systematically integrated into the return-on-investment calculation for a rental investment under a Civil Code lease or a secondary residence.
The specific surcharge for secondary residences
In municipalities with a tight rental market—which includes Paris—a surcharge on the housing tax may apply to the municipal share. Its rate varies from 5% to 60% depending on the decision of the Council of Paris.
This surcharge has a clear political objective: to increase the cost of holding under-occupied housing to encourage owners to put it back on the rental market or make it their primary residence.
Who can be exempted from the surcharge?
Three situations qualify for an exemption request regarding the surcharge—not the base tax:
Situation | Surcharge exemption? |
|---|---|
Professional activity requiring residence elsewhere | Upon reasoned request |
Admission to a nursing home (EHPAD) or long-term care facility | Upon reasoned request |
Inability to occupy the dwelling due to reasons beyond your control | Upon reasoned request |
The request is made by mail or via the secure messaging system of your account on impots.gouv.fr, addressed to the individual tax office responsible for your secondary residence.
Housing tax exemptions for secondary residences
Total exemptions from housing tax on a secondary residence are rare. They exist under precise circumstances.
Admission to a nursing home (EHPAD) or specialized institution
If you leave your primary residence to move permanently into a nursing home (EHPAD) or a long-term care facility, your former home may be exempt from housing tax—subject to income conditions and provided that the property is not made available to a third party.
Classified furnished tourist rentals in FRR zones
In municipalities located in a France Ruralités Revitalisation (FRR) zone, certain municipalities may grant an exemption by local decision for classified furnished tourist accommodations and bed and breakfasts. This case does not apply to Paris.
Exceptional situations
Apart from the previous cases, an exemption is not automatic. It requires an active process with the administration and solid justification of the situation.
Reporting obligation: the occupancy declaration
Since 2023, all property owners in France must annually declare the occupancy of their properties via their personal space on impots.gouv.fr, under the section "Gérer mes biens immobiliers" (Manage my real estate properties).
This declaration specifies for each property: whether it is occupied by the owner as a primary or secondary residence, rented out (and to whom), occupied free of charge, or vacant. It determines the correct calculation of the housing tax and the tax on vacant properties.
Situation to declare | Tax impact |
|---|---|
Owner's secondary residence | Housing tax on secondary residences (RS) |
Rented property (Civil Code lease, 1989 law, mobility lease) | Tax paid by the tenant or exemption depending on the case |
Property vacant for more than 2 years | Tax on vacant housing (TLV) |
Premises under renovation | Possible tax relief upon request |
⚠️ An incomplete or incorrect declaration can lead to incorrect taxation—either an overpayment claimed by the administration, or an unapplied tax that generates a subsequent adjustment. Update this declaration with every change in circumstances.
Calendar and payment terms
Unlike the property tax (taxe foncière, payable in October), the housing tax on secondary residences is generally due later in the year.
Format | Usual deadline |
|---|---|
Paper notice | Mid-November to mid-December |
Online notice | A few days after the paper notice |
Direct debit | Date indicated on the notice |
The precise date appears on your tax notice—it takes precedence over any general indication. A late payment results in a 10% surcharge applied automatically.
For amounts exceeding €300, payment must be made online (or via direct debit or monthly payment plan).
What to do in case of an error on your notice?
Errors are common—after moving, renting out a property, or changing the property's status. The rule: pay first, claim later. Failure to pay on time generates penalties regardless of the validity of your claim.
Claims are submitted on impots.gouv.fr: personal space → Messagerie sécurisée (Secure messaging) → Écrire (Write) → Réclamation/Contestation (Claim/Dispute) → Taxe d'habitation (Housing tax). You can also send a letter to the public finance center responsible for the property.
Useful supporting documents to attach:
Document | Purpose |
|---|---|
Tenancy agreement | Proves that the property is rented and to whom |
Tenant's entry or exit date | Specifies the situation as of January 1st |
Utility bills (water, electricity, internet) | Proves effective occupancy |
Proof of tax residence | For non-resident owners |
Deed of sale | If the property was sold before January 1st |
The deadline for filing a claim is set for December 31st of year N to dispute the tax of year N−1.
Housing tax and Civil Code leases: what owners must anticipate
This is a point that many owners renting under a Civil Code lease overlook when drafting their contracts. The housing tax on a secondary residence is payable by the occupier on January 1st—not necessarily by the owner.
When an individual rents a Parisian apartment via a Civil Code lease as a secondary residence, the tenant is liable for the housing tax for the year. On the other hand, if a company signs the lease (corporate lease), it may, depending on the case, be liable for the tax—or the tax may be canceled if the property is considered professional premises rather than a secondary residence.
The distribution of the tax burden must be anticipated in the rent negotiation and, if necessary, formalized in a clause of the lease to avoid any dispute during occupancy.
💡 For owners who manage their property through BAUVAUT: we systematically integrate this aspect into the structure of Civil Code leases and in advising owners on the net return of their property—housing tax included in the calculation.
Other suggested articles:
Civil Code lease: contractual freedom, real risks, and right profiles
Property tax in Paris: calculation, exemptions, and trends in 2026
Do you have a secondary property in Paris and want to optimize it?
BAUVAUT supports owners of Parisian secondary residences in renting via Civil Code leases—unregulated rent, corporate tenants, or expats, full management. A way to make your property profitable while retaining the option to repossess it at the end of the term. Contact us for an initial free consultation.
