French Local Property Taxes for Non-Residents: Taxe Foncière and Taxe d'Habitation
- 23 juin
- 9 min de lecture
French local property taxes apply to non-resident owners just as they do to French residents. If you own a flat in Nice, a chalet in Chamonix or a farmhouse in the Dordogne while living abroad, you remain liable for taxe foncière and, in many cases, taxe d'habitation on second homes, even when your income tax is handled by the non-residents service.
This guide explains the two main local taxes, who pays them when a property is empty, let or used as a holiday home, how to declare occupancy on impots.gouv.fr, and typical payment deadlines. It complements our guides on renting out French property, IFI wealth tax and capital gains tax.
Local taxes are not collected by your notaire at purchase, but the deed and occupancy status you declare afterwards shape what bills you receive. FrenchNotaires can match you free of charge with a bilingual notaire, usually within about 48 hours, if you are buying, selling or restructuring French property from abroad.
In this guide
Two local taxes to understand
French local property taxation rests on two distinct concepts:
Taxe foncière taxes ownership of built or unbuilt land. The owner on 1 January pays it, whether the property is occupied, rented or empty.
Taxe d'habitation taxes occupation of furnished homes. Since 1 January 2023, it no longer applies to main residences, but it still applies to furnished second homes and certain other situations.
These taxes fund local services (commune, intercommunal body, department, region). Amounts depend on the property's valeur locative cadastrale (cadastral rental value) and rates voted locally, so two similar houses in different communes can produce very different bills.
For a wider ownership overview, see French Property for Non-Residents: Legal and Notarial Issues.
Why non-residents are treated as second-home owners
Official impots.gouv.fr guidance states that if you are not tax resident in France but have a furnished home available to you in France on 1 January, that home is generally treated as a secondary residence for taxe d'habitation purposes.
In practice, most non-resident owners with a furnished holiday apartment or house therefore receive a second-home occupancy tax bill unless an exception applies (long unfurnished letting, proven vacancy without furniture, etc.). Your main home abroad does not remove French local taxes on French property.
Local taxes are managed by the tax office where the property is located, not necessarily by the Non-Residents Income Tax Service (DINR/SIPNR). You may deal with one office for rental income and another for taxe foncière. Online payment is strongly recommended so funds reach the correct local service.
Taxe foncière: the ownership tax
Taxe foncière applies to built property (propriétés bâties) and, where relevant, unbuilt land (propriétés non bâties). The legal debtor is the owner on 1 January, regardless of nationality or residence.
What the bill covers
The notice usually splits the tax between the commune, intercommunal authority, department and sometimes other bodies. It relates to ownership, not personal use. Even if you never visit the property in a given year, taxe foncière remains due unless a specific exemption applies (certain new builds, rural schemes, etc.).
Typical amounts and timing
Bills vary widely. A modest rural cottage might attract a few hundred euros annually; a larger coastal property can run into several thousand. Notices are generally issued in the autumn, with payment due around mid-October (extended by a few days for online payment). For 2026 local taxes, service-public.fr cites a deadline of 15 October 2026 for non-electronic payment and 20 October 2026 for online payment.
Keep your postal address and email updated in your impots.gouv.fr account so autumn notices do not go missing while you are abroad.
Taxe d'habitation on second homes
Since 2023, taxe d'habitation on main homes has been abolished for ordinary households. It remains due for furnished dwellings that are not your main residence, including holiday homes equipped for living.
The tax targets furnished accommodation and immediate dependencies (private garage, parking box, etc.) with sufficient furniture to allow normal occupation. There is generally no abatement for second homes.
Local surcharges in tense areas
In communes subject to housing-pressure rules, councils may vote an additional surcharge on the communal share of second-home taxe d'habitation, ranging from 5% to 60% under official rules. Popular Riviera, Alpine and metropolitan markets are often affected. Check the commune before buying if the surcharge could materially change holding costs.
Notices for second-home taxe d'habitation are usually available from early November, with payment due around mid-December (again with a short extension for online payment). Impots.gouv.fr indicates a 2026 deadline of 15 December 2026 for standard payment methods.
Who pays when the property is let?
The split between owner and tenant depends on letting type and status on 1 January.
Local taxes: typical responsibility for non-resident owners | ||
Situation on 1 January | Taxe foncière | Taxe d'habitation (second-home branch) |
Owner keeps furnished holiday home for personal use | Owner | Owner (furnished second home) |
Long unfurnished tenancy (location vide) | Owner | Usually not due on THRS if property is unfurnished |
Furnished long-term tenant in place | Owner | Often the tenant if the home is their second residence; rules depend on occupancy |
Seasonal furnished let, owner retains personal use | Owner | Complex: declare accurately in Gérer mes biens immobiliers |
Vacant and unfurnished between tenants | Owner | May trigger vacant-property taxes in some areas (see below) |
Lease contracts sometimes allocate taxe d'habitation or taxe foncière differently for convenience, but the statutory debtor remains determined by occupancy and furnishing on 1 January. Your notaire can flag standard practice when drafting a compromis, but the tax office applies legal rules to the facts.
Rental income tax is separate. See Renting Out French Property as a Non-Resident.
Vacant homes and extra local charges
An empty unfurnished property may avoid second-home taxe d'habitation, but it can still attract other local charges if it remains vacant for extended periods, especially in designated tense zones.
France applies tools such as the taxe sur les logements vacants (TLV) and, in communes that have opted in, the taxe d'habitation sur les logements vacants (THLV). Eligibility depends on location, vacancy duration and whether the dwelling is habitable.
Accurate occupancy reporting reduces the risk of being taxed on the wrong basis. If a property was genuinely unoccupied and unfurnished on 1 January, keep evidence (inventory reports, agency records, photos) in case you need to challenge a notice.
Occupancy declaration: Gérer mes biens immobiliers
Since 2023, owners of built French property must keep the tax authorities informed of each property's occupancy through the online service Gérer mes biens immobiliers in their impots.gouv.fr account.
You must update the declaration when occupancy changes (new tenant, property becomes vacant, switch from main to secondary home, seasonal letting pattern, etc.) or if you never declared a property before. Service-public.fr states that a declaration is required before 1 July 2026 when occupancy changed between 2 January 2025 and 1 January 2026, or when no prior declaration exists.
For each property you report:
occupancy type (main home, secondary home, rented, occupied rent-free);
tenant or occupant details where required;
for seasonal furnished lets: management method, tourist classification, whether you keep personal use of the property.
Failure to declare accurately can lead to penalties (official sources cite fines such as €150 per undeclared or incorrectly declared unit) and incorrect tax bills. Non-residents should complete this step even if they already file rental income with DINR.
Notices, payment and which tax office to contact
Key practical points for non-residents:
Create or maintain a French tax account before you buy, or immediately after completion.
Register your foreign address and, where possible, prefer online notices to avoid postal delays.
Pay local taxes to the property's local office using the reference on each notice; do not assume your rental-income payment covers them.
Consider monthly direct debit (mensualisation) if you prefer spread payments.
Challenge promptly if you believe a bill is wrong (wrong occupancy category, property sold but notice still issued, etc.) via the secure messaging on impots.gouv.fr.
Amounts above certain thresholds must be paid electronically. Keep bank SEPA details compatible with French direct debits if you delegate payment to a property manager.
How local taxes fit with IFI and rental tax
Local property taxes are annual holding costs distinct from:
IFI (impôt sur la fortune immobilière): net wealth tax above €1.3 million on French real estate. See French Property Wealth Tax (IFI) for Non-Residents.
Rental income tax: declared separately on forms 2042 / 2044 / 2042-C-PRO.
Capital gains tax: due on sale through the notaire if a gain is taxable.
Transfer duties: paid once at purchase (often grouped in notaire fees).
When modelling a purchase, combine taxe foncière, possible second-home taxe d'habitation, insurance, management charges, IFI and French income tax on rent. A property that looks affordable on price alone may carry heavy recurring costs in communes with high local rates or surcharges.
Buying or selling French property from abroad?
A bilingual notaire can explain deed costs, occupancy reporting after completion and how local taxes interact with your ownership structure.
Find a Bilingual Notaire · Free matching · 48-hour response · In person or video
Where the notaire fits in
The notaire does not issue or collect taxe foncière or taxe d'habitation. Their role is still useful:
At purchase: the deed triggers updates to cadastral and ownership records that later feed local tax rolls. Provide a reliable correspondence address.
When letting: lease type (furnished vs unfurnished) affects local tax exposure; the notaire or your adviser should align the lease with your declared occupancy.
At sale: transfer of ownership on the deed stops future taxe foncière for the buyer; notify occupancy changes and settle any pro-rata arrangements in the completion statement.
With SCI ownership: tax notices may be addressed to the company or associates depending on structure; clarify who monitors the impots.gouv.fr account.
Ask for the latest taxe foncière notice during due diligence when buying. It reveals local rates and any arrears attached to the property.
Frequently Asked Questions
Do non-residents pay taxe foncière in France?
Yes. Any owner of French built or unbuilt property on 1 January owes taxe foncière, whether or not they live in France. The tax is tied to ownership, not residence.
Do non-residents pay taxe d'habitation?
Often yes, if they keep a furnished French property available as a secondary residence. Main-home taxe d'habitation was abolished in 2023, but furnished second homes remain taxable unless another rule applies (for example long unfurnished letting).
What is the difference between taxe foncière and taxe d'habitation?
Taxe foncière is an ownership tax paid by the owner. Taxe d'habitation on second homes is an occupancy tax on furnished dwellings that are not the taxpayer's main residence. You can owe both on the same property.
If I rent out the property long-term unfurnished, do I pay taxe d'habitation?
Usually not the second-home branch, because an unfurnished long let is not a furnished secondary residence. You still pay taxe foncière. Vacant unfurnished periods may attract separate vacant-property taxes in some communes.
When are French local property taxes due?
Taxe foncière is generally payable in October each year (15 October 2026 for standard methods, with a short extension for online payment). Second-home taxe d'habitation is generally payable in December (15 December 2026 for standard methods). Always check dates on your notice.
Must I declare property occupancy online?
Yes. Owners must use Gérer mes biens immobiliers on impots.gouv.fr to report occupancy and update changes. This feeds second-home taxe d'habitation, vacant-property taxes and compliance checks.
Which French tax office handles local taxes for non-residents?
The tax office in the commune where the property is located manages taxe foncière and taxe d'habitation, even if your income tax is handled by the non-residents service. Pay each notice using its own reference.
Does the notaire pay local property taxes for me?
No. The notaire collects transfer duties and regulated fees at purchase or sale, but annual taxe foncière and taxe d'habitation are paid by the owner (or statutory occupant) directly to the local tax authorities.
Speak to a bilingual notaire about French property ownership
Before you buy a second home or let from abroad, understand the full holding-cost picture, not just the purchase price. FrenchNotaires can match you with a bilingual notaire within 48 hours, including through Notaire Chamonix and Notaire Cannes.
Related guides
Sources
This guide is for general information only and does not constitute legal or tax advice. For your specific case, speak to a French notaire; FrenchNotaires can match you with a bilingual notaire within 48 hours.