Section actions
Duration: Income tax return: 30–60 min; taxes collected automatically
Cost: Housing tax + land: from a few hundred to thousands €/year; plus-value 36,2 %+ for sale
Possible online
Who this guide is for
Section actions
- You if you have a second accommodation in France (seafront, mountain, country)
- You if you want to sell your second home and understand the taxation of the sale
- You if you intend to rent your second dwelling (seasonal or long term)
To be prepared in advance
Section actions
- Last year housing tax and property tax notice
- Deed of ownership (date of purchase and price) — for the calculation of surplus value
- If rental: contracts and income receipts (fonciers/furnished)
Step-by-step procedure
Section actions
- 1Residential tax on the secondary residence — payable each year (deleted only for the principal residence). The amount depends on the communal gross rental value; in general notice in autumn, maturity around the December 15.
- 2Property tax — to be paid annually on all property (main and secondary residence). Deadline: around 15 October. Payment in instalments or monthly payments possible (January to December).
- 3In tense areas (Paris, Côte d'Azur, mountains — 250+ municipalities): surtax on secondary residences; municipalities can increase the housing tax from 5 to 60 % (vote of the municipal council). Check with the housing council.
- 4In the case of a rental — report income on the income tax return (2042): land income (long nude duration) or micro-BIC/real (if furnished, including Airbnb). Micro-BIC: discount of 50 %, up to 77 700 €/year; or actual regime with deduction of expenses.
- 5Non-Professional Furnished Rent Plan (LMNP): if furnished income < 23 000 €/year or < 50 % of total income — non-professional status. Reporting via form 2031-SD + 2042-C-PRO.
- 6At the sale of the secondary residence — real estate surplus. As this is not the principal residence, the capital gains exemption does not apply. Calculation: sale price - purchase price (revalued) - works (if justified). Taxation 19 % (tax) + 17,2 % (social levies) + progressive surtax 2–6 % if surplus value > 50 000 €. Declaration by the notary within the month.
- 7Value-added exemptions: holding ≥22 years for tax (19 %) and ≥30 years for social levies (17,2 %); sale < 15 000 €; first sale. Validation of the exemption by the notary.
- 8For tax non-residents: specific rules. The surplus value is taxed the same, but a 5% withholding tax is possible until a certificate of non-value is obtained from the DGFiP.
Common mistakes
Section actions
- Do not pay the residential tax on the secondary residence by thinking "it's deleted" — the deletion applies only to the principal residence; delay = penalty 0,2 %/month.
- Failing to report rents (including Airbnb) — the administration receives data from the platforms (article 242 bis CGI).
- Forget that the surplus value on a second dwelling is taxable, even after 10–15 years of detention — no exemption as for the principal residence.
- Consolidate land income (long nude duration) and BIC (high, short duration) — separate forms and tax systems.
- Do not check the communal surtax in tense areas — can add up to 60% to the housing tax.
Official sources
Section actions
Show sources in this section
Important remark
Taxes and allowances fixed by the CGI (Book II/IV) and the LPF. Indicative information; for your case, contact the DGFiP or a tax board.
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