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In brief
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Duration: Checking the notice — 10 min; payment — minutes
Cost: Secondary residences only; amount according to housing
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Who this guide is for

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  • Owners of secondary homes
  • All recipients of a housing tax notice
  • Those who want to ensure exemption from their principal residence

To be prepared in advance

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  • Notice of taxation (housing tax)
  • Private space impots.gouv.fr

Step-by-step procedure

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  1. 1Check the type of your dwelling: principal residence (fully exempt since 2023) or secondary residence (imposed).
  2. 2If it is a secondary dwelling, pay according to the notice before expiry or set up an automatic levy.
  3. 3If you estimate the amount too high, check the rental value and, in case of error, file a claim with the tax authorities.
  4. 4Report to the tax authorities any changes in occupancy in the event of a move or purchase of a second dwelling.
  5. 5Check local rules: some municipalities may increase the housing tax on secondary residences in tense areas.

Common mistakes

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  • To think that the tax still applies to the principal residence.
  • Pass the payment deadline.
  • Do not report a change of occupation.

Official sources

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Show sources in this section

Useful links

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Important remark

Tax and financial legislation are changing regularly and the scales depend on your situation. This information is general in nature. For precise amounts, maturities and rates, refer to impots.gouv.fr or a tax advisor.

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