{"id":31177,"date":"2019-06-24T02:31:55","date_gmt":"2019-06-24T02:31:55","guid":{"rendered":"https:\/\/blog.lodgis.com\/?p=31177"},"modified":"2025-04-01T13:58:07","modified_gmt":"2025-04-01T13:58:07","slug":"housing-tax-france-calculation-exemptions","status":"publish","type":"post","link":"https:\/\/blog.lodgis.com\/en\/housing-tax-france-calculation-exemptions\/","title":{"rendered":"Housing Tax in France: Calculation and Exemptions"},"content":{"rendered":"

The housing tax in France has evolved over recent years. As of 2025, it no longer applies to primary residences. However, it still remains in effect in some cases, such as for secondary homes or vacant properties. This updated guide clearly explains what the housing tax is, how it works, and in which situations you may be exempt.<\/p>\n

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What is the housing tax?<\/h2>\n

Until 2023, the housing tax<\/strong> was a local tax owed by the occupant of a property, whether tenant, owner, or someone living there rent-free. Since January 1, 2023, this tax has been abolished for all primary residences.<\/p>\n

In 2025, it applies only to secondary residences<\/strong>, furnished but unrented properties, or certain vacant homes depending on their location.<\/p>\n

For example, in a temporary furnished rental with no occupant on January 1st, the owner is responsible for paying the tax.<\/p>\n

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How is the tax calculated?<\/h2>\n

The tax is based on the cadastral rental value<\/strong> of the property. This estimated value reflects the theoretical annual rent the property could generate on the open market. It also includes features like garages or gardens. This base is re-evaluated each year.<\/p>\n

Then, local authorities (municipality, intercommunality) apply a locally voted rate. Therefore, the rate may vary from one area to another.<\/p>\n

Here are the main factors that influence the amount of the tax:<\/p>\n