In France, the fight against the housing crisis also involves taxation. If you own a property that remains desperately empty, you risk receiving a very specific tax notice in the autumn: the tax on vacant homes. Whether it is a deliberate choice, difficulties in finding a tenant, or renovations that are dragging on, the French tax administration keeps a close watch. Understanding how this tax system works is essential to avoid unpleasant surprises and to know how to react to the tax authorities.
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It is important to distinguish between two taxes that pursue the same objective but apply to different territories.
On the one hand, there is the _Taxe sur les Logements Vacants_ (TLV) (Tax on Vacant Homes), governed by *Article 232 of the Code général des impôts (CGI) (French General Tax Code). It applies automatically in municipalities belonging to a continuous urbanisation zone of more than 50,000 inhabitants where there is a marked imbalance between housing supply and demand (the famous "zones tendues*" or high-demand areas), as well as in certain tourist municipalities experiencing similar rental market pressure.
On the other hand, there is the _Taxe d'Habitation sur les Logements Vacants_ (THLV) (Housing Tax on Vacant Homes), provided for by Article 1407 bis of the CGI. This can be introduced, by local council resolution, by municipalities that are not subject to the TLV.
In both cases, the person liable for the tax is the owner (usufruitier [usufructuary] or de facto owner) who has a vacant property at their disposal for a certain duration.
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To be taxable, the property must meet specific, cumulative criteria. If any of these criteria are not met, the tax is not due.
The property must be habitable, meaning it must be enclosed, covered, and provided with minimum comfort elements (electrical installation, running water, sanitation). A commercial premises that has not been converted, or a ruin requiring major reconstruction work, does not fall within the scope of application.
The property must not have been occupied for more than 90 consecutive days during the reference year. Temporary occupation for a few weekends is not enough to interrupt tax vacancy.
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The law has provided for several situations where, even though the property is vacant, the owner is automatically exempt from paying the tax.
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The calculation of the tax is based on the _valeur locative cadastrale_ (cadastral rental value) of the property (the same basis used for the taxe foncière [property tax]).
The rates of the TLV have been significantly increased in recent years. They now stand at:
To this is added an additional management fee tax of 9% of the tax amount.
The rate of the THLV is freely set by the municipality that institutes it. It corresponds to the municipality's taxe d'habitation rate for the tax year.
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To better understand the financial impact, here are two concrete simulations.
Marie owns an empty one-bedroom flat in Lyon (a high-demand zone). The property has been vacant since 1 January 2023. The cadastral rental value of this flat is €3,000 per year.
Jean inherited a house in a small municipality in the Creuse department which voted to implement the THLV. The house has been empty for 3 years. The cadastral rental value is €2,000. The taxe d'habitation rate voted by the municipality is 12%.
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If you receive a tax notice for vacant homes when you believe you do not owe it, here is the procedure to follow.
1. Check the tax notice: Verify the vacancy period determined by the tax administration and the address of the property concerned.
2. Gather supporting documents: Depending on your situation, collect the necessary proof:
3. File a claim: Log into your personal space on the impots.gouv.fr website, go to the "Messagerie sécurisée" (secure messaging) section, then select "Écrire > Je signale une erreur sur le calcul de mon impôt" (Write > I am reporting an error in my tax calculation). You can also send a registered letter with acknowledgment of receipt (lettre recommandée avec accusé de réception) to your local Centre des Finances Publiques (Public Finance Centre).
4. Pay or request a deferral: Even if you are contesting the tax, it is advisable to pay it by the deadline to avoid a 10% penalty. You will be refunded once your claim is accepted. Alternatively, you can request a deferral of payment (sursis de paiement), but this requires providing financial guarantees.
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No, provided you can prove that the property is listed for sale at market price and you cannot find a buyer. Keep your sales mandates and visit reports from estate agencies safe.
No. The TLV only concerns unfurnished (empty) properties. If the property is furnished and immediately habitable, it is subject to the taxe d'habitation on second homes, but not to the TLV.
The tax is owed by the indivision (joint ownership). The tax notice is generally issued in the name of one of the co-owners (often the representative or the eldest), and the others must reimburse their share proportionally to their rights in the estate.
You have until 31 December of the year following the year the tax was assessed to file your claim with the tax administration.
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Legal information for guidance only, not personalised legal advice. For your specific situation, ask your question free of charge on AvocatAI — answers based on French law, in your language.