France property tax relief for vacant rental housing

Property owners in France may be eligible for a partial refund of property tax (taxe foncière) in 2026 if their rental property remains vacant for a specific period. To qualify for this tax relief, the housing must have been unoccupied for at least three consecutive months due to circumstances beyond the owner's control.

This relief is not automatic. Owners must submit a formal request to the tax administration and provide evidence that the vacancy was not intentional. For example, owners who refuse to rent the property or set excessively high rent prices are ineligible. However, if a property remains empty despite active efforts to find a tenant, or if it becomes temporarily uninhabitable due to necessary renovations, the owner may be granted a reduction.

The regulation applies to entire rental units or specific independent parts of a property that could be rented separately. To ensure eligibility, owners must complete the necessary administrative steps before the December 31, 2026, deadline.