France property tax updates: rising rates and secondary residence rules

Property owners in France face evolving tax landscapes regarding both property tax (taxe foncière) and residence tax (taxe d'habitation) for secondary residences.

For the 2026 property tax, an automatic 0.8% revaluation will be applied to rental values. However, the final amount remains highly variable because local municipalities have the authority to vote on their own specific rates. Owners are advised to carefully verify their property details and tax coordinates to avoid errors in the calculated base.

Regarding secondary residences, the residence tax has seen significant increases, generating approximately 3.2 billion euros in 2024. In high-demand areas, surcharges can reach up to 60%. Tax law dictates that the tax applies to furnished premises used as a residence other than a primary home; if a property no longer meets the definition of a 'furnished premises used for habitation' as of January 1st, it may fall outside the scope of this specific tax.