[REVISION HISTORY]

France: Rental regulations, tax deadlines & social aid

Updated 21 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-30 19:33 UTC → 2026-10-10 13:32 UTC · added ~~removed~~

France’s housing and fiscal landscape is undergoing significant regulatory shifts regarding energy efficiency and vacancy taxation. Under the Climate and Resilience Law, rent increases are prohibited for properties with a Diagnostic de Performance Énergétique (DPE) rating of F or G. Notably, properties rated G have been prohibited from being rented in mainland France since January 1, 2025, with class F properties facing similar restrictions in 2028 and class E in 2034. Data from the Ministry of Ecological Transition indicates that approximately 25.6% of secondary residences—roughly 942,000 homes—are currently classified as F or G. Taxation reforms are ~~also~~ centralizing vacancy levies. ~~A new decree establishes that starting~~ Starting January 1, 2027, a single ‘taxe sur la vacance des locaux’ (tax on vacant premises) will replace both the annual vacant housing tax (TLV) and the residence tax on vacant housing (THLV). In high-demand zones, this tax is mandatory, while local authorities in other regions have discretion. A To ensure continuity, municipalities must vote on the implementation of this new tax before the October 1, 2026, deadline. In high-demand areas, a property is deemed vacant if unoccupied for one ~~year in high-demand zones or~~ year; elsewhere, the threshold is two ~~years elsewhere.~~ years. Rates are set at 17% of the rental value for the first year and 34% for subsequent ~~years in high-demand areas, with~~ years, though local authorities ~~permitted to~~ may apply ~~surcharges. Regarding secondary residences, municipalities have until September 30, 2026,~~ surcharges of up to ~~decide on tax exemptions for certain furnished tourist accommodations and guest houses. Furthermore,~~ 30% or 60% in high-demand zones. Additionally, the ~~2026 finance law is set to exclude rural gîtes~~ 2026-2027 ‘trêve hivernale’ (winter truce) will suspend tenant evictions from ~~this tax beginning in~~ November 1, 2026, to March 31, 2027. ~~These changes follow previous measures, such as Law No. 2026-534, which extended the statute of limitations for rectifying residence tax omissions~~ While this protects tenants from displacement, unpaid rents and penalties continue to ~~three years.~~ accumulate during this period.

Versions

Only revisions since CLSTR began indexing content versions appear here. Select a version to see what changed compared to the one before it.