A property owner who buys an apartment on the coast for vacations receives, the following autumn, a notice of residence tax that they did not anticipate. In 2024, the residence tax on secondary homes (THRS) increased by 7.1% nationwide, reaching a total of 3.2 billion euros. Understanding the taxation of secondary residences means first knowing which tax items apply, when, and on what amounts.
Occupation Declaration: The Administrative Trap Not to Miss
Before even discussing amounts, there is a formal requirement that trips up many property owners. Since the reform, every holder of a real estate property must declare the occupation of their housing via the “Manage my real estate” section on impots.gouv.fr. The deadline is set for July 1st in case of a change or first declaration.
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Failing to do so, or incorrectly reporting the status of the housing, costs 150 euros in fines per undeclared property. Starting in 2026, penalties will tighten: a 10% increase will apply to the THRS and related taxes (GEMAPI, special equipment tax), rising to 40% in cases of deliberate non-compliance.
Since 2025, non-owner occupants of a secondary residence (year-round rental, free loan) must also indicate the property’s address and the owner’s identity in their online income declaration. The administration cross-references this data to ensure the reliability of the THRS base. When looking into the taxation of secondary residences, this declarative obligation is the first reflex to adopt.
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THRS in 2024: Actual Calculation and Surcharge in Tight Areas
The residence tax on secondary homes is based on the rental value of the property, to which the rates voted by the municipality and the intermunicipality are applied. In 2024, the average THRS for a property reaches about 1,000 euros. Apartments show an average amount that is 200 euros higher than that of houses.
The 7.1% increase in 2024 does not come from an explosion in rental values. It is driven by the expansion of the number of municipalities that can vote for an increase. The number of eligible municipalities has tripled, and the revenues from increase deliberations have surged by 52%.
How the Municipal Surcharge Works
Municipalities located in tight areas can apply a surcharge of up to 60% on the municipal portion of the THRS. This surcharge aims to discourage the ownership of secondary homes in sectors where rental demand exceeds supply. The decision rests with the municipal council: two neighboring municipalities in the same agglomeration can have very different rates.
To check if your municipality applies this increase, consult the tax deliberations on the website of the Directorate General of Public Finances. Many property owners discover the surcharge upon receiving the notice, having failed to verify in advance.
Exemptions from Residence Tax: Concrete Cases That Work
There are situations where the THRS can be reduced or even eliminated. The conditions are strict, and feedback varies on this point depending on the tax centers.
- Professional Obligation: If you reside in a work-related housing and retain a property that you cannot occupy as your main residence, you can request an exemption. The link between professional constraint and inability to occupy the property must be demonstrated.
- Property for Sale or Rent: A vacant property offered on the rental market or for sale can, under certain conditions, escape the surcharge. The municipality may require proof of active efforts (advertisements, agency mandate).
- Tourist Rentals and Rural Gîtes: The finance law for 2026 has provided for a total exemption from THRS for rural gîtes starting in 2027 and an extension of exemptions to tourist rentals in all municipalities, not just in mountain areas.
These exemptions are never automatic. A request must be submitted to the public finance center responsible for the property, with supporting documents.
THRS Taxpayer Profile: Who Really Pays
Data from the DGFiP for 2024 shows a marked tax profile. 35% of households liable for the THRS belong to the top 10% of wealthiest. Some of the more modest households are also affected, particularly those who have inherited a family property in a rural municipality.
On average, 25% of occupants of secondary residences reside primarily in the same department as their property. The dispersion between departments is significant: in some tourist areas, the share of owners residing abroad exceeds 10%. These residents outside France remain liable for the THRS under the same rules, with a notice sent to their declared tax address.
Property Tax as a Supplement
It is sometimes forgotten, but the secondary residence also generates a property tax, owed by the owner regardless of the occupancy status. THRS and property tax accumulate, which can represent a heavy tax burden in municipalities with high rates. Unlike residence tax, property tax does not benefit from any exemptions related to the status of secondary residence.
The tax bill for a secondary residence is not limited to a single tax. Occupation declaration, THRS, possible surcharge, property tax: each item has its own rules and deadlines. The first reflex remains to check your municipality’s situation and keep your declarations up to date, especially with the tightening of penalties expected starting in 2026.