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Will I be charged taxe foncière on my empty French home?

Certain taxes are not charged on empty homes, however in some circumstances exceptions exist

Unfurnished properties are taxed differently than those lived in Pic: Pavel Adashkevich / Shutterstock

Reader Question My second home (in France) is being renovated and has been empty of furniture since March 2021. I live in the UK. Should I be exempt from property taxes?

Taxe foncière is generally payable whether a property is furnished/used or not, and is payable on all homes in France, regardless of if they are main or second homes.

Taxe d’habitation however is generally not payable on property that is unfurnished and unused on January 1 of the tax year, so you could claim repayment for the 2022 tax year.

The main issue might be supplying proof, if it is requested by the tax authorities.

Some vacant homes are still taxed

In some cases, however, a type of taxe d’habitation is payable, even for unfurnished homes.

This is payable if your commune voted for it to be levied on vacant properties – however this only applies to homes vacant for more than two years as of the relevant January 1. 

Communes deemed subject to housing pressure have a separate ‘vacant homes tax’, which applies to homes vacant for at least one year. 

You can read our article below to learn more about these additional levies.

Related articles 

Hundreds more areas in France to levy ‘vacant home’ tax: what is this?

Taxe foncière explainer: Who pays and the exemptions

Explainer: France’s taxe d’habitation property tax

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