Are French holiday lets affected by taxe d'habitation?

Reader Question: What is happening about taxe d'habitation? It seems that meubles de tourisme are exempt in certain rural zones whether the mayor approves or not and that something has changed since 2024. Is that correct?

Taxe d’habitation is payable, in principle, on second homes and not on properties only rented out as furnished holiday properties (meublés de tourisme). 

It is, however, payable if you keep any use of it, even for only a few days a year.

Despite this, it can reportedly be difficult sometimes to convince local tax offices that you have no personal use of the property.

Evidence of the latter could include, for example, the fact it is available for rent via a website, year-round, or if it is clearly fitted out in a way that is designed for use by tourists.

In this case, the owner should only pay the cotisation foncière des entreprises business tax (assuming the turnover is not below the minimum of €5,000 and there is no other exemption from this locally).

Otherwise, you are probably thinking of the exemption that exists in certain rural areas formerly called zones de revitalisation rurale. These are areas with a population of less than 30,000 and benefiting from certain tax measures aimed at boosting the local economy.

Since 2024, the official term is zone France ruralités revitalisation (ZFRR). Communes concerned must have a population density below a certain level, and fairly low average incomes.

A list was established in 2024 for six years and can be found here.

In these areas, owners of meublés can request exemption from taxe d’habitation, but must apply for it each year from their local tax office, before March 1 for the following calendar year. It is also possible for owners of chambres d’hôtes.

In addition, however, the mairie (and, if relevant, intercommunal body) must also vote each year to approve the exemption, so, it is not systematic.

You can find the application form here.