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How does the 30% allowance for rental income in France really work?
There are two situations where there are rules on a 30% allowance
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Can you negotiate an estate agent’s commission in France?
Agency fees can be paid by either the buyer or the seller
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What are the rules on installing air-conditioning in your French home?
Local building regulations should be consulted before installing a unit
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

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