What a foreign owner actually pays

Buying a holiday home in France is exciting, but the tax side can feel opaque, especially when the bills arrive in French. The good news is that the system is more predictable than it looks. As a non-resident owner, your recurring obligations usually fall into two local taxes plus, in some cases, tax on any rental income you earn. Understanding french tax on holiday homes before you complete the purchase helps you budget accurately and avoid unwelcome surprises. This is general french property tax advice, not personalised guidance, and the exact figures depend on where your property sits.

  • Taxe foncière — the annual owner's property tax
  • Taxe d'habitation — still due on second and holiday homes
  • Income tax if you let the property out

Taxe foncière: the owner's property tax

The taxe foncière is charged to whoever owns the property on 1 January each year, regardless of whether they live there or rent it out. It is set locally, so french property tax rates vary widely from one commune to another and are applied to a notional rental value of your home. The bill typically lands in the autumn and is payable to the French tax authorities. Because rates are set by local councils, two similar homes in different regions can carry very different taxe foncière charges, which is why it is worth checking the figure for your specific commune rather than assuming a national average.

  • Owed by the owner as at 1 January
  • Based on the property's cadastral rental value
  • Rates set locally — confirm current rates for your commune

Taxe d'habitation and the tourist surtax

Here is the point that catches many buyers out. Taxe d'habitation has been abolished on main residences, but it is still very much alive on second and holiday homes. If your French property is not your principal residence, you can expect a taxe d'habitation on a second home bill each year. On top of that, many popular tourist areas apply a local surtax (majoration de la taxe d'habitation sur les résidences secondaires) that can significantly increase the amount due. Because these are current rates set locally, always verify the figures on the official site: impots.gouv.fr.

  • Abolished on main homes, retained on second homes
  • Tourist and high-demand communes may add a surtax
  • Charged on furnished homes kept ready for personal use

Renting out, and why non-residents still owe French tax

If you let your holiday home, even for a few weeks, the rent is generally taxable in France. Furnished lettings (location meublée) and unfurnished lettings (location nue) are taxed under different regimes, and letting almost always means you need to file a french property tax return declaring the income. Crucially, being a non-resident does not exempt you: France taxes property income at source, so a foreign owner can still owe French tax even while living abroad. Your home country may also tax the same income, though a double-tax treaty usually prevents you paying twice. Getting the declaration right from the start avoids penalties later.

  • Furnished vs unfurnished lettings are taxed differently
  • Letting income normally requires a French tax return
  • Non-residents are taxed on French-source property income

Questions people ask

Do I still pay taxe d'habitation on a holiday home?

Yes. Taxe d'habitation has been scrapped on main residences but remains payable on second and holiday homes, and some tourist communes add a surtax on top.

Who pays the taxe foncière if I rent the property out?

The owner as at 1 January is liable for the taxe foncière, whether or not the property is let. Confirm the current rate for your commune.

I don't live in France — do I owe French tax?

You can. France taxes income from French property at source, so a non-resident owner who lets a holiday home generally still has a French tax obligation.

Do I need to file a return if I let the home?

Usually yes. Rental income, furnished or unfurnished, is declarable in France and typically means submitting a french property tax return, so it is worth confirming the figures on impots.gouv.fr.