Local authorities in some 1,500 communes across France have chosen to increase the taxe sur les logements vacants levied at owners of empty or unused second homes, with over 500 choosing to impose the maximum 60% tariff.  

The taxe sur les logements vacants (TLV) is different from the standard taxe d’habitation. Until August 2023, only empty, unused or unfurnished second homes in communes with 50,000 residents or more that were classed as having a housing shortage, referred to in French as a zone tendue, were liable for the levy, but then the rules changed. Since last summer, the population limit has been lifted, allowing authorities in any town or city in a zone tendue can opt to charge the TLV.  

Across France, almost 3,700 communes are now able to collect the TLV. Earlier this month, it was confirmed that close to 1,500 of these would be enacting their right, up from just over 300 in 2023. 

The rates vary from place to place, as well as on the potential rental value of the property in question, a calculation that is reevaluated each year and is adjusted according to inflation. This taxable base is then subject to the rate determined by the local town hall.  

In total, 539 communes will be increasing the TLV and charging the maximum 60% surcharge. At the other end of the scale, 359 will be applying a surcharge of 20% or less.  

See more: Tax obligations in Monaco: What every resident needs to know

Nearly 300 communes in the Provence-Alpes-Côte d’Azur region will be imposing the TLV on empty second homes, including Nice, Cannes, Antibes, Grasse, Mougins, Valbonne, Cogolin, Fayence, Callian, La Garde-Freinet, Gassin, Grimaud, Ramatuelle and Saint Tropez. 

For the complete list of communes affected by the TLV in 2024, click here. For details and rates in your local area, contact your town hall directly. If one or more of your properties is subject to the TLV, you will be notified of the rate when you receive your taxe d’habitation bill later this year.  

Read related:

France: Plans for automatic long-stay visas for British second home owners scrapped

Monaco Life is produced by real multi-media journalists writing original content. See more in our free newsletter, follow our Podcasts on Spotify, and check us out on Threads,  Facebook,  Instagram,  LinkedIn and Tik Tok.  

Photo source: Unsplash