While the housing tax was abolished in 2023 for main residences, this tax remains in force for owners of second homes. It affected nearly 4 million households, according to the report from the General Directorate of Public Finances (DGFiP).
This same report shows a strong disparity between the different regions of France in 2023 with regard to the amount of this tax. In Île-de-France, for example, it amounted, on average, to 1,851 euros and concerned 367,000 owners.
This is the highest amount ever recorded in France, followed by the Provence-Alpes-Côte-d’Azur region, which shows an amount of 1,307 euros on average. In other regions, the housing tax is relatively lower, such as Burgundy, where it stood, on average, at 690 euros, with a total of 118,000 tax notices sent.
Occitanie has the highest number of second home owners, with 579,000 tax notices sent, for an average amount of 793 euros. The lowest housing tax is observed in Normandy, where it stood, on average, at 690 euros. Corsica, for its part, had the lowest number of tax notices, with a total of 70,000.
Sharp increase in housing tax in 2023
In addition to the significant variations observed between the different French regions, we note that the amount of the housing tax has skyrocketed in recent years. In 2015, it stood, on average, at 648 euros for second homes, according to statistics from the DGFiP, compared to 764 euros in 2022. In 2023, this local tax reached the record amount of 1,001 euros.
On the other hand, it is important to remember that the average amount of housing tax varies from one department to another. And for good reason, this contribution is calculated according to the cadastral value of the housing, but also according to the rate applied within each community.
Unsurprisingly, Paris rises to the top of the podium for the city which applies the highest amount of housing tax in 2023, with an average of 2,487 euros. It is followed by the Alpes-Maritimes, where it reached, on average, 1,686 euros, then Mayotte with 1,652 euros.
Lozère displays one of the lowest amounts at 401 euros, on average, followed by Haute-Saône, with 460 euros, andin Haute-Marne, at 486 euros. With 166,000 tax notices issued in the Var and the Alpes-Maritimes, these two departments have the largest number of owners of second homes. In Paris, 150,000 households were affected by this tax in 2023.
