The new surcharge on second homes is causing concern among many French owners. Fortunately, there are legal ways to avoid this additional tax burden. Let’s discover together the three main tips for evading this tax, while remaining within the framework of the law.
The surtax on second homes: understanding the issues
The housing tax on second homes concerns nearly one in five French people, or around 7.7 million people. This tax, collected by local authorities, is calculated on the basis of the cadastral rental value of the accommodation. In 2024, owners of second homes will have to pay this tax before December 15.
In recent years, the housing tax has seen a sharp increase:
- +7.1% in 2023
- +3.9% in 2024
In addition, around 3,700 municipalities have the possibility of applying a increase ranging from 5% to 60%. This surcharge mainly concerns:
- Municipalities with more than 50,000 inhabitants
- Areas with a marked imbalance between housing supply and demand
- Localities where the share of main residences is lower than elsewhere
According to a recent government study, 40% of eligible municipalities have chosen to apply this surcharge. This situation can have significant impacts on the local real estate market and homeowners’ real estate taxes.
Three legal tips to avoid the surcharge
Faced with this situation, here are three perfectly legal methods to avoid the surtax on second homes:
1. Exemption for professional reasons
If you are forced to reside in a place different from your main residence for professional reasonsyou can benefit from an exemption. This provision, provided for by the General Directorate of Public Finances (DGFiP), allows taxpayers in this situation to avoid the surcharge on their second home.
2. Exemption for medical reasons
People housed permanently in a care establishment can retain the exclusive use of their former main residence without being subject to the surcharge. This measure aims to protect owners forced to leave their homes for health reasons.
3. Exemption for unusable housing
Finally, the owners of precarious premises or those destined to disappear in the near future (generally less than one year) can also benefit from an exemption. This provision concerns housing lacking the equipment necessary for long-term occupancy.
Procedure for requesting an exemption
To avoid the surcharge, it is necessary to follow a specific procedure:
- Send your complaint to the Personal Tax Service responsible for your second home.
- Consult your latest tax notice or the tax website (“Contact and Appointments” section) to find the contact details of the competent department.
- Prepare the necessary supporting documents (employment contract, medical certificate, etc.) depending on the reason for your exemption request.
- Submit your request via your particular space on the tax website or by registered mail.
It is essential to note that these steps must be carried out before the tax payment deadline to be taken into account.
| Type of exemption | Required supporting documents |
|---|---|
| Professional reasons | Employment contract, certificate from the employer |
| Medical reasons | Medical certificate, certificate of accommodation in a healthcare establishment |
| Unusable accommodation | Photos, expert report, demolition permit |
Alongside these exemptions, it is vital to stay informed of the tax developments announced for 2025, which could impact the situation of owners of second homes. In addition, owners of furnished rentals must be attentive to the new tax criteria introduced by Budget 2025, which may modify their tax situation.
By applying these tips and remaining vigilant about changes in legislation, owners of second homes can optimize their tax situation while respecting the legal framework. However, it is recommended to consult a tax expert to obtain personalized advice tailored to your specific situation.
