We have already covered all the taxes on second homes in our article Taxes for second home owners in France. This one is about the two bills that arrive every year without fail: when they come, how much they are and how to pay them.
Taxe foncière – property tax
- Paid by whoever owns the property on 1 January
- The bill (avis de taxe foncière) is online from late August and due in mid-October
- It includes the TEOM (taxe d'enlèvement des ordures ménagères), the refuse collection charge
- In the year of purchase, the notaire splits it pro rata between seller and buyer
Taxe d'habitation sur les résidences secondaires (THRS)
- Abolished for main residences, but it remains for second homes
- Paid by whoever occupies or has the use of the property on 1 January – for a second home, that is the owner
- Bill in the autumn, due in mid-December
The second-home surcharge (majoration)
In municipalities with a tight housing market, the council may increase the taxe d'habitation on second homes by 5 to 60%. In 2026, 1,666 municipalities in France do so, 340 of them in the Provence-Alpes-Côte d'Azur region – including many coastal towns in the Alpes-Maritimes. Your municipality's rate is shown on the bill. Before you buy, we ask the mairie for it or look at the seller's last bill.
What determines the amount?
- The valeur locative cadastrale, a notional rental value set by the tax office and updated annually
- The rates set by the municipality and the inter-municipal authority
- Features such as a pool, outbuildings or extensions. New pools and extensions must be declared to the tax office within 90 days of completion. The tax authorities now detect undeclared pools from aerial imagery
In practice: staying on top of it
- Set up online access: with an account on impots.gouv.fr you can see all your bills and pay by direct debit. We explain how in French online services without the frustration.
- Mensualisation: if you prefer to pay monthly, impots.gouv offers this free of charge
- Declare how you use the property: since 2023, owners must state in the “Gérer mes biens immobiliers” section how the property is used: owner-occupied, second home or let. After that, only changes need to be reported, by 1 July. Failing to declare risks a penalty and an incorrect classification
- Keep your address up to date: bills go to your tax address. If you move, change it in good time
Our tip: before buying, always ask to see the last taxe foncière bill. Only together with the copropriété charges does it show your real annual running costs.
All information without guarantee, as of November 2026. It is for general guidance only and does not replace legal or tax advice.
