Will I be charged taxe fonci猫re on my empty French home?
Certain taxes are not charged on empty homes, however in some circumstances exceptions exist
Unfurnished properties are taxed differently than those lived in
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Reader Question My second home (in France) is being renovated and has been empty of furniture since March 2021. I live in the UK. Should I be exempt from property taxes?
Taxe fonci猫re is generally payable whether a property is furnished/used or not, and is payable on all homes in France, regardless of if they are main or second homes.
Taxe d鈥檋abitation however is generally not payable on property that is unfurnished and unused on January 1 of the tax year, so you could claim repayment for the 2022 tax year.
The main issue might be supplying proof, if it is requested by the tax authorities.
Some vacant homes are still taxed
In some cases, however, a type of taxe d鈥檋abitation is payable, even for unfurnished homes.
This is payable if your commune voted for it to be levied on vacant properties 鈥� however this only applies to homes vacant for more than two years as of the relevant January 1.
Communes deemed subject to housing pressure have a separate 鈥榲acant homes tax鈥�, which applies to homes vacant for at least one year.
You can read our article below to learn more about these additional levies.
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Taxe fonci猫re explainer: Who pays and the exemptions
Explainer: France鈥檚 taxe d鈥檋abitation property tax
