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Generic Tax Name Tax on real estate - Tax on furnished accommodation
Tax name in the national language Taxe d habitation
Tax name in English Tax on furnished accommodation
Member State FR-France
Tax in force since 1974/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles 1407 to 1414B of the General Tax Code (Code Général des Impôts).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The revenues from the tax on furnished accomodation are shared by municipalities and public institutions for cooperation between municipalities. (Before 2011, the revenues from the tax were partly allocated to departments).

Geographical Scope


The tax on furnished accommodation is payable by any person who, on January, 1st of the year of taxation, has taxable premises at their disposal, whatever their status (owner, tenant, free occupier).

Tax object and basis of assessment

Sufficiently furnished residential premises and their dependencies (gardens, garages, private parking spaces) are liable to the tax on furnished accommodation.

Since 2007 local authorities have also been able to levy tax on furnished accommodation on residential premises vacant for five years or more on  January, 1st of the year of taxation, provided that the annual tax on vacant residential premises does not apply on their territory. From 2012, this measure was extended to public establishments for intercommunal cooperation with powers of taxation, provided they meet certain conditions.

From 2015, municipalities located in areas where access to housing is defined as difficult can increase by 20% their part of the tax on second homes.

The tax is assessed on the notional rental value of residential premises resulting from valuations of developed land updated by the authorities. For residential premises used as the taxpayer's main home, compulsory relief for dependants or optional relief (general relief on the base, special relief on the base, relief for disabled people) is deducted from the notional rental value.

Deductions, Allowances, Credits, Exemptions

Exemptions and reliefs:

Certain premises are exempt from tax on furnished accommodation, either by nature or on a decision of the municipality.

  • Premises intended for student accommodation.
  • Premises selected for application of the business tax, and buildings used for rural facilities.
  • Public institutions of science, education, and assistance.
  • Diplomats for their official residence.
  • Elderly people, widows or widowers, in ill health or disabled and in modest circumstances.
  • Civil service offices.
  • Persons with modest means as defined by law may qualify for an exemption or for automatic relief on the amount of residence tax on their main home.



For tax payers who do not qualify for exemption or automatic relief, the amount of residence tax on their main home is capped according to income under certains conditions.

Rate(s) Structure

The amount of tax is calculated by multiplying the tax base (net cadastral rental value) by the rates voted by each beneficiary (municipality or public establishment for intercommunal cooperation) for the year in question.

Tax due date

The tax on furnished accommodation has to be usually paid by the end of November (or December concerning holiday homes). It may also be paid on a monthly basis.

Tax collector

Public Finances General Directorate (Direction Générale des Finances Publiques).

Since this General Directorate belongs to the central authority, a percentage (from 1% to 8%, depending on taxable premises) of the land tax revenues are taken as fee by the central authority.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d59ac

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 EUR
2008 13,280.00 EUR 0.67
2007 12,671.00 EUR 0.65
2006 12,098.00 EUR 0.65
2005 11,328.00 EUR 0.64
2004 10,601.00 EUR 0.62
2003 10,075.00 EUR 0.61
2002 9,455.00 EUR 0.59
2001 8,875.00 EUR 0.57
2000 8,512.00 EUR 0.57