Source date: 2026-01-02
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The annual tax on vacant homes has been expanded Published on January 03, 2026 - Updated on May 05, 2026 - Service Public / Direction de l'information légale et administrative (Premier ministre)
A decree published on December 23, 2025 in the Journal officiel changes the list of municipalities that may introduce the annual tax on vacant homes (TLV). This measure is intended to combat housing shortages in certain so-called “tight” areas.
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Decree No. 2025-1267 of December 22, 2025 amends Decree No. 2013‑392 of May 10, 2013, by updating the list of municipalities subject to the annual tax on vacant homes (TLV) , in particular to take account of mergers and newly created municipalities.
A home is considered “vacant” when it is empty and unoccupied.
If you own or hold usufruct rights over an unfurnished home that has been unoccupied for at least one year as of January 1 of the tax year , you are liable for the tax on vacant homes, or TLV. If you own several such properties, the tax is due for each one.
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in municipalities belonging to a continuously urbanized area of more than 50,000 inhabitants with a significant imbalance between housing supply and demand;
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in municipalities with a high proportion of homes used as dwellings other than main residences.
Some homes are exempt, for example furnished second homes that are subject to housing tax: learn more about exemption cases.
Check whether the tax on vacant homes applies to your municipality? using the online simulator on Service Public .
The tax notice for the tax on vacant homes is sent during November, like the housing tax notice for second homes.
The annual tax on vacant homes (TLV) has existed since 1999 and was introduced to combat abnormally long housing vacancies in certain geographic areas lacking available housing.
Vacancy is not taxed in all areas: if a municipality is not listed in the decree defining the scope of application of the TLV and the THLV has not been introduced, vacant homes there are not taxed.
Legal texts and references
See also
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Local taxes Service Public
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Annual tax on vacant homes (TLV) and housing tax on vacant homes (THLV) Service Public
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Housing tax on second homes Service Public
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The scope of application of the tax on vacant homes (TLV) has been updated Ministère chargé du logement
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Tax on vacant homes (TLV) and housing tax on vacant homes (THLV): who is affected? Direction générale des finances publiques (DGFiP)
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Everything you need to know about taxes on vacant homes (TLV and THLV) Ministère chargé de l'économie
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Source: Service-Public particuliers