Buying Guide
Taxe Foncière & Taxe d’Habitation: The 2026 Owner’s Guide
The two annual property taxes, why second homes still pay the habitation tax, and how the zone-tendue surcharge hits Riviera owners.
In This Guide
Taxe Foncière & Taxe d’Habitation: The 2026 Owner’s Guide
What annual property taxes apply in France in 2026?
Quick answer: Two. Taxe foncière is paid by every owner. Taxe d’habitation was abolished on main residences but still applies to second homes (THRS). For an international buyer with a holiday home on the Riviera, both are due every year.
France phased out the taxe d’habitation on principal residences (fully from 2023), but kept it on second homes—where most foreign-owned Riviera property sits. So a typical La Reserve buyer pays taxe foncière and the taxe d’habitation sur les résidences secondaires (THRS), often with a local surcharge on top. Both are local taxes based on the property’s notional rental value (valeur locative cadastrale).
Verify with your tax office or notaire
General information for foreign owners, not tax advice. Rates are set commune by commune and change annually. Confirm the exact bills for your property with the local tax office (centre des finances publiques) or your notaire. Verified 29 June 2026.
How does taxe foncière work?
Quick answer: Taxe foncière is an annual ownership tax paid by whoever owns the property on 1 January, on main homes, second homes and rentals alike. It is based on half the cadastral rental value times the local rates, and has been rising as those values are revalued each year.
Per impots.gouv.fr, the owner on 1 January is liable for the full year, even if they sell in February (buyer and seller often pro-rate it privately in the deed). The bill arrives in autumn. National revaluation of valeurs locatives, indexed to inflation, plus local rate decisions, have pushed taxe foncière up across France in recent years. Budget it as a recurring holding cost alongside co-ownership charges and insurance.
Why do second homes still pay taxe d’habitation?
Quick answer: The 2018–2023 reform removed the taxe d’habitation only on main residences. Around 3.7 million second homes still pay it (the THRS), based on the cadastral rental value times the communal rate—before any local surcharge.
If the Riviera property is not your principal home—as is the case for most international buyers—you receive a THRS bill each year in addition to taxe foncière. It is assessed on the same notional rental value and the commune’s rate. Because it targets exactly the second-home segment, it is the tax most often underestimated by foreign purchasers, and it is the base on which the zone-tendue surcharge below is applied.
What is the zone-tendue surcharge, and does it hit the Riviera?
Quick answer: Communes in a "zone tendue" (a tight housing market) may add a surcharge of 5% to 60% to the second-home habitation tax. Many Riviera communes, including much of the Alpes-Maritimes coast, are classified zones tendues and apply it—so a second-home owner can pay materially more than the headline THRS.
The surcharge is a deliberate lever against under-occupied second homes in high-demand areas. Each eligible commune votes its own rate up to the 60% ceiling. Coastal and tourist communes across the Côte d’Azur are common adopters; whether a specific hinterland village applies it—and at what rate—varies, so check the commune before you buy.
Check the commune
Zone-tendue classification and the surcharge rate are set locally and change. Before committing, ask the notaire or the mairie whether your target commune levies the THRS surcharge and at what percentage—on a high-value home, 60% on the habitation tax is a real annual cost.
Frequently Asked Questions
Frequently Asked Questions
Legally, the owner on 1 January owes the full year. In practice, buyer and seller usually agree a pro-rata split from the completion date in the deed of sale. Confirm the arrangement with your notaire.
Yes. Taxe foncière and the second-home taxe d’habitation are charged on the property regardless of the owner’s residence or nationality. A non-resident with a Riviera second home pays both, plus any zone-tendue surcharge.
Only on main residences. Around 3.7 million second homes still pay it (the THRS). If the property is not your principal home, expect a habitation-tax bill each year.
Up to 60% of the second-home habitation tax, set by each eligible commune. Many Côte d’Azur communes apply a surcharge; the exact rate varies, so verify with the mairie or notaire for your commune.
Generally no relief applies to a second home held for personal use—means-tested reductions and caps target main residences and lower incomes. If you let the property, different rules apply; take French tax advice.
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