An empty house was already expensive. In 2027, it can cost up to an extra 60% of its rental value, every year.
An empty house already costs money: property tax, insurance, upkeep. On 1 January 2027, it may cost a great deal more. A new single tax on vacant homes comes into force, and towns can now raise it to as much as 60% of the rental value, every year. For many owners, the question is no longer “when to sell?”, but “what does waiting cost?”.
What changes on 1 January 2027
The 2026 Finance Act (article 108) replaces the two existing taxes, the tax on vacant homes (TLV) and the housing tax on vacant homes (THLV), with a single tax: the tax on vacant residential premises, set out in article 1406 bis of the French General Tax Code. It applies from the 2027 tax year, and its proceeds go to the town.
Two regimes coexist:
- In towns in high-demand areas, the tax applies automatically to homes that have been vacant for at least one year on 1 January. The decree of 25 August 2026 sets the list: more than 3,600 towns in 66 départements, from large cities to tourist towns.
- Elsewhere, it only applies if the town or the intermunicipal authority has decided so, for a vacancy of at least two years, at a rate it sets freely, up to a limit of 50%.
An important point: for the 2027 tax, vacancy in 2026 already counts. A house empty since the start of 2026, in a town concerned, can be taxed as early as next year's notice.
What it really costs
Worked example: a house empty for three years
Fictitious case. An unfurnished house, in a high-demand area, has a cadastral rental value of €3,000. The town has voted the maximum increase.
| First year (30%) | €900 |
| Second year (60%) | €1,800 |
| Third year (60%) | €1,800 |
| Property tax, insurance, minimum upkeep (about €2,500 a year) | €7,500 |
| Cost of three years of waiting | about €12,000 |
Without the town's increase (17% then 34%), the tax alone would come to €2,550 over three years. The actual cost depends on the rental value shown on your property tax notice.
On top of these costs comes what appears on no notice: a closed-up home deteriorates, and a buyer pays less for a house that smells of damp than for a well-kept one.
The question is no longer “when to sell?”, but “what does waiting cost?”.
When the tax is not due
Under the rules applied until now, carried over into the new tax, a home is not taxed:
- if it has been occupied for more than 90 consecutive days during the reference period;
- if the vacancy is beyond the owner's control, for example a home put up for sale or for rent at market price without finding a taker;
- if major works, costing more than 25% of its value, are needed to make it habitable;
- if it is furnished and subject to housing tax as a second home.
The price matters. A listing priced well above the market does not prove that the vacancy is involuntary: the tax authorities may consider that the home would have found a taker at a normal price. Keep the agency mandates, the listings, the viewing reports and the offers received.
Refurnishing the house is not a free way out: it then becomes a second home, subject to housing tax. In 2026, 1,666 towns apply a surcharge on this tax for second homes, up to 60% of the town's share. Finally, every owner must declare the occupancy of their homes on impots.gouv.fr before 1 July, or face a fine of €150 per home.
Sell, let or wait?
The tax stops, the property no longer deteriorates, and putting it on the market at the right price already protects you from the tax while it is being marketed.
Possible if the home is decent and its energy rating allows it: homes rated G can no longer be let under a new lease.
The tax builds up year after year, on top of the running costs, while the value of the property falls.
Deadlocked situations are the most expensive: heirs who disagree, an owner living far away, a house to clear out. See what to do when an heir refuses to sell, how to sell from abroad and how to reopen a closed-up property before selling it.
Our approach
We help owners of houses left empty, inherited properties and properties to be reopened. Our role: set a price that holds up against the market, prepare the property without major works and find the buyer for whom the property's condition is a project. Tell us about your property.
Frequently asked questions
Is my town affected by the tax in 2027?
The decree of 25 August 2026 lists the towns where it applies automatically. Elsewhere, it depends on a local decision: the town hall or the local public finance office can confirm it.
Is a house that is up for sale taxed?
Not if it is offered at market price without finding a buyer: the vacancy is then beyond your control. You must be able to prove it.
Is an inherited house affected?
Yes, if it has been empty and unfurnished for the required period. The heirs receive the notice.
Does the tax ever stop?
It is no longer due as soon as the home is occupied for more than 90 consecutive days during the reference period, or is sold.
Is leaving a few pieces of furniture enough?
A furnished home becomes a second home, subject to housing tax, sometimes with a surcharge of up to 60% in the towns concerned.
Sounds like your property?
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