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Writer's pictureFoncia Tarentaise

Secondary residences

They escape the surcharge this year

In 2022, out of 1,136 eligible French municipalities, 255 applied a surcharge on their share of the housing tax contribution on second homes, according to figures from the Directorate General of Public Finances (DGFiP). Towns located in tense areas, where there is a strong imbalance between housing supply and demand, can in fact vote for a surcharge ranging from 5% to 60%.

Thanks to the 2023 Finance Act, other municipalities outside the tense zone could have introduced it this year, bringing the total to nearly 5,000. But the measure has been postponed to 2024, as the government considers the timeframe for its implementation to be too short. A decree must therefore specify the list of these cities. They will then have until 1 October 2023 to decide whether or not to apply the surcharge on second homes next year.

Translated with www.DeepL.com/Translator (free version)

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