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Second-home council tax

Enter the rental value and rates from your tax notice: the calculation chains municipal and inter-municipal shares, surcharge and state fees — free of charge.

2026 rules — verified on September 6, 2026Free, no account

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Sources and assumptions

  • legifrance.gouv.fr — LEGIARTI000051219608 — tax year 2026, verified on September 6, 2026
    Excerpt from the source : « Dans les communes classées dans les zones géographiques mentionnées au I de l'article 232, le conseil municipal peut, par une délibération prise dans les conditions prévues à l'article 1639 A bis, majorer d'un pourcentage compris entre 5 % et 60 % la part lui revenant de la cotisation de taxe d'habitation sur les résidences secondaires due au titre des logements meublés. »
  • legifrance.gouv.fr — LEGIARTI000051219608 — tax year 2026, verified on September 6, 2026
    Excerpt from the source : « majorer d'un pourcentage compris entre 5 % et 60 % la part lui revenant de la cotisation de taxe d'habitation sur les résidences secondaires due au titre des logements meublés. »
  • legifrance.gouv.fr — LEGIARTI000053546093 — tax year 2026, verified on September 6, 2026
    Excerpt from the source : « En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 2 % […] c) Taxe d'habitation sur les résidences secondaires ; »
  • legifrance.gouv.fr — LEGIARTI000053546093 — tax year 2026, verified on September 6, 2026
    Excerpt from the source : « Pour les frais d'assiette et de recouvrement, l'Etat perçoit 1 % du montant des taxes visées au A du I et 5,4 % du montant de celles visées au B du même I et de celle prévue à l'article 1406 bis. »

Calculation assumptions

  • Estimate for a furnished dwelling not used as a main residence. The tax notice prevails.
  • The cadastral rental value is an ENTRY, taken from your tax notice. It cannot be derived from floor area, rent, or market value.
  • No 50% allowance is applied: that deduction for management costs belongs to the property tax, not to the council tax.
  • Municipal and inter-municipal rates are voted locally each year: read them off your notice, as they differ from one commune to the next.
  • Surcharge reliefs are not modelled: being required to live elsewhere for work, long-term residence in a care facility, or a cause beyond your control.
  • The vacant-housing tax is not included: it is a separate tax, due on an UNFURNISHED dwelling, and the two never overlap.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.