The vacant housing tax

Investment and taxes

10 Apr 2023

Photo de Nataliya Vaitkevich provenant de Pexels

Let's talk about a subject that few people know about, but that deserves our attention, the tax on vacant housing.
 A "vacant dwelling for residential use" is a dwelling with a minimum of comfort (electrical installation, running water, sanitary equipment, etc.) but which is empty of occupant for at least 1 year.

We can divide this tax on vacant housing into two distinct categories.
The tax on vacant dwellings (TLV) and the housing tax on vacant dwellings (THLV).

The TLV tax applies only to those who live in a "tense zone", i.e. in municipalities with more than 50,000 inhabitants where there is a strong imbalance between housing supply and demand. However, the owners concerned must have owned a vacant dwelling for at least one year on January 1 of the tax year.

The housing tax on vacant dwellings (THLV) is due by owners in the municipalities concerned who own a dwelling that has been unoccupied for residential use for more than two years. This tax applies to those who do not live in tense areas, i.e. municipalities with less than 50,000 inhabitants.

Vacancy tax is payable each year in mid-December. It may happen that a taxpayer receives this tax by mistake, so it is possible to contest this tax by mail or by post. Please note that it is very important to pay this tax in order to avoid additional costs that could considerably increase the final amount.

How to contest this tax? 
If you are asked to pay this tax wrongly or if you have done everything possible to rent the property without succeeding, here are some ways to do so:
You can prove the occupation by the consumption of electricity or water, if it is a second home prove that you have paid the housing tax, if you have put it up for sale without finding a taker bring the mandate of sale or the copy of your ads. 
In any case you must contest it before the 31st of December of the following year. 

How to avoid the tax on vacant accommodation in Paris? 
Contact our agency in order to rent your property quickly and serenely and avoid a rental vacancy :) 

If you need more information,