If you own a pied-à-terre in Paris, the housing tax still applies to you. Although it was eliminated for primary residences as of January 1, 2023, it continues to apply to second homes, with a 60% surcharge in Paris. A missing or inaccurate declaration exposes the owner to a fine of €150 per residence, according to the administration’s official website. Here’s what you need to know!
Housing tax for second homes: how the bill is calculated
The tax is calculated for the entire year based on the situation as of January 1 of the tax year. For 2026, therefore, it is the status of your residence as of January 1, 2026, that counts, regardless of what happens later in the year.
The second factor is the surcharge. Under Article 1407 ter of the General Tax Code, municipalities on the relevant list may increase their share of the tax on second homes from 5% to 60%. The City of Paris applies the maximum rate: 60%.
Third point, often overlooked: in Paris, a second home does not qualify for any basic deduction, according to the City of Paris. Therefore, no reduction is applied to the initial calculation.
A €150 fine per dwelling for failure to file a declaration…
A missing or inaccurate declaration costs €150 per dwelling, according to the official government website. The amount is calculated per property: an owner of two apartments faces a €150 fine for each one.
To avoid any unpleasant surprises, there are three key steps you should take:
- check that every property you own has been properly declared;
- review the information you’ve reported to ensure it’s accurate;
- Keep in mind that the situation as of January 1 determines the tax for the entire year.
For special cases (occupied housing, mixed-use properties, jointly owned properties), the safest approach is to seek confirmation from the tax authorities before the next due date.