Second-home housing tax on a short-term rental

If you let a property short term that is not your main home, the housing tax on second homes (THRS, taxe d'habitation sur les résidences secondaires) generally stays in your name, even if the property is occupied by travellers almost all year round. The reason comes down to one date: the status of the property on 1 January. According to the case law of the Conseil d'État (France's highest administrative court), an owner who can accept or refuse stays is regarded as keeping the use of the property.

In some municipalities, a surcharge voted by the municipal council can then raise the bill by up to 60% of the municipal share. To complicate matters further, the business property contribution (CFE, cotisation foncière des entreprises) may apply to the same property. This guide covers the rule, the 2026 surcharge figures, the possible exemptions and the property occupancy declaration.

Last verification of official sources: 8 October 2026. This article is informational and is not personalised tax or legal advice: check against your own situation with your tax office or a chartered accountant.

Who pays the housing tax on a furnished property let short term?

The general rule is that housing tax is owed by the occupant of the property on 1 January. For a furnished property let by the night or by the week, the answer is different: the owner remains liable if they are regarded as keeping the use of the property for part of the year.

In its decision of 15 June 2023 (no. 468195), the Conseil d'État first recalls that "the tenant of a taxable premises on 1 January of the tax year is in principle liable for housing tax" (own translation). It then rules that, when a furnished property is the subject of seasonal or short-term lets, the owner "may be regarded as intending to keep the use or enjoyment of it for part of the year" (own translation). In the case decided, the apartment was let "for short periods and for periods that the applicants were free to accept or refuse" (own translation): the owners' appeal was dismissed.

The Ministry of the Economy confirmed this reading in its answer to written question no. 916 from member of parliament Françoise Buffet (question published on 15 October 2024, answer of 3 June 2025). For short-term furnished lets offered through platforms, the THRS applies where the owner can accept or refuse the rental periods.

What exception applies to a property reserved for letting?

According to the service-public.gouv.fr page on housing tax for second homes (verified on 24 August 2026), a furnished-property host is taxed under the THRS unless the premises are fitted out and reserved exclusively for letting. This exception is narrow and is judged case by case: a property that you can also occupy yourself is hardly a premises reserved exclusively for letting.

Majordia's reading of the sources cited. Each situation depends on the facts: check against your own situation.

Why do we still read that "tourist furnished rentals do not pay housing tax"?

Because older versions of the administrative doctrine said so. The BOFiP BOI-IF-TH-10-20-20 (the official tax doctrine database), in its 2016 version, states that tourist furnished rentals are not subject to housing tax but to the CFE. That version predates the 2023 Conseil d'État decision and the 2025 ministerial answer, which accept that double taxation is possible. If an undated website tells you otherwise, check its date.

Illustration: header of a 2020 housing tax notice, Direction générale des finances publiques (DGFiP, the French tax authority), Wikimedia Commons, public domain.

How is the THRS calculated?

According to the service-public.gouv.fr page, the tax equals the property's cadastral rental value multiplied by a rate that varies from one municipality to another. There is no single national rate: your tax notice and your municipality's website are the only reliable references for estimating the amount.

The same page gives the useful dates:

• 1 January: the date on which your situation is assessed;
• before 1 July: declaration to the tax authority for a new property or in case of a change;
• last quarter: issue of the tax notice.

What is the THRS surcharge?

The surcharge allows some municipalities to increase their share of the tax on second homes. It is based on article 1407 ter of the French tax code (CGI), reproduced in sheet TH-7 of the Direction générale des collectivités locales (2025 edition).

• Who decides? The municipal council of municipalities located within the scope of the tax on vacant housing (list in decree no. 2013-392 of 10 May 2013).
• By how much? A percentage between 5% and 60% of the municipal share.
• When? By a resolution passed before 1 October to apply to the following year's taxation.
• To which properties? To all furnished properties not used as a main home: the municipality cannot exclude certain properties from its resolution.

The BOFiP BOI-IF-TH-70 specifies that the surcharge applies to properties "let, year-round or seasonally, or occupied by their owner" (own translation). A tourist furnished rental let by the week is therefore concerned in the same way as a second home that you occupy in summer.

To illustrate the effect of the rate, take a municipal share of €100 as an arithmetic example, not real data: it becomes €105 with a 5% surcharge and €160 with a 60% surcharge. The actual calculation depends on your municipality's base and rates, with a cap provided for by article 1636 B septies of the CGI.

How many municipalities apply the surcharge in 2026?

The DGFiP note "Majoration de taxe d'habitation sur les résidences secondaires 2026" (second-home housing tax surcharge 2026, July 2026) gives the reference figures:

Source: DGFiP, July 2026. The note also points out that the 2025 note mentioned 1,628 municipalities, a gap due to a merged municipality.

The map is very uneven by region: the surcharge is most frequent in Brittany (84.6% of municipalities concerned), Nouvelle-Aquitaine (67.9%) and Pays de la Loire (65.1%), against 29% in Île-de-France. Three regions alone account for 868 of the 1,666 municipalities, or 52%: Auvergne-Rhône-Alpes (342), Provence-Alpes-Côte d'Azur (340) and Occitanie (186).

Photo: Gzen92, Wikimedia Commons, CC BY-SA 4.0 licence.

Can you obtain a relief from the surcharge?

Yes, on claim, in three cases provided for by article 1407 ter: people required to live near their workplace in a property separate from their main home, people living long term in a care or medico-social facility, and those who, for a reason beyond their control, cannot use the property as a main home. According to the BOFiP, this involuntary nature is not presumed: the taxpayer must prove it.

THRS and CFE: is double taxation possible?

Yes. Ministerial answer no. 916 states that a let furnished property that is not the main home may be subject to both the CFE and the THRS. According to the Entreprendre.service-public.gouv.fr page on the CFE (verified on 2 April 2026), the activity falls within the scope of the CFE above €5,000 of gross revenue excluding tax, and the CFE is not due when the furnished letting concerns a property included in the owner's main home.

Our dedicated guide to CFE on furnished rentals details the calculation of the minimum base and the declaration. Keep one simple habit in mind: when you receive your notices, check both lines. To place these local taxes within your overall profitability, also see short-term rental taxation.

Are there exemptions for a tourist furnished rental?

Yes, but only in specific zones. According to the service-public.gouv.fr page (verified on 24 August 2026), municipalities located in a France ruralités revitalisation zone (ZFRR) may exempt classified tourist furnished rentals and guest rooms (chambres d'hôtes) from the THRS. Ministerial answer no. 916 specifies that the exemption covers only the surface used for the activity and that the FRR scheme has been in force since 1 July 2024.

• For 2027, the municipality or the inter-municipal body had to pass a resolution before 1 October 2026: that date has just passed, so ask your town hall.
• The request is made with the Cerfa form no. 13567*02, to be filed before 1 March of the year concerned.
• Classification plays a role: the exemption targets classified furnished rentals. Our guide to the classification of tourist furnished rentals explains the process, valid for 5 years.

Status matters too: a guest room and a tourist furnished rental do not involve the same formalities, as our comparison guest room or tourist furnished rental explains.

What must you declare in "Biens immobiliers"?

Since 2023, owners must declare the occupancy of their properties on impots.gouv.fr. According to the page "Quelles sont les informations à déclarer via le service en ligne Biens immobiliers" (what information to declare via the Biens immobiliers online service), any change must be reported "as soon as the occupant or the situation changes" (own translation), and the status of the property on 1 January must be given. For a seasonal let, the tax authority asks for:

• the start of the seasonal letting period;
• the management arrangements for the property;
• where applicable, the classification as a tourist furnished rental.

No occupant has to be entered for a seasonal let. According to service-public.gouv.fr, a missing or inaccurate declaration exposes you to a fine of €150 per property. The two sites do not stress the same deadline (change of situation for one, 1 July for the other): declare as soon as the situation changes, without waiting.

Calendar: which dates to keep in mind?

Mistakes to avoid

• Believing that seasonal letting removes the THRS. The 2023 decision says the opposite for periods you can refuse.
• Forgetting the surcharge. It depends on the municipality and is voted before 1 October: reread the local resolution every autumn.
• Looking at only one line of the notice. The CFE and the THRS are independent and can coexist.
• Neglecting the occupancy declaration. The fine is €150 per property according to service-public.gouv.fr.
• Relying on an old article. Several pieces of content from before 2023 claim that tourist furnished rentals escape housing tax.

Key takeaways

FAQ

Is a tourist furnished rental let all year round subject to the THRS?

Often yes, as long as you keep the ability to refuse stays: the Conseil d'État holds that the owner then keeps the use of the property on 1 January. The exception provided by service-public.gouv.fr targets premises fitted out and reserved exclusively for letting. Check against your own situation.

Does the 60% surcharge apply everywhere?

No. It only concerns municipalities located within the scope of the tax on vacant housing that have voted the surcharge: 1,666 out of 3,689 in 2026 according to the DGFiP. The voted rate ranges from 5% to 60%.

Do you have to pay both the THRS and the CFE for the same property?

It is possible. According to ministerial answer no. 916, a let furnished property that is not the main home may be subject to both taxes. The CFE is not due below €5,000 of gross revenue excluding tax, and not at all when the letting concerns a property included in your main home.

Can my municipality exempt my classified furnished rental?

In a ZFRR, yes: it may exempt classified tourist furnished rentals and guest rooms, on the surface used for the activity. The resolution for 2027 had to be passed before 1 October 2026. Request the exemption before 1 March with Cerfa no. 13567*02.

What is the penalty for a forgotten occupancy declaration?

According to service-public.gouv.fr, a missing or inaccurate declaration exposes you to a fine of €150 per property. The impots.gouv.fr page asks you to declare any change as soon as it occurs.

Save time on the rest of your management

Local taxation demands rigour, but welcoming travellers should not take the same amount of time. With Majordia's digital welcome booklet, each property has its own booklet accessible by QR code, with tiles for Wi-Fi, door code, contact and emergencies. The content is automatically translated into six languages: French, English, German, Spanish, Italian and Dutch. Compare the plans on the Pricing page.

Image credits. Cover: seaside house in Plérin (Côtes-d'Armor), photo Pascal Bernardon, Unsplash, Unsplash licence. Illustrations: Direction générale des finances publiques (public domain) and Gzen92 (CC BY-SA 4.0), via Wikimedia Commons; images converted to WebP, resized and cropped.