France: IFI from EUR 1.3 million, vacant housing tax of 17 and 34%
The 2026 IFI is charged on net real estate wealth above EUR 1.3 million on a scale of 0.5 to 1.5%; a non-resident pays only on French property; there are no changes in 2026. The vacant housing tax (TLV) in conurbations of 50,000 inhabitants or more: 17% of the rental value in the first year, 34% thereafter. A municipality may raise the taxe d’habitation on second homes by 5 to 60%; the taxe foncière is indexed by 0.8% in 2026.
What this changes in the calculation
An apartment left empty for more than a year in a large city triggers a separate tax; for a second home, take the taxe d’habitation into account.
- Source
- impots.gouv.fr
- Status
- verified
- Published