Optional second-home housing tax exemption for classified holiday lets and B&Bs extended to all municipalities
Article 112 of the 2026 Finance Act rewrites the first paragraph of Article 1414 bis I of the General Tax Code: all municipalities and inter-municipal bodies may exempt from the second-home housing tax, for their share, classified furnished tourist accommodation and bed-and-breakfast rooms, or only one of these two categories. According to the amendment behind it, this option was previously limited to municipalities in France rural revitalisation zones.
Measure originators
No official estimate found for this measure.
Measure impact
Owners of classified holiday lets and B&B rooms can be exempt from the second-home housing tax in any municipality that so decides, and the exemption can target only one of the two categories.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel