Housing tax refocused on second homes only
Article 110 of the 2025 Finance Act rewrites Article 1407 of the General Tax Code: the housing tax on second homes is due on furnished premises used as a non-main residence, and no longer on 'other furnished premises not used as a main residence'. Premises used exclusively for business and several types of accommodation (emergency shelters, boarding schools, student residences run by Crous or similar bodies) are excluded.
Measure originators
No official estimate found for this measure.
Measure impact
Ends taxation of some furnished business premises and of emergency or temporary accommodation for people in difficulty. Municipalities in rural revitalisation zones may exempt furnished tourist lets and guest rooms. Applies to taxes assessed for 2025; the State compensates municipalities and inter-municipal bodies.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Council of Ministers
Validation interne