Second-home housing tax: catch-up up to the average rate with increases capped at 10%

Article 116 of the 2026 Finance Act amends Article 1636 B sexies I 4 and 6 of the General Tax Code: municipalities and inter-municipal bodies whose second-home housing tax rate is below average may raise it, independently of the property tax rate, up to the average rate (instead of 75% of the average), with increases capped at 10% (instead of 5%).