Vacant Property Tax Declaration
In France, homeowners must pay taxes for their property/properties. Click here to read about the two different types of property tax in France :The new property tax declaration 2023: Déclaraction d’occupation – Maupard
However, if you have a property which is both empty (ie : unoccupied) and unfurnished, this property is then classified as ‘vacant’ and is therefore subject to a different form of property tax. There are two taxes which fall under this bracket : ‘taxe sur les logements vacants’ (TLV) and ‘taxe d’habitation sur les logements vacants’ (THLV). TLV is used in high-demand areas and THLV is levied for properties in a low demand area (where the housing demand does not exceed supply).
Important to note :
It is no longer the case that TLV only applies to areas with a population smaller than 50,000. Thanks to a new law, which has been introduced this year, the TLV is levied in all areas experiencing a housing shortage.
So, which tax am I required to pay ?
TLV will be levied on :
- Vacant houses (unfurnished and unoccupied) which have been in this state for over a year
- Properties in areas with a housing shortage (where the housing demand exceeds the housing supply)
THLV applies to properties which are :
- Empty houses in low demand areas (housing demand does not exceed supply) which have not been occupied for over two years
These taxes apply from 1st January of the given year.
- If your property has remained vacant for circumstances beyond your control (eg : your property up for rent has no tenants)
- Your property has been occupied for 90 consecutive days in the calendar year
For more information on this, do not hesitate to contact us either by telephone at +33 (0)1 53 93 94 20 or send an email to [email protected]. Our experts will be more than happy to answer any questions you may have.
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