Vacant Home Tax in Paris: What Property Owners Should Know Before 2027
Owning a property in Paris is often seen as a long-term investment. Some owners leave their property empty between tenants, while planning renovations, waiting to sell, or simply because they do not wish to rent it out.
But in Paris, leaving an apartment vacant can be very expensive.
With continued pressure on the Paris housing market and strong rental demand, the City of Paris is taking a firmer stance on vacant properties. One of the main measures used to address this issue is the taxe sur les logements vacants, or vacant home tax.
For owners, this is no longer a minor administrative matter. From 2027, the rates could almost double in Paris.
What Is the Vacant Home Tax in France?
The taxe sur les logements vacants, or vacant home tax, is an annual tax that applies to certain unfurnished residential properties that have been vacant for at least one year on January 1 of the tax year.
In simple terms, if you own an apartment in an area with a particularly tight housing market, such as Paris, and the property is left vacant without a valid reason, you may be required to pay this tax.
The vacant home tax is calculated based on the property’s cadastral rental value. This is not the actual market rent you could charge today, but an administrative rental value used by the tax authorities.
At present, the national vacant home tax rates are:
- 17% for the first year in which the property is taxable;
- 34% for subsequent years.
How Can You Find Your Property’s Cadastral Rental Value?
- Open your property tax notice.
- Find the section titled “Détail du calcul des cotisations.”
- Look at the amount shown in the “Base” column.
- This amount generally represents 50% of the property’s annual cadastral rental value.
- Multiply it by two to obtain the full annual cadastral rental value.
Paris Vacant Home Tax Increase: What Changes in 2027?
This is important news for property owners in Paris.
In July 2026, the Council of Paris adopted a measure to increase the tax on vacant homes, with the aim of encouraging owners to bring empty properties back onto the market. According to the City of Paris, around 139,000 homes are currently vacant, excluding secondary residences. The measure is intended to help bring approximately 20,000 of them back into use.
From January 1, 2027, the rates could rise to:
- 30% for the first year of vacancy;
- 60% from the second year onward.
This means the tax would almost double compared with the current rates.
A Concrete Example for Paris Owners
Let’s take a simple example.
For a vacant apartment of around 30 m² in the 17th arrondissement, the vacant home tax is currently around €790. It could rise to approximately:
- €1,400 in 2027;
- €2,800 per year from 2028 onward.
Of course, the exact amount depends on the property’s cadastral rental value. Even for a small apartment, the annual bill can become substantial.
For larger properties or homes with a higher cadastral rental value, the amount may be considerably higher.
This is why owners should not wait until they receive the tax notice to think about their strategy.
When Can an Owner Be Exempt from the Vacant Home Tax?
Exemptions may apply, particularly when the vacancy is beyond the owner’s control.
Under the French General Tax Code, the tax is not due when the property remains vacant for reasons beyond the owner’s control.
An exemption may therefore apply in situations such as:
- an unresolved estate or inheritance process;
- a legal dispute or ongoing court proceedings;
- major work required to make the property habitable;
- a property genuinely offered for rent or sale at a realistic market price, without finding a tenant or buyer.
How to Request an Exemption from the Vacant Home Tax
In practice, if the exemption has not been applied automatically, the owner usually challenges the tax notice by submitting a formal claim.
Submit Your Claim
The simplest option is to log in to your personal account on the French tax website and open the messaging service. Select “Write”, then “Claim/Dispute”, followed by the option relating to the vacant home tax. You can also send a written claim to your local tax office.
Your request should clearly explain why the property was vacant and include all relevant supporting documents.
Gather Supporting Documents
If you were actively trying to rent or sell the apartment, keep evidence such as:
- agency agreements;
- dated property listings;
- correspondence with prospective tenants or buyers;
- records of viewings;
- evidence of price reductions.
If the property is being renovated, provide:
- quotations;
- invoices;
- photographs;
- a clear timeline of the work.
For a legal dispute or inheritance matter, attach the relevant legal and administrative documents.
A well-documented claim can make a real difference when challenging the tax.
Payment While the Claim Is Reviewed
It is also important to note that submitting a claim does not automatically suspend payment.
You may ask for payment to be deferred while the claim is reviewed. However, if the claim is rejected, additional amounts may become payable depending on the circumstances.
Should You Rent, Sell, or Renovate a Vacant Apartment in Paris Before the 2027 Tax Increase?
If your Paris apartment is currently vacant, now is a good time to consider the most practical next step.
Renting the Property
If the apartment can be rented without major work, renting it out may be the most practical option.
Demand for well-presented furnished apartments in Paris remains strong, particularly among expatriates, executives, students and relocating families, as well as international companies and embassies arranging accommodation for employees or staff.
However, because net rental yields in Paris are often relatively modest—around 1.8% to 2.3%—renting is more likely to make financial sense when the annual income is sufficient to cover property tax, service charges, maintenance and management fees.
Renovating Before Renting or Selling
If the apartment is dated, poorly laid out or needs an energy-efficiency upgrade, renovating before renting or selling may be the better strategy.
In Paris, a full renovation usually costs around €1,200 to €2,000 per m², depending on the condition of the property, the scope of the work and the quality of the finishes. For a 40 m² apartment, that typically represents a budget of around €48,000 to €80,000. A lighter cosmetic refresh will generally cost considerably less.
Before starting major work, owners should consider whether the investment will make the property more attractive to tenants, improve its resale potential, reduce future repair costs or shorten the vacancy period.
Renovation shouldn’t be looked at only as a way to increase rent. In Paris, rents for properties let as a tenant’s main residence are regulated, so even after major works, an owner may not be able to fully recover the cost through higher rent alone.
Selling the Property
If the apartment needs significant work or the expected rental return is limited, selling may be the most straightforward option.
In Paris, prices remain relatively high, averaging around €9,500 to €10,000 per m², depending on the arrondissement and the condition of the property.
A sale allows owners to release capital and bring the ongoing costs of vacancy to an end once the transaction is completed.
Final Thoughts
If you own a vacant apartment in Paris, now is the time to review its tax status and decide whether renting, renovating or selling is the most appropriate option.
Paris Rental can help you assess your property, understand its rental potential, prepare it for the market, and guide you through each stage of renting or selling.
