{"id":31588,"date":"2025-05-12T09:37:55","date_gmt":"2025-05-12T07:37:55","guid":{"rendered":"https:\/\/www.bretagne-proprietes.fr\/how-is-the-residence-tax-calculated-for-my-second-home\/"},"modified":"2026-09-02T14:44:20","modified_gmt":"2026-09-02T12:44:20","slug":"how-is-the-residence-tax-calculated-for-my-second-home","status":"publish","type":"post","link":"https:\/\/www.bretagne-proprietes.fr\/en\/how-is-the-residence-tax-calculated-for-my-second-home\/","title":{"rendered":"How is the residence tax calculated for my second home?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31588\" class=\"elementor elementor-31588 elementor-8406\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dd7f26 e-flex e-con-boxed e-con e-parent\" data-id=\"7dd7f26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9115761 elementor-widget elementor-widget-text-editor\" data-id=\"9115761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tDo you own a second home or are you planning to soon <span style=\"color: var(--e-global-color-primary);\">buy a house in Brittany<\/span> and have questions about your obligations regarding the residence tax?\n\nAs you know, the residence tax is a local tax and the rule is as follows: a residence tax is linked to every home, regardless of whether it is a primary residence or a second home.\n\nThus, whether you occupy your second home for a short period during the year or rent it out as a furnished property, you cannot escape paying the residence tax.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-538c947 elementor-widget elementor-widget-heading\" data-id=\"538c947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calculating the residence tax on a second home<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a533f3 elementor-widget elementor-widget-text-editor\" data-id=\"0a533f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you are considering buying a house, you should know that the residence tax is calculated for the entire year based on your situation as of January 1st.<\/p><p>Its amount is based on the cadastral rental value of the second home you own and any outbuildings (garage, garden, parking, etc.). The size, number of rooms, and the property category of the house or apartment concerned are taken into account in the calculation of the residence tax.<\/p><p><span style=\"text-decoration: underline;\">DID YOU KNOW?<\/span><br>As the owner of a second home, you do not have to pay an additional public broadcasting contribution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40638e5 elementor-widget elementor-widget-heading\" data-id=\"40638e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Residence tax: what are the differences between a primary and secondary residence?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb5a3dd elementor-widget elementor-widget-text-editor\" data-id=\"cb5a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The major distinction between a primary residence and a second home concerns allowances and capping, which are dependent on your income.<\/p><p>Indeed, these two elements only apply to the primary residence, never to a secondary property. That said, certain specific provisions may explain variations in the amount of the residence tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7092ae elementor-widget elementor-widget-heading\" data-id=\"a7092ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The tax on vacant housing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d87b9 elementor-widget elementor-widget-text-editor\" data-id=\"48d87b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In municipalities where the tax on vacant housing is in effect, the Municipal Council is likely to increase the communal portion of the residence tax on the second home by up to 20%. To avoid this surcharge when you buy a house, you must be exempt from residence tax. To do this, you must:<\/p><ul><li>Be obliged to reside in a dwelling other than the primary residence (due to professional constraints, for example);<\/li><li>Move permanently into a retirement home or care facility while retaining the use of the primary residence;<\/li><li>Be unable to use your dwelling as a primary residence for a reason beyond your control (urban planning operation, carrying out works ordered by the municipality, etc.).<\/li><\/ul><p><span style=\"text-decoration: underline;\">DID YOU KNOW?<\/span><br\/>Second homes are not included in the scope of the reform announced by President Emmanuel Macron, which aims to <a href=\"https:\/\/www.impots.gouv.fr\/questions\/theme\/taxe-habitation\/87\"><span style=\"color: var(--e-global-color-primary);\">exempt 80% of French people from the residence tax<\/span><\/a> by 2020.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fb6e17 elementor-widget elementor-widget-text-editor\" data-id=\"9fb6e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>To find out more:<\/strong><br\/><a href=\"https:\/\/www.bretagne-proprietes.fr\/en\/buying-a-house-in-brittany-whats-changing-for-the-ptz\/\">Buying a house: the PTZ changes in 2018<\/a><br\/><a href=\"https:\/\/www.bretagne-proprietes.fr\/en\/study-the-market-before-buying-a-house\/\">What is the state of the Breton real estate market in 2018?<\/a><br\/><a href=\"https:\/\/www.bretagne-proprietes.fr\/idees-recues-sur-la-fiscalite-des-residences-secondaires\/\">5 misconceptions about second homes<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The residence tax is calculated based on your situation as of January 1st, and its amount is based on the cadastral rental value of the second home you own.<\/p>\n","protected":false},"author":2,"featured_media":8729,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-31588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How is the residence tax calculated for my second home? 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