It is one of the last taxes of the year. 2026 residence tax notices will be available online from Monday, November 2, 2026, with a payment deadline of December 15, according to the schedule published by impots.gouv.fr. Good news for most residents of the Île-de-France region: since 2023, the tax has no longer applied to primary residences.
The council tax now applies only to second homes and certain furnished properties that are not the occupant’s main residence. If you own or occupy only your main home, you will not receive a tax notice.
It is payable by the person who owns the property on January 1, 2026. So if you sold your second home during the year, you are still liable for the tax for all of 2026.
It all depends on how you pay. Here is the official schedule published by the Directorate General of Public Finances:
If you opted to receive your tax notice entirely online, you won’t receive a letter, but you will get an email notifying you that it is available.
Payment must be made by December 15, 2026. If you have opted for direct debit on the due date, the amount will be debited from your account on December 28, 2026. For taxpayers paying in monthly installments, debits will continue according to the usual schedule.
Online payment (via impots.gouv.fr or the mobile app) generally gives you a few extra days beyond the deadline. Remember to check the date shown on your tax notice. For amounts over €300, payment must be made electronically (online, by direct debit or in monthly installments). A 10% late-payment surcharge applies.
The amount depends on the home’s cadastral rental value and the rates set by the municipality. In areas with tight housing markets, municipalities can also vote to impose a 5% to 60% surcharge on second homes. In 2026, 1,666 of the 3,689 eligible municipalities apply it, or 45%, according to Moneyvox. In Île-de-France, 29% of eligible municipalities have opted to do so. Paris, for its part, has applied the maximum rate of 60% for several years.
If your second home is in a municipality that has introduced or increased this surcharge, your bill could rise significantly. The details are on your tax notice.
If you receive a notice even though the property is your primary residence, or was vacant, sold or rented out on January 1, 2026, you can file a claim through the secure messaging service in your personal account on impots.gouv.fr. An unfurnished property is not subject to the residence tax, but may be subject to the tax on vacant homes, depending on the municipality. Also remember to check that your occupancy declaration is up to date in the “Real estate properties” section of your account.
