Some French communes can now charge up to 60% extra council tax on second homes. Here's how the zone tendue surtax actually works, which areas have adopted it, and why it barely touches the regions where most UK expats own property.
- Communes classified as zones tendues (high-demand housing areas) can vote to add a surtax of 5% to 60% onto the taxe d'habitation sur les résidences secondaires (THRS)
- It is not automatic — over 1,450 communes have actually adopted it for 2026, at an average rate of 41%, and tourist/coastal towns like Annecy, Biarritz and Saint-Malo tend to vote close to the 60% ceiling
- The classification is based on housing shortage, not property value — it targets agglomerations of 50,000+ residents where rental supply is squeezed, which is a very different map from where most British second-home owners actually are
- If your property is in Dordogne, Charente, Lot or similar départements rurale, you are very unlikely to be affected at all — this is fundamentally a large-city and coastal-resort measure
If you own a second home in France and you've seen headlines about a new "60% tax," the first thing worth knowing is that this almost certainly isn't about your property specifically — it's about which commune it sits in, and most of the country's most popular British second-home areas simply aren't on the list.
What the Surtax Actually Is
The taxe d'habitation on primary residences was phased out several years ago, but it still applies in full to second homes — the THRS, taxe d'habitation sur les résidences secondaires. On top of the standard THRS bill, communes classified as zones tendues have had the option, for several years, to vote a surtax of between 5% and 60% on that bill.
What's changed for 2026 is uptake, not the rule itself. Over 1,450 communes have now actually voted to apply it, at an average adopted rate of 41%. Tourist and coastal towns — Annecy, Biarritz, Saint-Malo are commonly cited examples — tend to vote at or near the 60% ceiling.
Because these rates are set commune by commune and can change from year to year, the most reliable way to check your own property is your annual THRS notice or a direct call to your commune — this guide explains the mechanism, not a fixed list.
What "Zone Tendue" Actually Means
This is the detail that changes everything about who's affected. A zone tendue is not a wealth classification or a scenic-area classification — it's a housing-shortage classification. It applies to agglomerations of more than 50,000 residents where rental housing supply is squeezed relative to demand.
That's a description of large cities and pressured coastal/resort markets — Paris and its surrounding communes, the French Riviera, popular Alpine resort towns, in-demand coastal Brittany and Basque Country towns. It is not a description of rural France.
Why This Barely Touches the Areas UK Expats Actually Buy In
The regions with the highest concentration of UK second-home and retirement buyers — Dordogne, Lot, Charente, Deux-Sèvres, Nouvelle Aquitaine and similar rural départements in the south-west — are almost the exact opposite of a housing-shortage zone. Rural France generally has more housing than local demand, not less, which is part of why property there has historically been affordable for foreign buyers in the first place.
A useful, if rough, comparison on ordinary property tax bills (not the surtax itself, but showing the scale of the underlying gap): a typical Dordogne property carries a combined annual tax bill in the region of €1,800 to €3,200. An equivalent property in Var or Alpes-Maritimes — squarely in zone tendue territory — typically runs €3,000 to €5,500, before any second-home surtax is added on top.
This is a general regional comparison based on typical figures reported for each area, not a guarantee for any specific commune or property. Actual taxe foncière and THRS bills vary by commune, cadastral value, and individual council rates — always check the actual avis for the specific property.
If your property is in one of these rural south-west départements, the honest answer is that this surtax almost certainly does not apply to you, because your commune is very unlikely to meet the zone tendue population and housing-pressure criteria in the first place.
How to Check Your Own Commune
The surtax is a council-level decision, so the only reliable way to know if it applies to you is to check your own commune's status and, separately, whether that council has actually voted to apply the surtax and at what rate. Your avis de taxe d'habitation sur les résidences secondaires, issued each year, will show any surtax already applied to your bill.
If you're unsure whether your commune is classified as a zone tendue at all, this is worth confirming directly with your commune or via your notaire, rather than assuming either way based on general reputation.
What This Doesn't Change
This surtax is a local council decision layered on top of the existing THRS — it doesn't affect taxe foncière (the separate land tax that applies regardless of zone), and it has no relationship to income tax, wealth tax (IFI), or social charges. It's worth not conflating it with other, unrelated property costs when budgeting.
Frequently Asked Questions
Does the zone tendue surtax apply to all second homes in France?
No. It only applies in communes that are both classified as a zone tendue (a housing-shortage area, generally agglomerations of 50,000+ residents) and have separately voted to adopt the surtax. Many communes, particularly in rural France, meet neither condition.
What's the maximum surtax rate?
Up to 60% on top of the standard THRS bill, though the average among communes that have adopted it for 2026 is around 41%. The rate is set by each commune's own council vote.
Are Dordogne, Lot, and similar rural areas affected?
Very unlikely. These départements do not typically face the housing-shortage conditions that define a zone tendue, which is why they haven't historically appeared on these lists.
How do I find out if my specific property is affected?
Check your annual avis de taxe d'habitation sur les résidences secondaires for any surtax line, or confirm directly with your commune or notaire whether your area is classified as a zone tendue and has adopted the surtax.
Is this the same as the French wealth tax (IFI)?
No. The zone tendue surtax is a local council addition to the THRS council tax bill. IFI is a separate, national wealth tax with its own thresholds and rules — see our French Wealth Tax (IFI) guide for that. For more on property ownership costs and strategy in France, see our full Declaring Income: Strategies & Pitfalls guide collection.