2026 housing tax: who pays it for a furnished rental in Paris?

The housing tax disappeared for primary residences in 2023. It is still owed on second homes, with a 60% surcharge in Paris, and the 2026 notices arrive as early as November 2. Here is who pays when a furnished apartment is rented out.

What remains of the housing tax in 2026

Since January 1, 2023, a dwelling that is its occupant's primary residence is no longer subject to the housing tax. It remains for second homes: furnished dwellings that are nobody's primary residence.

It is calculated on the cadastral rental value of the dwelling, using the rates voted by local authorities, with no allowance at all. Municipalities in tight-market areas (zones tendues) can add a surcharge of 5% to 60% of the municipal share.

Simulating your housing tax: is there an official simulator?

No. The tax authority states that it is not possible to simulate it yourself for a secondary residence: the calculation rests on many criteria specific to the property, not on three figures to enter. An unofficial simulator can therefore only give an order of magnitude.

What you can do: find the property's cadastral rental value on your latest notice, or in your personal account on impots.gouv.fr, then multiply it by the tax rate, as Service-Public.gouv.fr describes. In Paris, the 60% surcharge described below is added to the municipal share. The exact amount will appear on the notice, available online from 2 November 2026.

Who pays when a furnished unit is rented?

Two conditions are assessed on January 1 of the tax year: the dwelling is furnished, and someone has the use of it. That person receives the notice, whether an owner, a tenant, or simply a rent-free occupant.

The situation is assessed on January 1. A furnished dwelling left empty between two occupants may therefore also be affected, in the name of the person who has the use of it. If you rent out an unfurnished dwelling, you do not owe this tax, but other rules apply: our article on the vacant housing surtax in 2027 explains them.

In Paris: the 60% surcharge

The City of Paris applies the maximum surcharge: 60% on the housing tax of second homes. It is added to the tax of the person who has the use of the dwelling, owner or tenant. The City says it aims to encourage occupants to move back into their dwelling as a primary residence, or put it back on the rental market.

Employee on assignment in Paris: relief may be available

A professional on assignment often keeps their primary residence elsewhere. Their Paris furnished apartment may then be their second home, with the 60% surcharge added to their bill.

The tax authority provides relief (dégrèvement) from the surcharge for a person who is required, because of their professional activity, to live somewhere other than their primary residence. The City of Paris points this out for people who have a second home in Paris for their professional activity.

The procedure is a claim filed with the individual taxpayers' tax office (SIP) for the location of the second home, with supporting documents. The relief applies to the surcharge, not to the tax itself.

The occupancy declaration, not to be forgotten

All owners must declare the occupancy of their dwellings on impots.gouv.fr, under “Gérer mes biens immobiliers” (Manage my property), and update it at each change of tenant. If your dwelling has not yet been declared or its situation has changed, the declaration is due before July 1. A missing or inaccurate declaration can cost €150 per dwelling.

Key dates in 2026

The date printed on your notice prevails.

And with a guaranteed rent?

With a guaranteed rent, the lease is signed between you and Belvie, which becomes your sole tenant: that is the tenant you declare, whichever professionals are housed. The housing tax, however, depends on the situation of the person who has the use of the dwelling on January 1. Ask your tax office to confirm the case of your apartment, and have the lease state who bears this tax.

Frequently asked questions about the housing tax

Who pays the housing tax on a furnished rental in Paris?

Since 2023, there has been no housing tax on primary residences. For a second home, it is owed by the person who has the use of the furnished dwelling on January 1: owner, tenant or rent-free occupant.

What is the housing tax surcharge in Paris?

The City of Paris applies a 60% surcharge on the housing tax of second homes, with no allowance on the tax base.

Can an employee on assignment in Paris avoid the surcharge?

They can request relief from the surcharge if they are required, because of their professional activity, to live somewhere other than their primary residence. The request is made by filing a claim with the individual taxpayers' tax office (SIP), with supporting documents.

When must the housing tax be paid in 2026?

Notices are online from November 2, 2026 (November 16 for taxpayers on monthly payments). Payment is due before December 15, 2026.

Sources

• Can I simulate my housing tax or property tax? (Impots.gouv.fr, in French)
• Housing tax on second homes (in French) (Service-Public.gouv.fr)
• Housing tax on second homes: 2026 calendar (in French) (Service-Public.gouv.fr, news item of October 7, 2026)
• How is the housing tax calculated for my second home? (in French) (impots.gouv.fr)
• I am buying a property to rent it unfurnished. Will I have to pay the housing tax? (in French) (impots.gouv.fr)
• Taxes and duties (in French) (City of Paris)

This article is for information only and does not replace personalized tax advice. It describes the situation as of October 13, 2026: the tax depends on each occupant's situation on January 1. Have your case checked with your tax office before any decision.