Empty apartments in Paris: the 2027 surtax (30% then 60%) explained
On January 1, 2027, the vacant housing tax changes name and rules. Paris has decided to apply the maximum rates: 30% of the rental value in the first year, 60% after that. Here is what this means for the owner of an empty apartment.
Key takeaways. The 2026 Finance Act merges two taxes into one, the tax on vacant residential premises (TVLH), starting with the 2027 tax year. In Paris, the Paris City Council has voted the maximum rates: 30% then 60%, instead of 17% then 34%. It targets unfurnished dwellings that have been vacant for at least one year on January 1. A dwelling occupied for more than 90 consecutive days is not taxed.
What changes on January 1, 2027
Until 2026, two taxes coexist. The annual tax on vacant housing (TLV) applies automatically in tight-market areas (zones tendues). The housing tax on vacant dwellings (THLV) is optional elsewhere.
Article 108 of Law No. 2026-103 of February 19, 2026, the 2026 Finance Act, replaces them with a single tax, codified in Article 1406 bis of the General Tax Code (CGI). It applies to taxes established for 2027, and its proceeds go to municipalities.
In a tight-market municipality, the default rate is 17% in the first tax year, then 34%. The municipality can vote higher rates, up to 30% then 60%. The City of Paris chose to activate this option at the Paris City Council of July 2026.
| Situation | 1st tax year | From the 2nd year |
|---|---|---|
| Current tax in Paris (TLV, until 2026) | 17% of the rental value | 34% of the rental value |
| New tax (TVLH), default rate in tight-market areas | 17% of the rental value | 34% of the rental value |
| New tax (TVLH), cap a municipality can vote | 30% of the rental value | 60% of the rental value |
| New tax (TVLH), rate voted by Paris for 2027 | 30% of the rental value | 60% of the rental value |
How much will it cost?
The tax is calculated on the cadastral rental value of the dwelling, with no allowance. This is the theoretical annual rent the property could earn. It usually appears on your property tax notice. The taxpayer is the owner, or the usufructuary.
The City of Paris gives this worked example, which remains an estimate:
| City of Paris example: 30 m² vacant unit in the 17th arrondissement | Estimated amount |
|---|---|
| Before the reform | €790 per year |
| In 2027, first year at 30% | €1,400 per year |
| From 2028, if the unit stays vacant (60%) | €2,800 per year |
Which dwellings are affected?
According to Service-Public, a dwelling is vacant when it meets these conditions:
- it is used for housing;
- it is unfurnished, or too sparsely furnished to be habitable;
- it has basic comfort features: electrical installation, running water, sanitary facilities;
- it has been free of any occupancy for a given period, assessed on January 1 of the tax year.
The period depends on the municipality. Paris is a tight-market municipality, within the meaning of Decree No. 2026-831 of August 25, 2026 (in French), which lists the municipalities concerned.
| Criterion | Tight-market municipalities (including Paris) | Other municipalities |
|---|---|---|
| Vacancy period on January 1 | At least one year | At least two years |
| Application of the tax | Automatic, no council vote needed | Only if the municipality or inter-municipal body has voted for it |
| Rate | 17% then 34%, which can be raised to 30% then 60% | Set by the municipality, 50% maximum |
Vacancy before January 1, 2027 already counts: the period is assessed taking into account the situation before that date. A dwelling left empty throughout 2026 can therefore be taxed as early as 2027.
What escapes the tax
- A dwelling occupied for more than 90 consecutive days during the reference period, which is the previous year in tight-market areas.
- Vacancy beyond your control. The City of Paris cites in particular court proceedings, an inheritance, major works needed to make the dwelling habitable, or a dwelling put up for sale or rent at market price that finds no taker.
- A dwelling held by a social housing body (HLM).
In every case, it is up to you to make it known. Service-Public recommends checking your occupancy declaration on impots.gouv.fr, under “Gérer mes biens immobiliers” (Manage my property): the tax authority uses it to determine whether you are liable.
What about a furnished unit?
The tax targets unfurnished dwellings. A furnished unit therefore falls outside the TVLH. If it is nobody's primary residence, it may fall under the housing tax on secondary residences, which municipalities in tight-market areas can increase by 5% to 60% (Article 1407 ter of the CGI). That is a different tax with different rules: have your situation checked with your tax office.
A point still under debate
Senator Christine Lavarde has asked the government a written question, published on September 24, 2026, about the wording of Article 1406 bis. In her view, 2027 could count as the “first tax year” for all dwellings, including those already taxed at 34% in 2026. Those dwellings would then pay less in 2027 than in 2026. As of September 25, 2026, the question was still awaiting an answer. We will update this article if the rule is clarified.
What to do if your apartment is empty?
- Check whether you are affected with the Service-Public simulator.
- Check your occupancy declaration on impots.gouv.fr, and declare your situation if your vacancy is involuntary.
- Put the unit back on the rental market. An unfurnished rental is subject to the 2026 rent control. A furnished lease or a mobility lease (bail mobilité) are other options, compared in our article furnished or unfurnished rental.
- Look at the City of Paris schemes: “Louez Solidaire et Sans Risque”, an agreement with the Anah (the national housing agency), secured rental intermediation, renovation grants. They are detailed on paris.fr (in French).
An empty apartment also has a cost beyond this tax: we put a number on it in vacancy in Paris: the real cost for an owner.
The Belvie model: we rent your apartment, furnished, to professionals on assignment in Paris and pay you a guaranteed rent every month, occupied or not. No fees, no commission. A furnished rental is not an empty unit within the meaning of this tax. See how guaranteed rent works →
Frequently asked questions about the vacant housing tax
What is the vacant housing tax in Paris in 2027?
From 2027, the tax on vacant residential premises (TVLH) replaces the vacant housing tax. In Paris, it is 30% of the cadastral rental value in the first tax year, then 60% in the following years, according to the Paris City Council resolution of July 2026.
How long before a dwelling is considered vacant?
In tight-market areas, including Paris, a dwelling is vacant when it has been free of any occupancy for at least one year on January 1 of the tax year. In other municipalities, the period is two years, and the tax must have been voted by the municipality.
Does the vacant housing tax apply to furnished units?
No. The tax targets unfurnished dwellings, or dwellings too sparsely furnished to be habitable. A furnished unit falls under other rules: if it is nobody's primary residence, it may be subject to the housing tax on secondary residences, which municipalities in tight-market areas can increase.
How do I avoid the surtax on an empty apartment?
The dwelling is not taxed if it is occupied for more than 90 consecutive days during the reference period, or if its vacancy is beyond your control: major works needed to make it habitable, court proceedings, an inheritance, or a dwelling offered for rent or sale at market price without finding a taker. Declare your situation on impots.gouv.fr, under “Gérer mes biens immobiliers” (Manage my property).
What is the difference between TLV, THLV and TVLH?
The TLV was the annual tax on vacant housing, automatic in tight-market areas. The THLV was the housing tax on vacant dwellings, optional elsewhere. The TVLH, the tax on vacant residential premises, replaces both from the 2027 tax year.
Sources
- Law No. 2026-103 of February 19, 2026, the 2026 Finance Act, Article 108 (in French) (Légifrance)
- Article 1406 bis of the General Tax Code: tax on vacant residential premises (in French) (Légifrance)
- Decree No. 2026-831 of August 25, 2026 on the scope of the tax on vacant residential premises (in French) (Légifrance)
- A single tax on vacant housing from 2027 (in French) (Service-Public.gouv.fr)
- Housing tax on vacant dwellings (in French) (Directorate-General for Local Authorities)
- Vacant housing: the City of Paris adopts a surtax to put 20,000 properties back on the market (in French) (City of Paris)
- Written question on the windfall effect of Article 1406 bis of the CGI (in French) (Senate)
This article is for information only and does not replace personalized tax advice. It describes the situation as of October 13, 2026: the texts, the rates voted by municipalities and their interpretation may change. Have your situation checked with your tax office before any decision.
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