France TVLH Vacant Housing Tax Replaces TLV in 2027
From 1 January 2027, a dwelling left vacant in a tight French market is taxed at 17% of its cadastral rental value, rising to 34% from year two. Your 2026 vacancy already counts toward the first assessment.
Regulation Radar
France is replacing its two vacant-housing taxes with a single levy, and the clock starts now. From 1 January 2027, the TVLH (Taxe sur la vacance des locaux d’habitation) taxes any dwelling left empty in a tight housing market at 17% of its cadastral rental value, rising to 34% from year two. Your 2026 vacancy already feeds the first assessment. The measure, article 108 of the 2026 finance law (n° 2026-103 of 19 February 2026), is codified as article 1406 bis of the Code général des impôts, per Koliving (August 2026).
What changed
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Francesweeping 36 marketssources checked 2 days ago
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