Paris second home tax 2027: +60% surcharge and what changes in practice
60% surcharge on second homes in Paris from 2027: practical calculations, exemption cases, impact on profitability, and rental alternatives to consider.
What changes in 2027 for Parisian second homes
The Paris Council voted on 18 July 2026 to apply the maximum surcharge ceiling on second homes, with the first application to tax assessments issued for 2027. This decision is based on the 2026 Finance Act (Loi de finances), which authorised municipalities in high-demand areas to increase their council tax (taxe d'habitation) surcharge up to 60% — Paris had already voted for this rate in 2017, but the new legislation strengthens the scope of application and removes certain previous exemptions.
What remains unchanged: Council tax on primary residences has been permanently abolished since 1 January 2023. Only second homes remain subject to this tax.
The practical calculation: what does it amount to?
The council tax on second homes (Taxe d'habitation sur les résidences secondaires - THRS) is calculated based on the cadastral rental value of the property, multiplied by the municipal rate (13.38% in Paris) increased by the 60% surcharge.
The effective overall rate therefore reaches 21.41% of the cadastral rental value (13.38% × 1.60).
Practical examples in Paris in 2027:
| Property | Cadastral rental value | Estimated annual THRS |
|---|---|---|
| Studio 25 m² — 11th arr. | ~€3,200 | ~€685 |
| 1-bed apartment 45 m² — 9th arr. | ~€5,800 | ~€1,242 |
| 2-bed apartment 70 m² — 16th arr. | ~€9,500 | ~€2,034 |
| 3-bed apartment 100 m² — 7th arr. | ~€14,000 | ~€2,998 |
To these amounts are added regional supplementary taxes (TSE, GEMAPI), bringing the actual bill to approximately +8 to 12% above the figures above.
Cases of exemption: rare but real
Since 2027, a new measure extends the possibility of THRS exemption to classified tourist furnished rentals (meublés de tourisme) and bed and breakfast establishments, subject to a municipal decision before 1 October 2026. Paris has not voted for this exemption — it remains inapplicable in the capital.
The only admissible exemption cases in Paris:
- Professional obligation: second home required by one's occupation (primary residence of the household elsewhere, different employer-provided housing)
- Health reasons justifying the impossibility of occupying the primary residence
- Special cases: individuals housed in long-term care facilities
Applications must be made via your personal account on impots.gouv.fr before 31 December of the tax year. The procedures are detailed at Service-Public.fr — Taxe sur les résidences secondaires.
Strategies for affected Parisian owners
Facing an annual tax burden that can exceed €3,000 on luxury properties, several trade-offs deserve to be quantified:
Putting the property into long-term rental — a tenant using the property as their primary residence eliminates the THRS. Rent-controlled in the 9th arrondissement, a 70 m² 2-bedroom apartment represents approximately €2,100/month, or €25,200/year in gross income. The saved THRS (~€2,000) is added to this gain.
Putting the property into short-term furnished rental — caution: a furnished property not occupied as a primary residence remains subject to the THRS. Furnished rentals shift the tax pressure; they do not eliminate it. Furthermore, Airbnb rentals in Paris are limited to 90 days per year for a primary residence.
Selling — capital gains on a second home are taxed at 36.2% (19% income tax + 17.2% social contributions), with allowances starting from the 6th year of ownership. Beyond 22 years, total income tax exemption; beyond 30 years, total social contribution exemption.
PNW Partners assists Parisian owners in the trade-off between keeping, renting out, or selling, with a personalised wealth and tax analysis.
The 60% surcharge is not intended to disappear — it is part of a structural municipal policy to return under-occupied housing to the rental market. For owners who do not wish to rent, anticipating the burden in the 2027 budget remains the only option.
Questions fréquentes
Quel est le taux exact de la majoration de taxe sur les résidences secondaires à Paris en 2027 ?▾
Existe-t-il des exonérations à la majoration de taxe sur les résidences secondaires ?▾
Les propriétaires bailleurs sont-ils concernés par cette majoration ?▾
Face à cette hausse fiscale, vaut-il mieux louer ou vendre sa résidence secondaire parisienne ?▾
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