Key Points: Taxe sur les Logements Vacants (TLV)
The TLV (CGI Art. 232) targets habitable dwellings vacant for at least one year at 1 January in qualifying communes — agglomerations >50,000 with supply/demand imbalance (Décret 2013-392), and since Loi 2022-1726 Art. 73, any commune with evidenced market tension. Three conditions must all be met: qualifying location; habitability and vacancy ≥12 months; and vacancy resulting from the owner’s own volition.
Rates (Loi 2022-1726 Art. 74): 17% in year 1 of taxation; 34% from year 2 onwards, assessed on the valeur locative foncière brute. The escalation is designed to accelerate return to the rental market. No partial-year proration.
Involuntary vacancy is excluded. Where the property cannot be let or sold despite genuine efforts at market conditions, the vacancy is not caught. The owner bears the burden of proof. The most effective defence is documented active marketing (advertisements, mandates, viewings log).
The TLV and the taxe d’habitation sur les logements vacants (THLV) are mutually exclusive: the THLV applies only in communes where the TLV does not apply. Neither tax is levied twice on the same property.
No declaration obligation for owners. The TLV is assessed by the authorities from existing cadastral and declaratory information (including the CGI Art. 1418 occupation declaration). Recovered by tax roll in the same way as the taxe foncière. Claims: by 31 December of the year following tax roll enforcement.

Rates at a Glance

First year of taxation 17%
Applied to the valeur locative foncière brute of the dwelling and its dependencies at 1 January of the tax year
Second year and beyond 34%
Rate doubles from the second year of taxation (Loi 2022-1726 Art. 74). Designed to accelerate return to the rental market.

Scope: Which Dwellings Are Caught

The TLV under CGI Art. 232 applies to dwellings meeting all three of the following conditions simultaneously.

Three Cumulative Conditions (CGI Art. 232)
  1. Located in a qualifying commune: an agglomeration of >50,000 inhabitants with a marked supply/demand imbalance (list per Décret 2013-392 du 10 mai 2013); or — following Loi 2022-1726 Art. 73 — any commune with a marked supply/demand imbalance evidenced by high rents and acquisition prices or a high proportion of non-primary-residence dwellings (list by separate decree).
  2. Habitable and unoccupied for at least one year at 1 January of the tax year. A dwelling undergoing significant renovation works that render it uninhabitable is not within scope. Seasonal residences unoccupied on 1 January may qualify.
  3. Vacancy results from the owner’s volition. Involuntary vacancy — where the property cannot be let or sold despite genuine efforts at market conditions — is excluded. The owner bears the burden of proof of involuntary vacancy.
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What Counts as Involuntary Vacancy

Vacancy is treated as involuntary where the property cannot be let or sold at market price and is actively offered for letting or sale without finding a tenant or buyer. The mere fact that a property is in poor condition does not automatically constitute involuntary vacancy if the owner has not made genuine efforts to let it. Conversely, a property offered at above-market asking price is typically treated as voluntarily vacant.

Who Is Subject to the Tax

The TLV is due by the following persons where they have the qualifying status at the start of the vacancy period:

  • Owners (propriétaires), whether individuals or legal persons;
  • Usufructuaries (usufruitiers);
  • Holders of a bail à construction, a bail à réhabilitation, or an emphytéotique lease.

Where there are multiple redevables (e.g. co-owners), the tax is established in the name of the person who actually controls the decision to keep the dwelling vacant.

The Tax Base

The TLV is assessed on the valeur locative foncière brute of the dwelling and its dependencies as at 1 January of the tax year. This is the same valeur locative as used for the taxe foncière on built property: it represents the theoretical annual rent the property could generate as determined by the cadastral authorities. The State retains 9% of the TLV as management fees — higher than the 3% frais de gestion charged on the taxe foncière.

How the Tax Is Calculated

The tax amount equals valeur locative foncière brute × applicable rate (17% or 34%). The first year of taxation is the year in which the dwelling has been vacant for at least twelve consecutive months at 1 January. The 34% rate applies from the following January if the dwelling remains vacant. There is no partial-year proration: the full annual rate applies regardless of when during the year the dwelling is brought back into use (though return to use will prevent the tax from arising in the following year).

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Interaction with the Taxe d’Habitation on Vacant Dwellings

The TLV and the taxe d’habitation sur les logements vacants (THLV) are mutually exclusive. The THLV applies only in communes where the TLV is not applicable. In TLV communes, only the TLV is levied on vacant dwellings. In non-TLV communes that have voted the THLV, it is the THLV that applies instead. The two taxes are never cumulated on the same property.

Administration: Assessment, Declarations, and Claims

No Declaration Obligation for Owners

Unlike many French property taxes, the TLV imposes no declaration obligation on owners. The tax is assessed by the authorities from existing cadastral and declaratory information. In practice, the annual CGI Art. 1418 declaration of residential premises (filed by all property owners before 1 July via “Gérer mes biens immobiliers”) also serves as the information base for establishing and auditing the TLV.

Assessment and Recovery

The TLV is assessed annually in the commune where the property is situated and recovered by tax roll (par voie de rôle) in the same way as the taxe foncière on built property. The owner receives a tax notice showing the base, the applicable rate, and the amount due.

Claims and Disputes

The procedural rules follow the same regime as the taxe foncière on built property:

  • Claims may be filed up to 31 December of the year following the year in which the tax roll is enforced, addressed to the tax service for the property;
  • The administration’s right of recovery runs until 31 December of the year following the tax year;
  • Disputes fall within the jurisdiction of the administrative courts.
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Practical Point: Proving Involuntary Vacancy

The most effective way to challenge a TLV assessment is to file a réclamation contentieuse supported by evidence of active marketing: advertisements, estate agent mandates, letting platform listings, correspondence with prospective tenants or buyers, and records of viewings. The claim must be filed within the deadline. Where vacancy results from poor condition, evidence of a building permit or works contracts preparing the property for letting can support the temporary and involuntary nature of the vacancy.

Summary: Practical Checklist for Owners of Potentially Vacant Properties
Verify whether the commune is on the TLV list: check whether the property is in an agglomeration qualifying under Décret 2013-392 or under the Loi 2022-1726 extension (list to be set by separate decree). If the commune is on neither list, only the THLV (if voted by the commune) may apply.
Document active marketing at market conditions: if the property is vacant because you cannot find a tenant or buyer, keep a contemporaneous file: estate agent mandates, rental and sale listings (with asking prices benchmarked to comparable properties), viewing records, and all correspondence with prospective occupants. This file is your primary defence in a TLV claim.
Vacant for works? If the dwelling is genuinely uninhabitable due to ongoing renovation, it falls outside the TLV scope for the period of uninhabitability. Document the works (building permit, contractor invoices, works schedule) and ensure the vacancy declaration on “Gérer mes biens immobiliers” reflects the works situation accurately.
Act before the second year: the rate doubles from 17% to 34% from year 2. Bringing the property back into use (by letting, occupying, or commencing habitation works) before 1 January of the second tax year prevents the higher rate from applying for that year. Return to use also prevents the tax from arising in the following year even if the same property later becomes vacant again.
File the annual CGI Art. 1418 declaration accurately: the “Gérer mes biens immobiliers” declaration filed before 1 July each year is used by the authorities to identify potentially TLV-liable properties. Ensure the occupation status is declared correctly for each property in your portfolio to avoid incorrect TLV assessments.
Questions About Vacant Property Tax in France?

Our French law practice advises on TLV scope and qualification, involuntary vacancy defence strategies, interaction with the THLV and the annual CGI Art. 1418 declaration obligation, and contentious claims against TLV assessments.

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Legal Notice. This article is provided for general information and educational purposes only. It does not constitute legal or tax advice. The list of qualifying communes under the >50,000 inhabitants category is set by Décret 2013-392 du 10 mai 2013 as amended; the list of communes qualifying under the Loi 2022-1726 extension should be verified at the time of any assessment. Procedural rules follow those of the taxe foncière sur les propriétés bâties. Always consult a qualified French tax adviser before any decision based on TLV rules.