
Buying a house in the Dordogne or an apartment in Nice comes with three local taxes, not one, and their number is about to matter more. In 2026 the bill for a second home combines taxe foncière and taxe d'habitation, the latter possibly increased by a local surcharge. From 2027 a new tax on vacant homes replaces the current ones with much higher rates, and town halls will receive, every year and without asking, the name of every owner of an empty home. Here is what applies now, what changes in January, and the one lever that lowers all three bills at once.
