Second homes in Corse: what the 2026 tax system really costs you
An apartment in Ajaccio for weekends, a villa in Calvi for the summer: the second home remains the primary driver of purchases in Corse. However, between the sometimes increased taxe d’habitation (council tax), the taxe foncière (property tax), and capital gains upon resale, the cost of ownership deserves calculation before signing. Here is a full breakdown, outlining the major municipalities.
Taxe d’habitation: the surcharge that changes everything
The taxe d’habitation (council tax) on second homes remains, and municipalities in 'zones tendues' (housing pressure zones) can increase it by 5% to 60%. In Corse, several highly touristic coastal municipalities apply or are considering this increase: check with the town hall before purchasing — the amount varies significantly from one town to another.
Good news for registered furnished holiday rentals: depending on the chosen regime, the cotisation foncière des entreprises (CFE – local business tax) may partially substitute this, with possible allowances below certain thresholds.
Taxe foncière: a constantly rising cost
As everywhere in France, cadastral rental values have been revalued. In Corse, the taxe foncière (property tax) for a coastal villa commonly represents €1,500 to €4,000 per year depending on the municipality and floor area. Systematically check the amount with the seller and the town hall: it is a key point for negotiation.
Capital gains on resale: the precise calculation
A second home does not benefit from the main residence exemption. Capital gains are taxed at 36.2% (19% income tax + 17.2% social security contributions), with allowances for the duration of ownership: full income tax exemption after 22 years, and social security exemption after 30 years.
Three legal optimisations: deduct actual acquisition costs (notary, agency) or a flat 7.5% rate; deduct actual renovation costs backed by invoices or a flat 15% rate after 5 years of ownership; and monitor the surtax on capital gains exceeding €50,000 (2% to 6%). A frequent case in Corse: a property owned for 15 years resold with a high capital gain — the difference between flat rates and actual costs can represent several thousand euros. Ensure both calculations are performed.
IFI and inheritance: planning from the point of purchase
If your net real estate assets exceed €1.3M, a second home in Corse is included in the IFI (Impôt sur la Fortune Immobilière – wealth tax) assessment (a 30% allowance applies only to the main residence). For significant estates, structures such as a SCI familiale (family property holding company) or 'démembrement' (splitting of ownership) can optimise both ownership and transfer.
Consider also passing assets to children: planning via a 'donation-partage' (gift-partition) or 'nue-propriété' (bare ownership) is almost always more efficient than a traditional inheritance, especially for a property whose coastal value is rising rapidly.
The mixed strategy: second home + seasonal rental
More and more buyers combine personal use with regulated seasonal rentals: a few weeks for themselves, the rest as a registered furnished rental. Fiscally, the LMNP (Loueur en Meublé Non Professionnel – non-professional furnished let) regime allows you to depreciate the property and neutralise a large part of the income — all while retaining personal use.
Beware, however, of the 2025 reform: deducted depreciation is now added back into the capital gain calculation for tourist rentals upon resale. The right structure should be decided before purchase, with your advisor and your notary.
Frequently asked questions
Is council tax more expensive in Corse for a second home?
It can be: municipalities in housing pressure zones can increase the taxe d'habitation by up to 60%. The amount varies by town — check with the local town hall before buying.
How much tax is paid on the resale of a second home in Corse?
36.2% of the net capital gain, with income tax exemption after 22 years of ownership and social security contribution exemption after 30 years.
Can you avoid capital gains tax on a second home?
No, except in very specific cases (sale price ≤ €15,000, compulsory purchase, or reinvestment under conditions for a first-time main residence purchase by certain individuals). The duration of ownership remains the best lever.
Renting out your second home for a few weeks: what are the obligations?
Declaration at the town hall as a 'meublé de tourisme' (furnished holiday let), declaration of income under the LMNP regime (micro-BIC or actual costs), and compliance with co-ownership regulations where applicable.
Translated from our French edition — figures and legal terms are French law.
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