Residence tax on second homes and property tax in Corsica

Taxe d'habitation (French residence tax) on second homes

The abolition of taxe d'habitation (French residence tax) applies only to main residences. Second homes remain fully taxable, based on the property's cadastral rental value and the rates set by the commune.

In communes classified as areas with high housing demand, the municipal council can apply a surcharge of 5 to 60 % to the municipal share. Several Corsican coastal communes facing intense tourism pressure have used this measure.

Property tax and associated taxes

Taxe foncière (property ownership tax) is payable by whoever owns the property on 1 January, whether or not it is their main residence. Cadastral tax bases are revalued annually, and several communes on the island have raised their rates to fund infrastructure needed for summer visitor numbers.

Depending on the circumstances, additional taxes include household waste collection tax, vacant homes tax for an unoccupied and insufficiently furnished property, and tourist tax collected from guests for holiday lets.

• —A new build may qualify for a temporary two-year exemption from property tax.
• —In some communes, energy-saving works qualify for a temporary partial exemption.
• —A property occupancy declaration must be updated if the property's use changes.

Anticipate these costs before buying

Before any coastal property purchase, we always request the seller’s latest taxe foncière (property ownership tax) and taxe d’habitation (residence tax) notices. For a villa with a swimming pool, the combined annual amount can run to several thousand euros and alter the financial balance of a letting project.