3rd Mar 2026 Letting Property Tax d’Habitation and Rural Gîtes The government has expanded the scope of the exemption from the taxe d’habitation. Although the taxe d’habitation (local rates) on principal residences was finally abolished in 2023, the tax remains payable on second homes. For this purpose the tax is called the Taxe d'habitation sur les résidences secondaires (THRS). Accessible with a Premium Subscription Log in or subscribe to read the full article. Subscribe Login Share this article: X Facebook LinkedIn Email