As regular readers will know, the taxe d'habitation has been abolished for principal homes, but remains in place for second homes.
Moreover, councils in defined areas of housing stress are permitted to impose a surtax, which can range from 20% to 60%.
Less than 25% of the councils permitted to apply the surtax choose to do so. A list of those who do apply it and at what rate is shown below. The overwhelming majority have adopted the minimum 20% rate.
A further 5,000 councils have recently been given the right to impose the surtax, although it has been delayed until 2024. It remains unclear just how many councils will choose adopt it.
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