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Do You Pay Taxe d’Habitation on Second Homes in the Dordogne?
Short answer
Yes. In the Dordogne, taxe d’habitation still applies to second homes. While this tax has been abolished for primary residences across France, it remains fully payable for properties used as holiday homes or not declared as a main residence. The amount is calculated by applying local communal tax rates — typically around 15% to 30% — to the property’s full cadastral rental value.
In detail
In many parts of France, the reform of taxe d’habitation has significantly reduced the number of households affected. However, the situation in the Dordogne is different because a large share of properties are owned as second homes.
Many buyers in the region are international or urban French residents who use their property only part of the year. Because the tax exemption applies only to primary residences, most of these owners remain fully subject to taxe d’habitation.
For this reason, the tax continues to play a meaningful role in the overall cost of ownership in the Dordogne.
How *taxe d’habitation* is calculated
Like taxe foncière, taxe d’habitation is not based on market price or purchase value. Instead, it uses the same administrative figure known as the valeur locative cadastrale, which represents the government’s estimate of the property’s theoretical annual rental value.
Unlike taxe foncière, there is no 50% reduction applied to the taxable base. The tax is calculated directly on the full rental value.
Local communal tax rates are then applied. In the Dordogne, these rates generally fall between about 15% and 30%, depending on the municipality.
Why Dordogne second-home taxes are usually moderate
Some French regions with strong tourism demand — particularly large cities and coastal areas — have introduced additional surcharges on second homes. These can significantly increase taxe d’habitation for non-primary residences.
In contrast, most communes in the Dordogne do not apply these extra surcharges. Because the department is predominantly rural and does not face the same housing pressure as urban or coastal markets, tax rates for second homes tend to remain relatively moderate.
This is one of the reasons why overall property ownership costs in the Dordogne remain lower than in many other parts of France.
When the tax applies
Taxe d’habitation is assessed annually based on the occupancy status of the property on 1 January of each year. If the property is not declared as the owner’s primary residence at that date, the tax is typically due.
Owners of second homes therefore remain liable for the tax each year unless the property becomes their main residence or qualifies for a specific exemption.
How this tax fits into the overall property tax system
In the Dordogne, taxe d’habitation functions as a complement to taxe foncière. While the latter is unavoidable for all owners, taxe d’habitation primarily affects those who do not occupy the property as their main home.
For many second-home owners, the two taxes together form the core of annual local tax obligations associated with property ownership.
Understanding this distinction helps buyers anticipate long-term costs accurately.
Related topics
You may also find these guides useful:
- [What Is Taxe Foncière in the Dordogne?](/knowledge/france/dordogne/taxes#what-is-taxe-fonciere-in-the-dordogne-and-how-is-it-calculated)
