Vacant Housing Tax: scope extended by decree

The Government is extending the scope of the tax on vacant residential premises. Decree No. 2026-831 of August 25, 2026, published in the Official Journal of the French Republic (JORF) No. 0201 of August 29, 2026, redefines the municipalities in which this tax applies and repeals the previous 2013 mechanism. The text, signed under NOR VLOL2616753D, enters into force the day after its publication.

A New Framework for the Vacancy Tax

The decree, issued by the Ministry of the City and Housing, specifies that the tax on vacant residential premises established by Article 1406 bis of the General Tax Code applies in the municipalities listed in the annex to the text. This annex contains two distinct lists, corresponding to 1° and 2° of B of I of Article 1406 bis of the General Tax Code.

The first list identifies municipalities falling within urban units as defined by INSEE, classified by urban area and by department. This includes the urban areas of Ajaccio, Annecy, Arles, Avignon, Bayonne, and Bordeaux, listing the concerned municipalities and their INSEE codes for each.

Repeal of the Former 2013 Mechanism

The decree repeals Decree No. 2013-392 of May 10, 2013, which established the scope of the annual tax on vacant housing instituted by Article 232 of the General Tax Code. However, this repeal is not immediate: it takes effect on January 1, 2027, while the rest of the text applies the day after its publication.

The new mechanism thus progressively replaces the old one, with a phased entry into force:

• Article 1: application of the tax in the municipalities listed in the annex, starting the day after publication;
• Article 2: repeal of the 2013 decree, on January 1, 2027;
• Article 3: provisions for entry into force;
• Article 4: execution of the decree by the concerned ministers.

An Extended List of Concerned Municipalities

The annex to the decree details, municipality by municipality, the perimeter of the tax. The second list, under 2° of B of I of Article 1406 bis, covers a wide range of territories, from mainland departments to overseas collectivities, as evidenced by the departmental codes 971 (Guadeloupe), 972 (Martinique), and 973 (French Guiana).

Owners of vacant housing located in the listed municipalities are directly affected by this extension. The list specifies the INSEE code for each municipality, allowing taxpayers to identify precisely whether their property falls within the scope of the tax.

Impact for Owners

This decree has a direct impact on owners of vacant housing in the municipalities listed in the appendix. By redefining the geographical scope of the tax on vacant residential premises, it expands the number of municipalities where this tax is due, while harmonizing the legal framework surrounding Article 1406 bis of the General Tax Code.

The Minister for Regional Planning and Decentralization, the Minister for Action and Public Accounts, and the Minister for the City and Housing are responsible, each within their respective jurisdiction, for the execution of the decree. Affected owners must therefore check if their municipality is listed in the appendix in order to anticipate their tax obligations.

Source: Official Journal of the French Republic (JORF) No. 0201 of August 29, 2026 — Decree No. 2026-831 of August 25, 2026, NOR VLOL2616753D.