Secondary residences: the housing surcharge extended to 5,000 municipalities

Your little pied-à-terre, often by the sea or in the mountains, which you join at the weekend, for the holidays or, increasingly, to telecommute there, could cost you more from next year. . An amendment to the finance bill (PLF), adopted at first reading by 49.3, extends to new municipalities the possibility of surtaxing second homes. This development comes at a time when in 2023 only second homes will still be subject to housing tax. The latter will, in fact, be permanently abolished for main residences: this is already the case for 80% of households and, in November, the 20% of the wealthiest French people will pay it for the last time.