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Paris Doubles Tax on Long-Term Vacant Homes Ahead of 2027

City officials say higher surtaxes will push owners to re‑let or sell and could free roughly 20,000 units for the housing market.

Overview

  • The Conseil de Paris voted on Saturday to activate the maximum rates allowed by the 2026 finance law so the higher vacancy surtax takes effect on January 1, 2027.
  • The law lets communes raise the tax from the prior default of 17% after one year and 34% after two years to 30% after one year and 60% after two years with the charge calculated on each property's cadastral rental value.
  • Paris cites INSEE-based counts of about 140,000–150,000 vacant dwellings and says roughly 80,000 are in 'structural vacancy' and therefore subject to the surtax, with the city estimating about 20,000 could be returned to rent or sale.
  • Tenant groups such as the CNL hailed the move as a necessary first step while right-wing councillors called it punitive and questioned the vacancy figures and likely effectiveness.
  • City officials published an example showing a 30 m² apartment would see annual tax rise from about €790 today to roughly €1,400 in 2027 and €2,800 in 2028, and warned the surtax is only one tool alongside owner support measures and calls for more housing construction.