If I live outside of France most of the time, do I still pay tax in France for my holiday home? The property owner's tax (taxe fonciere) is calculated by the annual rental value of your property. And the even worse news is that many areas have seen sharp increases in property tax recently, as the outdated tax formulas - some of which date back to the 1970s - are being recalculated. The taxe foncière demands generally arrive over the summer and the taxe d'habitation bill arrives in the autumn. If you have a full time tenant they will pay the taxe d'habitation but you will still have to pay the taxe foncière.

Source: The Local September 26, 2019 13:18 UTC