What changes in 2027?
France’s TVLH, short for taxe sur la vacance des locaux d’habitation, will replace the TLV and THLV vacant-home taxes from the 2027 tax year. This is enacted legislation, not a proposal. Notaires de France highlighted the change on 25 September 2026.
There is also a specific local decision for Antibes: on 10 July 2026, its municipal council approved rates of 30% for the first year of taxation and 60% from the second year, effective from 1 January 2027. Decision CM2026/126 was published on 16 July. These are not rates for the whole Riviera.
What value will Antibes use to calculate the tax?
The property’s cadastral rental value, used for tax purposes, rather than its purchase price or market value. Do not multiply the asking price by 30% or 60%.
- First year of taxation: 30% in Antibes, compared with the standard rate of 17% in designated high-demand areas.
- Second and subsequent years: 60% in Antibes, compared with the standard rate of 34%.
The local rates are set out in decision CM2026/126 in the Antibes council register. Ask the tax office to confirm the taxable value and applicable period for your circumstances; the rate alone does not establish your bill.
Does every rarely used home count as vacant?
No. Service Public describes a vacant dwelling as habitable but unfurnished, or insufficiently furnished for normal occupation, and unoccupied for the required period.
An ordinarily furnished second home is a different case: it falls under the separate taxe d’habitation sur les résidences secondaires. An owner’s absence for several months does not automatically bring it within TVLH. At the same meeting, Antibes adopted a separate decision, CM2026/127, concerning the second-home tax surcharge; that is not the TVLH rate.
Which dates and circumstances matter before buying?
Antibes appears in the list established by the decree of 25 August 2026. Here, TVLH applies to homes vacant for at least one year on 1 January of the tax year. Outside that designated area, the required period and the need for a local decision differ: do not transfer the Antibes rules to another address.
Article 1406 bis of the French Tax Code also addresses how long the liable person has held the property. It refers to a person who has held it since the beginning of the reference period. A new buyer should therefore not automatically assume liability based on the seller’s entire vacancy history: check the acquisition date and the proposed assessment.
Exclusions include vacancy beyond the taxpayer’s control and occupation for more than 90 consecutive days during the reference period. Supporting evidence matters. For the 2027 assessment, vacancy before 1 January 2027 also counts: the reform does not restart the clock. This is expressly provided by Article 108 of the Finance Act.
What should you request before buying?
Check the address, acquisition date, furnishings, habitability, actual occupancy periods, reasons for vacancy and the declared use of the property. If an exclusion is claimed, gather evidence for the tax office. For an overseas buyer, actual use matters more than an advertisement describing the property as a “second home”.
How does this fit into your ownership budget? Our guide to the purchase budget and annual ownership costs helps bring taxes, building charges and works into one calculation for the property you are considering.
Facts and official sources checked on 6 October 2026. The local rates discussed here are confirmed for Antibes; individual liability depends on the holder’s circumstances.