182 communes in Haute-Savoie can now increase the tax on second homes
182 communes in Haute-Savoie have been identified as able to apply an increase in council tax on second homes in 2026, compared with 162 in neighbouring Savoie (source: France Bleu Pays de Savoie). This measure, provided for by Article 1407 ter of the French General Tax Code and extended by the decree of 22 December 2025, allows municipal councils to vote an increase of between 5% and 60% of the municipal share of council tax for dwellings not used as a principal residence. The deliberations must take place before 1 October in order to apply from 1 January of the following year (source: Kohen Avocats). For owners of second homes in the Annecy area and on Lake Geneva, the window for town halls to decide is therefore closing in the coming days for application on 1 January 2027.
Nationally, 1,666 communes had already introduced this increase in 2026, including 688 at the maximum rate of 60% (source: Kohen Avocats). Haute-Savoie, a department where the share of second homes and the level of prices are among the highest in France, logically features at the top of the territories concerned.
Why Haute-Savoie has so many eligible communes
Only communes classified as a "zone tendue" — those where the tax on vacant dwellings already applies — may introduce this surcharge. This zoning, set by decree, is based on three criteria: high rents, high purchase prices, or a significant proportion of second homes relative to the housing stock. The decree of 25 August 2023 had already brought the national list to 3,697 communes; that of 22 December 2025 has updated it further (source: Kohen Avocats).
In the department, tourist pressure and residential attractiveness are in full play: the Annecy area, the Chablais and the shores of Lake Geneva are among the sectors where prices far exceed the national average, and where a significant share of the housing stock is occupied for only part of the year. The major conurbations and resorts had been the first to be classified as zone tendue; certain communes in the Genevois such as Douvaine, Saint-Cergues, Andilly or Valleiry had initially been excluded despite prices 25% above the national average, a situation denounced locally as early as 2023 (source: Le Faucigny). The zoning extended at the end of 2025 has since substantially expanded the list of Haute-Savoie communes concerned.
What the text precisely provides
The legal framework. Article 1407 ter of the French General Tax Code authorises communes classified as zone tendue to increase the municipal share of council tax on second homes, within a range strictly between 5% and 60%. This tax, abolished for principal residences, continues to apply in full to second homes — the increase is therefore added to a tax already due (source: Kohen Avocats).
The timetable. Municipal councils must deliberate before 1 October for the increase to apply from 1 January of the following year. The corresponding tax notices arrive in the final quarter of the year of application.
Possible exemptions. Three situations give entitlement to a relief on claim: a second home linked to a professional constraint, long-term accommodation in an institution (an EHPAD, for example) while retaining the former dwelling, or the impossibility suffered of using the property as a principal residence. The claim must be submitted before 31 December of the year following receipt of the tax notice (source: Kohen Avocats).
The example of Chamonix, a pioneer in Haute-Savoie
Chamonix has already applied this surcharge for several years. Its mayor, Éric Fournier, has confirmed that it will be maintained, with revenue estimated at between 2.5 and 3 million euros per year, earmarked for financing permanent housing for workers and seasonal staff (source: France Bleu Pays de Savoie). This model illustrates the stated aim of tourist communes: to generate resources to offset the pressure that the weight of second homes exerts on the local housing market.
Not all communes share this enthusiasm. Mireille Sertout, president of a national federation of associations of second-home owners representing around 20,000 members, for her part denounces "a confiscatory aspect" and fears that this taxation will encourage owners to sell rather than to let their property on a year-round basis (source: France Bleu Pays de Savoie).
What this means for owners and buyers in the Annecy area and on Lake Geneva
For a current owner, the first step is to check whether their commune is among the 182 identified and, if so, to monitor the municipal deliberation and the rate adopted, which will only be known with certainty on receipt of the tax notice. For a buyer considering a second home — a pied-à-terre in Annecy, a lakeside villa at Veyrier-du-Lac, Talloires or Sévrier, an apartment in the Chablais or on the shores of Lake Geneva — this increase must now be factored into the calculation of the annual cost of ownership, just as property tax or co-ownership charges.
This change may also reshape asset allocation decisions : some owners will be tempted to switch to long-term letting to escape classification as a second home, others to sell if the taxation makes ownership less attractive relative to the actual use of the property. In a market where demand for lakeside prestige properties remains strong, this taxation is a parameter to be factored into the buying strategy, without in itself calling into question the attractiveness of the Annecy and Lake Geneva area.
A market context that remains buoyant in the Annecy area
This tax change comes at a time when the Annecy area market retains a distinctive dynamic within the department. Annecy remains in 2026 the only large town in Haute-Savoie to show an increase in its prices, with an older apartment at an average of €5,906/m², up 1.2% over a year, while Annemasse falls by 1.9% and Thonon-les-Bains by 4.0% over the same period (source: edito.SeLoger, 2026 review). The gross rental yield there stands at 3.9% on a one-bedroom apartment, a level that remains attractive for investors, in a market not subject to rent controls unlike Paris, Lyon or Bordeaux.
In the most sought-after lakeside communes, price differentials illustrate the premium attached to the view and to immediate proximity to the water: at Veyrier-du-Lac, the average price exceeds €11,000/m², compared with around €4,750/m² at Annecy itself (source: MeilleursAgents, September 2026). It is precisely in these sectors with a high proportion of second homes — Veyrier-du-Lac, Talloires-Montmin, Menthon-Saint-Bernard, Sévrier, or the communes of the Chablais bordering Lake Geneva — that the new taxation will have the most concrete impact, without however calling into question the scarcity and structural attractiveness of these locations.
Frequently asked questions
How do I know whether my commune in the Annecy area applies the surcharge?
The list of communes classified as zone tendue is set by decree and can be consulted at the prefecture or with the tax authorities; the actual application and the rate adopted then depend on a deliberation specific to each municipal council, voted each year before 1 October.
What is the difference between the surcharge on second homes and the tax on vacant dwellings?
The surcharge under Article 1407 ter targets furnished dwellings occupied occasionally by their owner. The tax on vacant dwellings (TLV) concerns, for its part, unfurnished and long-term unoccupied dwellings. Both measures rest on the same zoning as zone tendue, but do not apply to the same properties.
Can I be exempt if my dwelling remains occasionally unoccupied for professional reasons?
Yes, a second home linked to a professional constraint is one of the three situations giving entitlement to a relief on claim, within a deadline set at 31 December of the year following the tax notice.
Does the surcharge apply if I let my property as a seasonal rental for part of the year?
A property let as furnished tourist accommodation remains in principle classified as a second home if it is not the occupant's principal residence; it may therefore remain subject to the increase, unless a particular situation is verified with the tax authorities.
Where can I find the official list of the Haute-Savoie communes concerned?
Classification as zone tendue is published by decree and can be consulted with the State services in Haute-Savoie; the decision to actually apply the increase, and its rate, are then a matter for each commune.
At Althenor, we regularly advise owners and prospective buyers of second homes in the Annecy area and on the shores of Lake Geneva. Factoring in this taxation upstream of a purchase or sale project makes it possible to approach calmly the question of the real cost of owning a prestige property in our region.