Pornichet raises the second-home tax surcharge to 60%

Pornichet’s council voted to raise the second-home tax surcharge from 40% to 60% on 23 September 2026.

The town is in Loire-Atlantique, western France, and neighbouring Mesquer voted to raise its surcharge to 40% for 2027.

The surcharge applies only in municipalities in areas with housing pressure, and the law sets a range of 5% to 60%.

The extra tax is added to the municipal share of the bill for furnished homes used as second residences.

The change could mean a higher bill for some second-home owners, although the law provides for some tax reductions.

Owners can challenge the council’s decision at an administrative court or dispute their tax bill first with the tax authorities and then before a tax judge.

Those are separate routes to contest the decision or the bill, and the source does not say whether any challenge has been filed.