France’s second-home market is heavily tilted toward the coastline and the alps, creating pockets where seasonal dwellings make up a substantial slice of the total housing stock. The latest national statistics from 2023 reveal that the Mediterranean departments of Alpes-Maritimes and Var hold the highest absolute numbers of occasional-use properties, with roughly 197,500 and 183,700 units respectively. Paris, surprisingly, comes in third with about 138,400 homes that are used primarily as retreats rather than primary residences.
When the proportion of second homes is measured against the total dwelling count, the picture shifts dramatically. In the Hautes-Alpes, nearly half of all dwellings—approximately 45 %—are classified as secondary residences. Corse-du-Sud follows at 39 % and Savoie at 37 %. These ratios illustrate why many local councils grapple with housing shortages for permanent residents, as seasonal demand squeezes the market during peak periods.
Tax implications and municipal restrictions
Owners of second homes are subject to a distinct fiscal regime compared with owners who occupy their property as a main residence. Local authorities impose higher property taxes, sometimes called taxe d’habitation on occasional-use dwellings, and the rates can vary dramatically from one department to another. In regions where the share of second homes exceeds 30 %, some municipalities have taken the drastic step of banning new construction of such properties altogether, aiming to preserve affordable housing for year-round inhabitants.
The 2023 data set that feeds the interactive map combines traditional holiday homes with other occasional-use units such as flats rented to seasonal workers. While the map does not isolate pure vacation homes, it still offers a clear visual cue: the concentration of secondary dwellings is highest along the Mediterranean coast and in the mountainous southeast, underscoring the pressure these areas feel from both tourism and local demand.
American buyers break into the French market
Across the Atlantic, a growing number of U.S. citizens are turning their attention to France as a destination for a second residence. Jane Freedman, a lawyer from Newton, Massachusetts, spent a decade chasing the numbers before closing on a five-bedroom, 4-acre estate in the Bandol wine region east of Marseille in April 2025. The property features a vineyard, olive grove, pool and even a pétanque court, reflecting the lifestyle many expatriates seek.
Freedman’s journey was anything but linear. After three scouting trips, a spontaneous Facebook listing prompted an impromptu weekend flight to the village of Eygalières, where she and her husband placed an offer on the spot. The sale closed nine months later, delayed by a court-ordered approval on the seller’s side and a tax-driven ownership structure that blocked a European mortgage, forcing the couple to secure financing from a U.S. bank at a less favorable rate.
Not all American purchasers follow the same path. Megan Driscoll, a 51-year-old entrepreneur from Duxbury, chose a brand-new two-bedroom apartment in Nice’s Libération district, buying the keys on 15 September 2025. Because she does not speak French, Driscoll hired a property consultant known from “House Hunters International,” who arranged the notary and handled all French-language negotiations. The apartment arrived without a kitchen—a common feature of new French constructions—requiring Driscoll to invest roughly $25,000 to complete the fit-out.
Both stories illustrate the procedural differences between the United States and France. France lacks a centralized Multiple Listing Service; instead, transactions are overseen by a notary who assumes the legal responsibilities normally handled by a real-estate attorney in Massachusetts. Buyers must also anticipate distinct closing costs, including the notary’s fee, a purchase tax based on the cadastral value rather than the sale price, and agency commissions that are usually split between buyer and seller.
Recent developments have lowered some barriers. Delta Air Lines launched a nonstop Boston-to-Nice route in May 2025, making regular trips more convenient. Meanwhile, a Gallup poll released in November 2024 showed that one in five Americans now consider moving abroad, double the share from a decade earlier, suggesting that demand for overseas second homes will keep rising.



