The French real estate market has been going through a phase of selective recovery since the beginning of 2026. Buyers are returning, but with heightened demands regarding price and the energy performance of properties. In this context, selling a secondary residence follows specific rules, distinct from those governing the sale of a primary residence. Capital gains taxation, the impact of the energy performance diagnosis (DPE), and constraints related to seasonal rentals: several parameters weigh on the sales strategy.
DPE and thermal sieve: the factor that shifts negotiation
The energy performance diagnosis has become a significant negotiation lever for secondary residences, on par with taxation or pricing strategy.
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Since 2026, it remains possible to sell a property classified as F or G. There is no prohibition on the transaction itself. However, an unfavorable DPE leads to a significant discount in negotiations. Buyers now factor in the cost of insulation work or the replacement of the heating system in their purchase offers.
Field professionals report that acquiring a thermal sieve without a renovation budget is perceived as a “latent loss” upon resale. This reasoning applies even more strongly to secondary residences, often located in older homes that are less well insulated than newer properties. To successfully sell a secondary residence rated below D, one must either carry out renovations before listing or adjust the price accordingly and justify it in the listing.
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The choice between these two options depends on the cost of renovations and the local market. In a seaside resort where demand remains strong, a slight discount may sometimes suffice. In a less competitive rural area, an energy-intensive property may remain unsold for several months without a serious offer.
Le Meur Law and seasonal rentals: why some owners are selling now
The Le Meur Law, gradually implemented since 2025, has changed the rules for owners renting their secondary residence for short durations. Municipal quotas, prior authorizations, fines of up to 100,000 euros for violations: constraints have tightened in many municipalities classified as tense zones.
This regulatory framework pushes some owners to reconsider. A property that generated rental income through a tourist platform may lose its profitability if the municipality limits the number of allowed rental days or requires a change of use. The financial calculation then shifts in favor of selling.
- Check if the municipality of your secondary residence has adopted a local restriction scheme for short-term rentals (quotas, mandatory registration, compensation)
- Estimate the potential rental income loss over the coming years compared to the net sale price after tax
- Anticipate that potential buyers will make the same calculation, which may reduce the property’s attractiveness for rental investors
Field reports vary on the extent of this phenomenon depending on the regions. On the Atlantic coast or in major tourist metropolitan areas, the effect is visible. In less regulated areas, the Le Meur Law has not yet produced measurable impacts on transaction volumes.
Capital gains tax on a secondary residence: the calculation to master before selling
Taxation represents the clearest difference between the sale of a primary residence and that of a secondary residence. Capital gains on a secondary residence are taxable, while those on a primary residence are completely exempt.
The tax rate combines income tax and social contributions. Allowances apply based on the duration of ownership. Total exemption from income tax occurs after twenty-two years of ownership. For social contributions, one must wait thirty years.
Each year of ownership counts in the calculation of the allowance. An owner selling after fifteen years of ownership benefits from a partial allowance that significantly reduces the tax bill. Selling a few months too early can represent several thousand euros in difference.
The acquisition price used for the calculation includes notary fees and the cost of renovations, provided they can be justified with invoices. Keeping all supporting documents for work done on the property since purchase allows for an increase in the acquisition price and thus reduces the taxable capital gain.
Positioning the sale price in a selectively recovering market
The real estate market of 2026 is no longer the same as the stagnation observed in 2023-2024. Credit rates have begun to ease, and buyers are gradually returning. This recovery remains selective: properties correctly priced find buyers, while others stagnate.
For a secondary residence, setting the price relies on criteria that may differ from those of a primary residence. The tourist appeal of the location, the seasonality of the local market, and the rental potential of the property weigh in the evaluation.
- Compare with recent transactions of similar properties in the same geographical area (public notarial data)
- Incorporate the DPE rating as a variable for price adjustment
- Consider seasonality: in coastal areas, listing in spring attracts more actively searching buyers before summer
- Have an estimate done by a professional familiar with the local secondary residence market, whose dynamics differ from those of primary residences
An initially high price extends the selling period and often necessitates a visible reduction on listing portals. This history of declining prices negatively affects the perception of the property by subsequent buyers.
Energy performance, capital gains tax framework, pricing strategy: these three parameters determine both the achievable sale price and the transaction timeline. A corrected DPE before listing or an optimized ownership allowance by a few months can represent several thousand euros on the net amount received.