MaPrimeRénov’ finances the energy renovation of homes in France, but its scope explicitly excludes second homes. The criterion of occupying the home for at least eight months a year as a primary residence, strengthened since the finance law for 2024, closes the door to any vacation home or occasional pied-à-terre. For owners of second homes, other mechanisms exist, which are less publicized and often misunderstood.
Reduced VAT on work in second homes: what changed in 2025
The most accessible tax lever for renovating a second home remains the reduced VAT. Two rates coexist: 10% for standard improvement work and 5.5% for energy renovation work. Both apply without primary residence conditions, provided the home is over two years old and used for residential purposes.
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The 5.5% rate notably covers thermal insulation, the installation of a heat pump, or the replacement of a heating system with a more efficient unit. Induced work, such as the electrical network upgrade necessary for the installation of a heat pump, also benefits from this reduced rate.
A recent change deserves mention. Since March 1, 2025, the old paper VAT certificate has been abolished. It is replaced by a simple mandatory mention on the quote and invoice, stating that the eligibility conditions are met. This administrative simplification reduces paperwork for the owner and the contractor. It is sufficient to ensure that the professional includes this mention in their documents.
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Owners who plan to benefit from a grant for the second home renovation bonus often find that the reduced VAT forms the basis of their financial setup, due to lack of access to MaPrimeRénov’.
CEE bonus for a second home: real conditions and limits
Energy savings certificates (CEE) represent the main direct subsidy scheme accessible to second homes. The mechanism relies on energy suppliers, who finance part of the renovation work to meet their regulatory energy savings targets.
The CEE bonus is open without resource conditions. All owners can apply, regardless of their taxable income. Eligible work covers a wide range:
- Insulation of attics, walls, or ground floors, provided the materials meet the minimum thermal performance standards set by regulations
- Replacement of a heating system with a more efficient unit (heat pump, biomass boiler, certified wood stove)
- Installation of a heating regulation or programming system
The use of a certified RGE craftsman is mandatory to trigger the payment of the bonus. This criterion applies uniformly, whether the home is a primary or secondary residence. A quote signed before the bonus application can lead to its loss: the timeline of the process is strict.
On the other hand, enhanced bonuses (“coup de pouce”) are sometimes reserved for specific pathways. The amounts vary depending on the energy supplier contacted and the nature of the action taken. Comparing several offers before committing remains a useful precaution, as the differences in bonuses for the same project can be significant.
Property tax exemption and local aids: underutilized options
Some municipalities and intercommunalities grant a partial or total property tax exemption to owners who carry out energy renovation work. This scheme is not limited to primary residences. Its implementation depends on a resolution from the local authority, which means that the exemption exists in some municipalities and not in others.
To find out if your municipality offers this scheme, you need to consult the local tax office or the town hall. The exemption generally applies to the municipal portion of the property tax, for a duration of three to five years after the work. The work must reach a minimum amount, which varies according to the resolutions.
Support from local authorities
Regions, departments, and communities of municipalities sometimes offer additional aids for the energy renovation of second homes. These schemes are very heterogeneous from one territory to another. Some regions target energy-inefficient homes regardless of the housing status, while others reserve their subsidies for primary residences.
No national platform centralizes these local aids. The process involves direct contact with the services of the relevant local authority or through the France Rénov’ advisory spaces, which have a mapping of available aids by territory.
MaPrimeRénov’ and second homes: why exclusion persists
The regulatory framework of MaPrimeRénov’ requires that the home be occupied as a primary residence for at least eight months a year. The owner must maintain this occupancy for at least three years after the payment as part of the extensive renovation pathway. A posteriori control can lead to a reimbursement of the aid.
This exclusion does not only concern traditional vacation homes. A property rented out as a tourist accommodation for part of the year, even occupied by the owner the rest of the time, does not meet the criterion if the duration of personal occupancy remains below the required threshold.
The available data do not allow for conclusions about a possible evolution of this criterion in upcoming budget texts. The legislator focuses resources on the renovation of the primary residential stock, which represents the largest share of domestic energy consumption.
Cumulative aids and financing strategy for a second home
The combination of reduced VAT, CEE bonus, and property tax exemption is possible. These schemes fall under distinct mechanisms and do not mutually exclude each other. An owner can therefore benefit from all three simultaneously on the same project, provided they meet the specific conditions for each.
However, aids reserved for primary residences are inaccessible:
- MaPrimeRénov’ (pathway by action and extensive renovation pathway)
- Zero-interest eco-loan (eco-PTZ)
- Renovation advance loan
The CEE bonus combined with the 5.5% VAT remains the most common setup to reduce the cost of energy renovation in a second home. The gap with the aids available for a primary residence remains substantial, which drives some owners to reclassify their property before starting work, a legally framed option that requires an effective change of tax domicile.