Buying a Second Home in Nice: Costs and Taxes
Buying in Nice to spend the summer, welcome your family or keep a pied-à-terre on the Côte d'Azur means looking well beyond the purchase price. Here are the cost items to budget for and the rules to know.
Costs at purchase
Besides the price, notary fees in France come to around 7% to 9% on existing properties. In the Alpes-Maritimes, the département has not raised its transfer duty (droits de mutation) rate: it remains at 4.50%, for an overall rate of 5.81% on the net price, which is lower than the 6.32% applied in 88 départements in 2026. The details are in our guide to notary fees in Nice.
Annual ownership costs
For the Le Vert Boron apartment, the listing states €259 per month in condominium charges (€3,108 per year) and a property tax of about €1,800 per year, or about €4,900 per year before any council tax and excluding personal expenses (electricity, insurance, upkeep).
On top of this comes council tax (taxe d'habitation) on second homes. Since 2023, municipalities classed as high-demand areas (zone tendue) can surcharge it by 5% to 60%. Several specialist sources (La Finance pour tous, Foncia, accessed 3 October 2026) indicate that Nice applies the 60% ceiling. The amount depends on the property's cadastral rental value; ask the seller for it or check the latest tax notice.
Should you worry about the IFI?
The real-estate wealth tax (IFI, impôt sur la fortune immobilière) applies to households whose net taxable real-estate assets exceed €1.3M on 1 January, with a scale that starts at €800,000. A €1,190,000 apartment is not enough on its own, but it adds to your other real-estate holdings (main residence with a 30% allowance, rental buildings, shares in a SCI property company): run the numbers with your adviser. For non-residents for tax purposes, only property located in France is in principle taxed.
Renting while you are away: short-term lets
Nice strictly regulates short-term tourist rentals: mandatory registration, change-of-use rules, limits specific to second homes, and condominium regulations that may prohibit it. Check with the town hall, the property manager (syndic) and your notary before considering seasonal rental; do not count on rental income without having verified these three points.
Selling: capital gains
The capital gain on a second home is taxed at 19% income tax and 17.2% social charges (the standard rates for residents), with allowances based on length of ownership: exemption from income tax after 22 years and from social charges after 30 years. The rules differ for non-residents; get advice from a notary or tax specialist.
A quality asset rather than a yield play
Prices in Nice have risen 14.2% over five years but are down 1.4% over one year (see price per m² in Nice): a second-home purchase should be thought of for the long term and for the pleasure of using it. The supply of top-floor, sea-view properties in a protected neighbourhood like Mont-Boron is structurally limited. View the Le Vert Boron apartment.
Sources and consultation date
- La Finance pour tous (6 November 2025) and Foncia, second-home council tax 2025-2026, accessed 3 October 2026
- mesfraisnotaire.fr, cpim.fr, jechange.fr — transfer duties by département 2026, accessed 3 October 2026
- Le Vert Boron listing: charges €259/month, property tax €1,800/year
Related reading
Frequently asked questions
What council tax applies to a second home in Nice?
Council tax on second homes is owed by the owner. Nice applies the maximum 60% surcharge, according to several specialist sources. The exact amount depends on the property's rental value.
What are the notary fees in the Alpes-Maritimes?
The Alpes-Maritimes have not raised their transfer duty rate: 5.81% in total, versus 6.32% in 88 départements, for overall notary fees generally between 7% and 9% on existing properties.
Does the IFI apply to a €1,190,000 apartment?
Only total net taxable real-estate assets count: the IFI applies above €1.3M. An apartment at this price can contribute to that total alongside other properties.
Can you do short-term lets in Nice?
Yes, under strict conditions (registration, change of use, condominium regulations). Check them with the town hall and the property manager before buying.
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3 rooms · 83 m² · 8th and top floor · garage · €1,190,000 · viewings by appointment.
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