Annual Property Declarations in France

Since 2023, all property owners in France must declare the occupancy status of their real estate annually. With the 2025 Finance Law, several new requirements come into effect. Here’s what you need to know to stay on top of your tax obligations.

📌 Who Needs to Declare?

• If you submitted the declaration last year and nothing has changed, no need to refile.

• If the occupancy status has changed (e.g., a primary residence becomes a secondary home, or there's a new tenant), you must file again in 2025.

⚠️ Failing to declare could result in a €150 fine per property.

📝 What Must Be Declared?

Via your account at impots.gouv.fr, under “Gérer mes biens,” you need to state:

• Occupancy status (primary residence, secondary, vacant, rented, or occupied rent-free)

• Rental type (furnished, seasonal, unfurnished, professional use, etc.)

• The tenant’s identity or the rent-free occupant

• If you're a furnished rental business (LMNP or LMP), your SIREN number

• Starting 2025, if you rent a secondary residence, you must now specify this in a new section on your income tax form

  
  

  🏚️ Vacant Properties: New in 2025 – you must indicate the reason for vacancy, such as major renovation needs or personal circumstances.

  
  

  💶 Rental Income & Monthly Rent: You still need to report income via forms 2042, 2042 C Pro, and 2044. But now, you must also declare the monthly rent amount directly in the property declaration. This helps authorities recalibrate property values for future taxes.

  
  

  🔍 Final Tip: Carefully check any pre-filled information – many errors have been reported since this system was introduced!