Property ownership declaration in France in 2026, obligations, process and key updates

Since 2023, declaring real estate ownership has become a mandatory requirement for all property owners in France. In 2026, this tax reporting framework is now fully established, with stricter controls and increased expectations regarding the accuracy of submitted information.

Here is everything property owners need to know to remain compliant.

A mandatory requirement still in force in 2026

Introduced under Article 1418 of the French General Tax Code, the property ownership declaration enables the French tax authorities to accurately identify how residential properties are occupied.

This information is essential to determine:

• housing tax on second homes
• tax on vacant properties

In 2026, this obligation remains fully applicable, with a stronger focus on data reliability and consistency.

Who must declare their property in France?

All owners of residential real estate are required to comply, including:

• individuals
• real estate holding companies such as SCI structures
• corporate entities
• co-owners
• usufruct holders

All residential property types are concerned:

• primary residences
• second homes
• rental properties
• vacant properties

Do you need to file a declaration every year?

In 2026, property owners are not required to submit a new declaration annually.

If the situation of your property has not changed since your last declaration, no action is required.

However, an update becomes mandatory in the event of:

• change of occupant
• new rental or end of tenancy
• vacancy or reoccupation
• sale, transfer or inheritance

The deadline to update your information is July 1st, 2026.

How to declare your property

The declaration must be completed online via the official platform:

“Manage my real estate” on impots.gouv.fr

This service allows owners to manage all information related to their properties in one place.

You will be required to provide:

• the occupancy status of the property
• the identity of occupants
• the duration of occupancy

Paper declarations remain exceptional and are only available upon request in specific situations.

What has changed in 2026?

In 2026, the French tax authorities have strengthened verification processes and monitoring systems.

Property owners are now expected to:

• keep their information continuously updated
• ensure full consistency between declared data and actual usage
• justify the vacancy of a property when applicable

Cross-checking between tax databases and property records has increased significantly, reducing the margin for error.

Penalties for non-compliance

Failure to comply with this obligation may result in a financial penalty:

€150 fine per property

This applies in cases of:

• failure to declare
• failure to update information
• inaccurate or incomplete data

With enhanced controls in 2026, the likelihood of penalties has increased.

Why this declaration matters

Beyond its mandatory nature, this declaration is a key component of property ownership in France. It allows owners to:

• avoid incorrect taxation
• secure their fiscal position
• ensure full compliance with evolving regulations

It is now an integral part of effective real estate asset management.

Expert support for your real estate projects on the French Riviera

As regulations evolve, managing property ownership becomes increasingly complex.

For tailored advice and support in navigating both regulatory and real estate matters, our teams are at your disposal.