Taxes 2026

Until 1 Jul 2026

Property declaration: in which cases do you need to provide information in 2026?

Publié le 20 avril 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Owners must report the occupation status of their real property when a change occurs or in the absence of a previous declaration. This must be done no later than July 1. Public Service explain.

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Since 2023, landlords must declare to the tax authorities whether the dwellings they own are occupied, rented or vacant on January 1 of each year, through the “ Manage my real estate ». You must file a declaration of real estate before 1er July 2026 in the following cases:

  • if the situation or the conditions of occupation of one of your assets has changed between 2 january 2025 and 1er January 2026 (a change of tenant, a property that has become unoccupied, a dwelling that is no longer your main residence, etc.);
  • if you did not report a change in your real estate last year;
  • or if, for one of your real estate properties, you have never filed a return before.

You can file a real estate declaration at any time of the year; to do so, you must go to the online service “Manage my real estate”, which is accessible from your secure personal space on the site impots.gouv.fr.

You can also report an evolution concerning one of your real estate when you file your tax return online. You are then automatically directed to the “Manage my real estate” service when you sign your return.

FYI  

In case of any question or difficulty to carry out this procedure, you can contact:

  • the assistance number for individual users on 0 809 401 401 (non-surcharged call), Monday to Friday from 8.30 am to 7 pm;
  • your management department, via secure messaging (choose the form “My real estate (occupation, declaration after work, description of the property)” then “Declaration of occupation of a real estate” or via the contact details in the “Contact and appointment” section at the top right of this page).

Please note

If you have difficulty using digital tools, you can have it printed the form entitled ‘declaration of occupation of the premises by the owner’, which is accompanied by an explanatory note to help you do this. Once completed, the form must be submitted to your public finance center.

The real estate declaration allows the tax administration to verify the dwellings for which the owners must pay according to the situation of:

  • council tax on second homes;
  • the council tax on vacant housing, or the annual tax on vacant housing.

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