Property Occupancy Declaration (France)
Property owners in France must declare the occupancy status of each property they own through the Biens immobiliers service on impots.gouv.fr. This determines whether taxe d'habitation applies and at what rate.
The declaration must be updated whenever the occupancy situation changes (new tenant, property becomes vacant, change of use, etc.).
What is the occupancy declaration?
The occupancy declaration is a reporting obligation that requires property owners to state, for each property they own:
- Whether the property is occupied or vacant
- Who occupies it (owner, tenant, free occupant)
- Whether it is a primary residence, second home, or rental
- The identity of the occupants
This information is used by the tax authorities to determine taxe d'habitation liability and to apply vacant-property surcharges where applicable.
Who needs to declare?
All owners of residential property in France, including:
- French tax residents
- Non-residents who own property in France
- Individuals and companies (SCI, etc.)
When to declare
Owners must declare the occupancy status of each French property when the situation changes (for example: a new tenant, vacancy, change of use, or a property becoming a second home).
For the current campaign, owners must declare or confirm the occupancy situation as of 1 January 2026 before 1 July 2026.
If the occupancy information already declared remains accurate and nothing has changed, no new declaration is required.
How to declare
Declarations are made online through the Biens immobiliers service, accessible from your personal space on impots.gouv.fr:
- Log in to your impots.gouv.fr account
- Navigate to the Biens immobiliers section
- Review each property listed and update the occupancy details
- Confirm or update the declaration for each property
Non-residents who do not have a French tax account may need to create one or contact the non-resident tax office (Service des impots des particuliers non-residents, SIPNR).
What happens if you do not declare?
Failure to declare or an incorrect declaration can result in:
- A fine of 150 EUR per property for missing or incorrect declarations
- Incorrect taxe d'habitation assessments
- Potential application of vacant-property surcharges
Non-residents
The occupancy declaration applies equally to non-resident property owners. If you live abroad and own property in France, you must still declare the occupancy status through the Biens immobiliers service.
Non-residents typically need a French tax number (numero fiscal) and an online account on impots.gouv.fr. If you do not have one, contact the non-resident tax office (SIPNR) to set up access.
What Amanda does
Amanda helps you:
- Flag that an occupancy declaration is needed for properties you have marked as requiring an update
- Keep the obligation visible alongside your other cross-border obligations
- Track whether you have filed the declaration for the current campaign
Amanda does not submit the declaration for you. You must use the Biens immobiliers service on impots.gouv.fr.
Official sources
For authoritative guidance, refer to the French tax authority (DGFiP) via impots.gouv.fr, under the Biens immobiliers section for property occupancy declarations.