29 October 2025

Property Declarations in 2025

What French Homeowners Need to Know

Since 1 January 2023, all owners of residential property in France have been required to submit a declaration under Article 1418 of the French General Tax Code (CGI). The aim is to help the tax authorities identify taxable properties, particularly in relation to the residence tax on secondary homes and the tax on vacant dwellings.

As of 2025, the system remains in place but new rules have been introduced. These changes will make the process more detailed for some owners.

Who Needs to File in 2025?

The obligation applies to all property owners: individuals, businesses, and real estate companies (SCI). This includes co-owners, usufruct holders, and SCIs owning residential property.


• The rule applies regardless of whether the property is a main residence, secondary home, or rental unit.


• Owners must declare unless the property’s situation is exactly the same as declared the previous year.


• In the event of a change (sale, donation, change of occupancy), the declaration must be updated no later than 1 July 2025.


• Any modification must be reported in the same fiscal year.





How to File the Declaration


The declaration is submitted online via the “Manage My Properties” (Gérer mes biens immobiliers) service on impots.gouv.fr. Owners must indicate:


• Whether they occupy the property themselves or rent it out.


• In case of rental: the tenant’s identity and period of occupancy.



New in 2025: for those unable to use the online service, a paper version is now available. Forms can be collected at public finance offices and returned by mail.


Additional Requirements in 2025


To reduce errors in taxation, the government has added new mandatory information:


• Exact dates of occupation.


• Identity of a property manager, if applicable.


• Reasons for a property being vacant.


• For secondary residences, the tenant must declare the owner’s identity.


• More precise details about the property’s nature (main residence, secondary home, rental, etc.).


Penalties for Non-Compliance


Failure to update the declaration, or providing incomplete/incorrect information, results in a fixed fine of €150 per property.



Support for Property Owners


The tax administration provides guidance and tools, including:


• A step-by-step FAQ and guide on impots.gouv.fr.


• A helpline for assistance.


• A secure messaging service accessible from the online tax portal.