French property occupancy filing: 2026 rules
Who must file, what must be declared and which penalties must be avoided for the French property occupancy filing in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
French property occupancy filing: 2026 rules
Updated March 2026 - Owners of residential property in France must review and update occupancy information on impots.gouv.fr. As of March 29, 2026, official public information points to a filing deadline before July 1, 2026 for the January 1, 2026 situation, with rent data added for rented properties.
What to check
- ▸property use;
- ▸occupant identity;
- ▸move-in and move-out dates;
- ▸rent information where required.
See also real estate tax consultation, LMNP 2026 and SCI tax choice.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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