Declaration of real estate: 2026 rules

Updated March 2026 - The declaration of real estate is now an annual reflex for all owners of residential premises. As of March 29, 2026, the official information available indicates a deadline set before July 1, 2026 for the situation on January 1, 2026, with a major change: the monthly rent must be indicated for rented properties.

The declaration applies to all owners of residential property located in France:

• ▸natural persons;
• ▸joint owners;
• ▸usufructuary;
• ▸SCI;
• ▸commercial companies owning housing;
• ▸furnished rental companies.

The process is done in the Manage my real estate service on impots.gouv.fr, from the private space or the professional space depending on your situation.

You must check:

• ▸the pre-filled list of your belongings;
• ▸the actual use of each premises;
• ▸the identity of the occupants;
• ▸entry and exit dates;
• ▸and, in 2026, the amount of rent when the property is rented.

Hayot Expertise Advice: The biggest source of error is not total forgetting. This is the poorly qualified property: bare rental declared as furnished, unjustified vacancy, change of tenant not reported or co-ownership lot pre-filled inaccurately.

As of March 29, 2026, the official communication accessible indicates a deadline set for July 1, 2026. We must not wait until June to act. The more batches you have, the more time it takes to check the data.

This obligation is in addition to other real estate subjects that we regularly deal with, such as real estate tax consultation, LMNP in 2026 or SCI at IS or IR arbitration.

The main risk is the fine provided for by article 1770 terdecies of the CGI, i.e. 150 euros per premises in the event of absence of declaration, omission or inaccuracy.

The SCI must ensure that the declaration of the occupants is consistent with the legal ownership of the property, the declarations of the partners and, where applicable, the accounting. Furnished landlords must be particularly vigilant when the situation declared on impots.gouv.fr must be cross-referenced with actual activity, occupancy periods and operating documentation.

We help our clients make the declaration more reliable, particularly when they have several properties, an SCI arrangement or a furnished activity.

👉 Entrust the review of your real estate obligations

The declaration of real estate is a seemingly simple subject, but quickly becomes time-consuming as soon as assets become more diversified. In 2026, the right reflex is to treat this obligation as a global consistency check between occupation, taxation and heritage strategy.

📞 Need verification before deposit? We can secure your declarations and supporting documents. Make an appointment with Hayot Expertise

(Official sources: impots.gouv.fr - Manage my real estate service, Service-Public.fr - declaration of occupancy of housing, article 1770 terdecies of the General Tax Code)