Real Estate Declaration: Complete Guide 2026

Update March 2026 - Since 2023, all owners of residential property must declare the situation of their property on impots.gouv.fr. In 2026, a major new feature will be added: rent declaration becomes mandatory. This guide details all your obligations to remain compliant and avoid sanctions.

Owners who are natural persons

Any owner of residential property located in France is concerned, whatever their status:

• ▸Freehold owners: primary residences, secondary residences, rental properties
• ▸Usufructuary owners and bare owners: everyone must declare the nature of their rights
• ▸Individual owners: only one declarant per property is sufficient in the event of joint ownership
• ▸Owners of vacant accommodation: obligation to declare the reason for vacancy

Legal entities (SCI, companies)

Real Estate Civil Companies (SCI), whether they are IR or IS, are subject to the same reporting obligations. A single declarant is designated per property. Commercial companies owning residential property are also targeted.

Furnished rental companies (LMNP/LMP)

Owners in LMNP or LMP must provide their personal SIREN number (or that of the manager for classified tourist accommodation). All furnished rented properties must appear in the declaration, including seasonal rentals.

Hayot Expertise advice: Systematically check the pre-filled list on your impots.gouv.fr space. Pre-filling errors are common, particularly for recently acquired properties or co-ownership lots.

Access to the “Manage my real estate” service

The declaration is made exclusively online via the “Manage my real estate” service accessible from your personal or professional space on impots.gouv.fr:

1. ▸Connect to your space (FranceConnect or tax identifier)
2. ▸Access to the “Real estate” section
3. ▸Check the pre-filled list of your belongings
4. ▸Enter for each property: use, identity of occupants, dates of occupation
5. ▸Validate your declaration

Information to be provided for each property

For each residential premises, you must specify:

• ▸Use of the property: primary residence, secondary residence, rental, vacant, free loan
• ▸The identity of the occupants: last name, first name, date of birth
• ▸Occupancy dates: entry and exit of tenants
• ▸The nature of the lease: unfurnished, furnished, seasonal, professional rental
• ▸Monthly rent (compulsory from 2026)
• ▸The SIREN number for LMNPs

Declaration deadline

The declaration must be made before July 1, 2026 for the situation on January 1, 2026. Concretely, all changes that occurred between January 2, 2025 and January 1, 2026 must be declared.

When do you have to declare?

Hayot Expertise Advice: Don't wait until the last moment. The platform is often overloaded at the end of June. Report as soon as possible to avoid technical malfunctions.

Why this obligation?

The declaration of the amount of rent becomes obligatory in 2026 to allow the tax administration to revise the cadastral rental values. These values ”‹”‹serve as a basis for calculating the property tax and the residual housing tax on second homes.

Concrete impact for landlords

• ▸Bare rental: declare the monthly rent excluding charges
• ▸Furnished rental: declare the all-inclusive monthly rent
• ▸Seasonal rental: declare the annual rental income
• ▸SCI: the legal representative declares the rents for all the assets held

This measure aims to modernize the tax bases and to better reflect the reality of the rental market in the calculation of local taxes.

Fine of €150 per premises

In the event of no declaration, late declaration or deliberately erroneous declaration, a fixed fine of €150 per premises is applied (article 1770 terdecies of the CGI).

Additional risks

• ▸Automatic taxation of the housing tax if the use is not declared
• ▸Redress in the event of under-declaration of rents (impact on property income)
• ▸Increase for deliberate failure in the event of a repeat offense

SCI: specific obligations

The SCI must declare its assets via the professional space of the manager or legal representative:

• ▸SCI to IR: the rents declared will be cross-checked with the property income declarations (2044) of the partners
• ▸SCI to IS: rents feed into the consistency check with the 2065 tax package
• ▸One single declarant per property is sufficient, even with several partners

LMNP: points of attention

• ▸Enter your SIREN (compulsory since 2023)
• ▸Distinguish between classic furnished rental and classified tourist accommodation
• ▸Check the consistency with your P0i declaration and your tax return

Our firm assists you in the management of your real estate reporting obligations:

• ▸Checking and updating your declarations on impots.gouv.fr
• ▸Check of consistency with your tax declarations (2044, 2031, 2065)
• ▸Complete support for SCIs and furnished rental companies (LMNP/LMP)

👉 Discover our real estate offer

The declaration of real estate has become an unmissable annual tax meeting for all owners. In 2026, the obligation to declare rent further strengthens compliance issues. Don't take any risks: check your information, respect deadlines and seek assistance if necessary.

📞 Need help with your real estate declarations? Our firm supports you in all your steps. Request a free quote