French real estate declaration 2026: complete GMBI guide

Quick answer. Every owner of a residential property in France must update the occupancy status as of 1 January 2026 via the Gérer mes biens immobiliers (GMBI) service on impots.gouv.fr by 30 June 2026 at the latest. The obligation is set by article 1418 of the French Tax Code (CGI) and the fine is EUR 150 per premises (article 1770 terdecies CGI). The "monthly rent excluding charges" field is still officially optional in spring 2026, but completing it secures consistency with the 2044, 2031 SD and 2065 tax returns.

The progressive removal of the housing tax on primary residences (completed in 2023) deprived the French Tax Administration (DGFiP) of a key data point: who lives in which property. To continue collecting the housing tax on secondary residences (THRS), the vacant premises tax (TLV) and the housing tax on vacant premises (THLV), the administration created a new reporting obligation codified in article 1418 of the General Tax Code, in force since 1 January 2023.

Decree no. 2023-324 of 28 April 2023 set the practical rules: online filing via the Gérer mes biens immobiliers (GMBI) portal, accessible from the personal or professional space on impots.gouv.fr. Three million owners regularised their situation in 2023; the 2024 campaign rolled out targeted fines, and the 2026 campaign maintains the pace: more than 73 million residential premises are concerned according to DGFiP figures.

Article 1418 CGI applies to any owner of a property used for residential purposes on 1 January of the year. It covers French tax residents and non-residents who own property in France. We recently advised the director of a Paris-based real estate holding who received a registered letter from the DGFiP for 8 lots filed late: the regularisation cost EUR 1,200 in cumulative fines (EUR 150 x 8), an amount that an annual check would have entirely avoided.

The obligation covers a broad base. Concerned categories include:

Premises used exclusively for commercial or agricultural purposes are not covered by GMBI: they are tracked via the standard CFE and property tax filings. However, a mixed-use building (ground-floor shop + upstairs flat) must be declared for its residential portion. For furnished rentals, our analyses of SCI taxed at IS or IR and LMNP 2026: new LFI 2025 rules detail the connected obligations.

The declaration of the situation on 1 January 2026 must be filed by 30 June 2026 at the latest (the deadline is traditionally extended to 1 July by DGFiP practice). In practice, you must report any change that occurred between 2 January 2025 and 1 January 2026: arrival or departure of a tenant, sale, change to vacant status, change of use, works modifying the structure of the property.

The GMBI service is available 24/7, but the platform consistently slows down in May and June. Our firm recommends booking a 30 to 60-minute slot during April to process all the lots of a multi-property portfolio.

1. Log in to your personal space (FranceConnect or tax ID) or professional space (SIREN) on impots.gouv.fr.
2. Access the "Biens immobiliers" tab or directly the GMBI service.
3. Check the pre-filled list of premises linked to your tax ID or SIREN.
4. Report any linking errors (missing lot, double counting, sold property not removed).
5. Enter for each residential premises: use, identity of occupants, occupancy dates, type of lease, monthly rent excluding charges, manager SIREN where applicable.
6. Validate and save the filing receipt (timestamped PDF) — it is your evidence in case of subsequent inspection.
7. Report any inconsistencies in your real estate dossier for cross-consistency with your 2044, 2031 SD or 2065 returns.

For each premises, the required fields cover: use (primary residence, secondary residence, unfurnished rental, furnished rental, seasonal rental, vacant, loan free of charge), occupant identity (name, date and place of birth for natural persons; corporate name and SIREN for legal entities), occupancy period, type of lease, and for tourist accommodation, the manager's SIREN and classified/non-classified status.

The 2026 media coverage widely announced that the "monthly rent excluding charges" field would become mandatory. The administrative reality is more nuanced. As of 19 May 2026, the official impots.gouv.fr page still describes this field as "optional (amount excluding charges)". No decree has, to our knowledge, modified the qualification at the time of this article's publication.

The administrative objective is clear: feed the revised cadastral rental values (RVLLP) provided for by articles 1496 and following of the CGI. The automated cross-check between rents declared on GMBI and rents declared on 2044 or 2031 SD is the audit lever. We recommend, as a precaution, systematically completing this field and keeping the supporting evidence (signed lease, rent receipt, management mandate).

Article 1770 terdecies CGI provides for a flat-rate fine of EUR 150 per premises in the event of omission, inaccuracy or late filing. This fine is cumulative per property: an investor holding 6 undeclared lots is exposed to EUR 900 for the GMBI sanction alone.

But the real risk goes beyond the formal fine. Three indirect consequences to monitor:

• Automatic taxation at THRS if a property classified by default as a primary residence turns out to be vacant or secondary: the DGFiP can reclassify and retroactively apply the housing tax surcharge (5% to 60% in tight zones according to municipal vote).
• Application of TLV or THLV: TLV applies at 17% of the cadastral rental value the first year then 34% the following years in municipalities located in tight zones over 50,000 inhabitants; THLV applies in other municipalities that have voted in favour, at a locally set rate.
• Misalignment with 2044 or 2031 SD: an inconsistency between GMBI rents and rents declared in real estate income or industrial and commercial income (BIC) can trigger a targeted audit, or even a reassessment with late interest (0.20%/month) and surcharges of 10%, 40% or 80% depending on classification.

SCI taxed at IR or IS#

The SCI files via its professional space linked to its SIREN. The manager or legal representative enters for each lot the use, occupant identity and rent. For an SCI taxed at IR, GMBI rents are cross-checked with the real estate income declared by the partners on their 2044 (according to shareholding). For an SCI taxed at IS, the rents feed into the consistency check with the 2065 tax bundle and taxable result. A single declarant per property is sufficient even with several partners. For regime arbitration, see our comparison Family SARL vs SCI in 2026.

LMNP and LMP#

The furnished rental owner enters their personal SIREN number (obtained when registering with the INPI / INSEE one-stop shop). They distinguish between standard furnished rental, classified tourist accommodation and non-classified tourist accommodation. For seasonal rentals, identification of the manager (SIREN, corporate name) is required. Owner occupancy periods must be reported separately. Consistency must be checked with the initial P0i declaration and the 2031 SD tax bundle.

Joint ownership and split ownership#

In joint ownership (indivision), a single co-owner files for the shared property; in practice, this is often the one linked to the property tax notice. In split ownership (usufruit / nue-propriete), the usufructuary and the bare owner must each validate the situation, but only one declaration of use is necessary. Maintaining a written agreement between joint owners or split owners avoids declarative divergences.

Non-residents#

Any non-resident owner in France is subject to the same obligation. The declaration is made via the personal space linked to the Service des impots des particuliers non residents (SIPNR) in Noisy-le-Grand. The EUR 150 per premises fine applies strictly, without any leniency for technical difficulty linked to remote filing.

Targeted post-2025 audits revealed several recurring errors that we regularly encounter in the firm:

• Lot not linked after a recent acquisition: the cadastral base update takes 6 to 9 months; the lot sometimes needs to be added manually via the complaint form.
• Double counting in co-ownership between main lots and annexes (cellar, parking): check the co-ownership rules to identify distinct lots.
• Confusion between secondary residence and seasonal rental: a property occupied by the owner 6 months and rented 6 months must be declared as a secondary residence with complementary seasonal rental, not as a rental only.
• Rent including charges instead of excluding charges: the field strictly expects the rent excluding charges, which can generate discrepancies with the 2044 if the confusion persists.
• Missing LMNP SIREN: failure to register with INPI in advance blocks validation and exposes to the risk of tax regime reclassification.
• Sold property not removed: removal is not automatic in the event of an intra-annual sale; the effective date must be reported to avoid post-sale taxation.

Three years after the rollout of GMBI, the service is technically stabilised but its legal significance remains underestimated by many owners. The automated cross-check between GMBI, property tax, 2044, 2031 SD and 2065 turns the exercise into a cornerstone of real estate tax consistency. A GMBI declaration inconsistent with other returns creates a weak signal that the DGFiP now exploits via its datamining tools (Galaxie, CFVR).

We observe three particularly exposed profiles in 2026: holders of small multi-lot portfolios (3 to 10 properties) who underestimate the cumulative nature of the fine; family SCIs whose manager poorly delegates declarative follow-up; expatriates owning a pied-a-terre in France who discover the obligation too late. For these profiles, integrating GMBI into the annual May portfolio review (alongside the 2026 income tax declaration) is the best line of defence.

Our firm, registered with the Order of Chartered Accountants of Paris Île-de-France, embeds this review into our LMNP accounting in Paris and holding tax structuring engagements. For more complex arbitrations (gifting, dismemberment, transmission), a targeted real estate tax consultation clarifies the choices before filing. Also remember to align GMBI with your VAT, corporate tax and instalments calendar for corporate-tax structures.

Hayot Expertise advice. Every year, before 30 May, draw up a summary table of your real estate portfolio: address, lot, use on 1 January, tenant where applicable, occupancy dates, rent. This table serves as a single source for GMBI, the 2044 or 2031 SD return and SCI internal control. You save considerable time and secure inter-declaration consistency.

• Every owner of a residential property in France must declare the occupancy status via Gérer mes biens immobiliers, under article 1418 CGI.
• The deadline for the situation on 1 January 2026 is 30 June 2026 (1 July 2026 by tolerance).
• The EUR 150 per premises fine provided for in article 1770 terdecies CGI applies in the event of omission, delay or inaccuracy.
• The monthly rent excluding charges remains officially optional in spring 2026, but we recommend completing it systematically to anticipate the announced mandatory status and secure inter-declaration consistency.
• SCIs, LMNPs, joint owners, split owners and non-residents follow specific rules detailed by category.
• The automated GMBI / 2044 / 2031 SD / 2065 cross-check is the DGFiP's main audit lever in 2026.

Need help with your real estate declarations? Our firm supports you in all your GMBI, 2044, 2031 SD and 2065 filings. Request a free quote