If you own property in France, whether you live here full-time or simply enjoy a pied-à-terre during your visits to Paris, you may have received reminders from the French tax authorities regarding the annual property occupancy declaration.
Since its introduction in 2023, the obligation has created considerable confusion among both French and international property owners. Many assume they must complete a new declaration every year, while others are unsure how the declaration relates to the taxe foncière or the taxe d'habitation.
The good news is that most owners do not need to submit a new declaration every year. However, if your property's occupancy status has changed, action may be required before July 1, 2026.
Understanding the Difference Between Taxe Foncière and Taxe d'Habitation
One of the most common sources of confusion among international owners is the distinction between France's two principal local property taxes.
* Taxe Foncière
The taxe foncière is a property ownership tax.
It is generally payable by the owner of the property as of January 1 of the tax year, regardless of whether the property is occupied, rented, or vacant.
In other words, if you own an apartment in Paris, you will almost certainly receive a taxe foncière bill each year.
* Taxe d'Habitation
The taxe d'habitation has undergone significant changes in recent years.
Since 2023, it has been abolished for principal residences. However, it still applies in certain situations, notably:
- Second homes
- Pieds-à-terre
- Some vacant properties
- Certain furnished properties not occupied as a principal residence
This distinction is particularly important for international owners. If your primary residence is located outside France, a property you own in France will generally be considered a secondary residence for taxe d'habitation purposes.
Why Was the Occupancy Declaration Introduced?
The declaration was introduced because the French tax authorities needed a reliable way to determine which properties remain subject to taxe d'habitation and which do not.
As a result, owners must inform the administration how each residential property is occupied:
* Principal residence
* Secondary residence
* Long-term rental
* Seasonal rental
* Vacant property
* Occupied free of charge
The information is provided through the "Gérer mes biens immobiliers" (Manage My Real Estate) section of the French tax website.
Do You Need to File Again in 2026?
For most owners, the answer is:
Only if something has changed.
The French tax authorities require a new declaration if:
* You have never submitted one before;
* You purchased a property recently;
* The occupancy status changed between January 2, 2025 and January 1, 2026;
* A tenant moved in or out;
* The property became vacant;
* You began using the property as a second home;
* You stopped renting the property.
If nothing has changed since your previous declaration, no update is generally required.
The July 1, 2026 Deadline
Owners who need to update their declaration must do so no later than July 1, 2026.
Failure to comply may result in a fixed penalty of €150 per property for missing or inaccurate information.
What Information Must Be Declared?
The tax administration wants to know the occupancy situation as of January 1, 2026.
Depending on the circumstances, you may need to provide:
* The identity of the occupant;
* Whether the property is a principal or secondary residence;
* Start and end dates of occupancy;
* Vacancy periods;
* Rental information;
* Details regarding furnished rentals.
The objective is not to calculate income tax but to ensure that local property taxes are correctly assessed.
What About Non-Residents?
Many 56Paris clients are based in the United States, Canada, the United Kingdom, Germany, Australia, and elsewhere.
The declaration requirement applies regardless of where you live. If you own residential property in France, you are concerned by the rules, even if you are not a French tax resident.
This includes:
* Owners of Paris pieds-à-terre;
* Second-home owners;
* Non-resident landlords;
* Owners holding property through an SCI.
Our Advice
Even if you believe no declaration is required this year, it is worth logging into your tax account and reviewing the information recorded for your property.
The system was introduced only recently and occasional inaccuracies still occur. Verifying the property's status can help avoid receiving an unexpected taxe d'habitation bill or a request for clarification from the tax authorities later on.
As always, 56Paris does not provide tax advice. If you are unsure of your obligations, we recommend consulting your accountant, tax adviser, or notaire.
For international owners, however, the key takeaway remains simple:
Taxe foncière is generally paid by the owner. Taxe d'habitation now mainly concerns second homes and certain vacant properties. The occupancy declaration allows the French tax authorities to determine which tax applies — and if your property's status changed, you should update your declaration before July 1, 2026.