What is the Bien immobiliers annual declaration?

The Biens immobiliers declaration is an annual obligation for property owners in France, designed to ensure that the tax authorities have up-to-date information about how each property is used.

It was introduced in 2023, when all owners were required to complete the declaration for the first time. Since then, it has become an ongoing requirement - but not one that applies automatically every year to everyone.

The information collected is used in particular to determine which properties are liable for:

• taxe d’habitation on second homes, and

• tax on vacant properties.

Who actually needs to complete it in 2026?

Despite frequent reminders from the tax authorities, most owners do not need to do anything every year.

You only have to complete (or update) the Biens immobiliers declaration in 2026 if one of the following applies:

• The status or use of your property changed during the 2025 calendar year (between January 2, 2025 and January 1, 2026), or

• You have never completed the declaration since it was introduced in 2023.

If you declared your property previously and nothing has changed since, no further action is required in 2026.

What counts as a “change”?

A declaration is required if there has been a change affecting either occupancy or the physical nature of the property.

This includes:

• A change of owner (the incoming owner must make the declaration)

• A change of tenant for a long-term rental

• The property becoming vacant

• The property switching between main home and second home status

• A non-residential building taking on a new business occupant

• A property being converted into a short-term or seasonal holiday let

A declaration is also required if you have added a new structure to the property, such as:

• a garage

• a shed or outbuilding

• a swimming pool

In these cases, owners should use the Biens immobiliers section of the French tax website to notify the authorities of the new construction, as this information is also used for other local taxes.

The deadline for 2026

If you are required to make a declaration this year, the deadline is July 1, 2026.

Changes can be declared online at any point before this date via your personal space on the French tax website, in the Biens immobiliers section.

Online or paper: both are possible

Although the tax authorities encourage owners to declare online, a paper version of the form is available in 2026.

The form (n°1208-OD-SD) can be downloaded from the tax authorities’ website, printed, and sent to your local tax office. It is available in English and several other languages.

Officially, the paper form is intended for people without internet access at their property. In practice, there are no penalties for submitting a physical version, and tax offices will accept it.

What about newcomers to France?

If you moved to France in 2025 and became a property owner during that year, you are required to complete the declaration.

In the case of a property purchase, the responsibility lies with the new owner to inform the authorities of the change in ownership.

If you already have a numéro fiscal, this can be done online. If not - which is common for recent arrivals who have not yet filed a tax return - it is advisable to complete the paper form and make an appointment with your local tax office, where staff can assist you.

Fines - now a real risk

A fine of €150 per undeclared or incorrectly declared property is now applicable.

After two years of relative leniency following the introduction of the system, the tax authorities have indicated that penalties may be imposed from 2026, particularly where owners have failed to declare at all or ignored reminders.