Which tenants must complete new form as part of 2025 tax declaration (for 2024 income)?

Some people who rent a property in France are being asked to complete an additional online declaration section as they fill in their income tax declaration this year.

The information may be cross-referenced with information that property owners must provide as part of the Biens immobiliers declaration. 

The section will appear when tenants log into their online space on the French tax site to complete their 2025 Income tax declaration (based on 2024 income). 

It is headed ‘Nouvelle déclaration’ : Location d’une résidence secondaire.

In fact, this section, which results from a change in the French tax code effected by article 115 of the 2025 finance law, will apply to you if:

• you have a second home that you use (eg. for work, family or leisure reasons) that you rent from the owner, or

• you are an associate of an SCI and the SCI rents to you (or provides to you free of charge) the property for your own personal use for all or part of the year 

The section does not, however, appear on the paper forms, so if you are declaring by paper (eg. because you are unable to use the internet or it is your first declaration) then there is nothing to do.

If you click the button online to say that - ‘Oui’ - this situation was applicable to you as of January 1, 2025, then you will be asked for further information about the property and the identity of its owner. 

If this situation did not apply on January 1, 2025, simply leave the ‘Non’ option showing instead. 

You should not click ‘Oui’ if you were merely staying in holiday accommodation on a temporary basis. 

If you click ‘Oui’ a further box will open up in which you will be asked to give information including the full address of the property (department, commune, street name and number) and the name of the owner, or if a company rents to you, the name of the company.

Read more: Why more than half of French households do not pay income tax

No fine for failing to complete section

The section therefore contains similar information to that which must be provided by property owners in the Biens immobiliers declaration. 

The tax authorities say the purpose of it was to help them make sure that the taxe d’habitation local property tax on second homes is being levied correctly (this being a tax that is paid by the occupant of a property, not necessarily the owner).

As a reminder, the Biens immobiliers declaration for homeowners – first introduced in 2023 – only needs to be completed on an annual basis if the status of the property changes. 

In the case of properties that owners rent out, this includes a new tenant, meaning in theory the information provided by tenants when completing the new form should match that on the owner’s Biens immobiliers declaration (which has a deadline of July 1).

However, tenants who do not complete the new section are not at risk of a fine – in contrast to property owners, who risk a €150 fine per property for failing to update the Biens immobiliers form with the correct information. 

Tax authorities have been lenient with this penalty, but say they will begin to levy it from next year, as many landlords with large property portfolios are still failing to comply with the rules.