Since 2023, a new obligation applies to all property owners in France: declaring the use of their real estate assets to the tax authorities via the online service “Manage My Real Estate” on impots.gouv.fr.
This measure is part of the ongoing process of abolishing the housing tax on primary residences, which requires distinguishing between secondary residences, rented or vacant properties, and those occupied free of charge.
In 2025, this declaration remains mandatory, and new developments have been introduced to refine the system. Whether you are an individual owner, a property-holding company (SCI), a co-owner, or a usufructuary, you must ensure that the information submitted to the tax authorities is accurate, under penalty of sanctions.
In this comprehensive guide, Capifrance advises and guides you step by step to understand who must declare, how to proceed, what information to provide, and what new features to anticipate in order to comply with regulations and manage your real estate assets effectively.
Why Declare Your Real Estate Assets in 2025?
Since January 1, 2023, all owners of residential properties in France are subject to a reporting obligation. This measure, introduced as part of the elimination of the housing tax for primary residences, remains in effect in 2025.
It allows the tax authorities to distinguish between primary residences, secondary homes, rented properties, and vacant dwellings, in order to apply the vacant housing tax (TLV) or the housing tax on vacant properties (THLV) when applicable.
This declaration is made via the “Manage My Real Estate” space on the www.impots.gouv.fr website. In 2025, it remains mandatory for each property owned as of January 1, whether you are an individual, a company, a usufructuary, or a bare owner. Failure to declare or providing incorrect information may result in a legal fine.
In addition to fulfilling a legal requirement, this process ensures fair local taxation and helps avoid errors in tax calculation.
Objectives of the Tax Authorities
The implementation of the occupancy declaration serves several fiscal and administrative objectives. First, it enables the General Directorate of Public Finances (DGFIP) to maintain an up-to-date cadastral database, which is essential for the transparent management of local taxes.
By requiring each property owner to specify the use of their housing (primary residence, secondary home, rental, vacancy), the government aims to strengthen tax fairness: only properties genuinely used as primary residences are now exempt from the housing tax.
This measure also supports the fight against vacant housing, especially in high-demand areas, by identifying unoccupied dwellings that may be subject to incentives or specific taxation.
Furthermore, this obligation seeks to clarify rental situations (furnished or unfurnished), in order to better track declared rental income, particularly from short-term rentals through platforms like Airbnb.
Who Is Required to Declare Real Estate Assets?
In 2025, the occupancy declaration applies to all property owners, whether individuals or legal entities. This obligation does not differentiate between profiles: as long as a residential property is owned, it must be declared via the dedicated online service on impots.gouv.fr.
This includes owner-occupiers, landlords, SCI shareholders, as well as usufructuaries and bare owners in the case of dismembered ownership. Even in the absence of income generated by the property, the declaration is still required to allow the administration to determine the actual use of the property.
Special cases such as undivided inheritance ownership, unsettled successions, or ownership through a family SCI require specific attention, as they often involve shared management and thus coordination among multiple declarants.
Private Individuals and Professionals
- Private individuals must log into their personal account on impots.gouv.fr to submit the declaration. Once connected using their tax ID, they access the “Manage My Real Estate” section and find the list of properties they own. Each property must be reviewed and updated based on its status as of January 1, 2025.
- For professionals—such as companies, property management SCIs, agencies, or developers—the declaration is submitted via the professional account. In this case, the SIREN number is required to access the property records. The process is similar, but the volume of properties and the variety of occupancy statuses often necessitate centralized property management.
Whether a private landlord or a real estate professional, the reporting obligations are the same: each property must be declared accurately and up to date.
Special Cases: Undivided Ownership, Dismemberment, SCIs
Complex ownership structures such as undivided ownership, dismemberment of ownership, or management via an SCI can complicate the declaration, but they do not exempt owners from compliance.
In the case of undivided ownership, one of the co-owners may complete the declaration, provided they have access to the relevant personal account. It is advisable for co-owners to coordinate to avoid conflicting declarations.
In a dismembered ownership scenario, the usufructuary—the person who benefits from the use of the property—is responsible for the declaration. The bare owner, although legally owning the property, does not have the right to use it and is therefore not directly concerned by this obligation.
For an SCI, the declaration is usually made by the company manager via the professional portal. It is essential that the information entered is current and accurately reflects the use of the collectively held properties.
Each case requires a joint or centralized declaration, ensuring the actual occupancy of the property is clearly stated and the correct access to the tax portal is used.
What Information Must Be Declared in 2025 About Your Property?
The real estate declaration goes beyond merely reporting ownership. In 2025, it requires detailed information on the occupancy status of each property as of January 1. This enables the tax administration to distinguish between occupied, rented, vacant, or freely occupied dwellings, in order to apply the most appropriate tax rules.
Each property must be described in full. You must indicate:
- the type of occupancy,
- the identity of the occupants,
- the period of occupancy,
- various property characteristics,
- and in the case of rentals, the type of lease (furnished, unfurnished, short-term) must also be specified.
Properties left unoccupied or vacant must also be declared, and the absence of an occupant does not exempt you from this formality. This information is crucial, particularly to determine whether the vacant housing tax applies.
Occupancy Conditions of the House or Apartment
When submitting the declaration, the owner must specify whether the property is a primary residence, a secondary residence, or is rented (as a furnished, unfurnished, or seasonal rental). They must also indicate whether the dwelling is occupied free of charge or is vacant.
Each type of occupancy carries different tax implications. A primary residence is no longer subject to the housing tax, unlike a secondary home or a vacant property, which may be subject to specific taxes. Furnished rentals, in particular, may require additional steps, especially if operated as a professional activity.
Declarants must therefore be careful about the type of occupancy they select, as an error could result in improper taxation or later corrections.
Information on Occupants and Properties
In addition to the use of the property, the declaration requires detailed information about the occupants. For each occupied dwelling, the owner must indicate the last name, first name, date of birth, and, in some cases, the place of birth of the individuals residing there. This data allows the tax authorities to verify consistency between occupancy declarations and other available tax information.
Regarding the property itself, it is recommended to review the technical details shown in the online platform:
- habitable surface area,
- number of rooms,
- presence of outbuildings or annexes (cellar, garage, attic),
Even if some data is pre-filled, the owner is responsible for its accuracy. Incomplete or incorrect information can not only result in tax miscalculations but may also affect future property value estimates, particularly in cases of sale or inheritance. It is therefore essential to ensure a complete, accurate, and up-to-date declaration.
How to Declare Real Estate Online in 2025?
The declaration of real estate assets is carried out exclusively online via the "Manage My Real Estate" service, accessible through the impots.gouv.fr portal. This digital system was designed to simplify the property management process for both private and professional owners.
The interface, available in the personal or professional space, centralizes all information related to the properties held. Each owner finds a pre-filled form for every property known to the tax administration. The process involves reviewing, completing, or correcting this data before submitting it.
Although the procedure is user-friendly, it requires close attention to avoid mistakes or omissions. Once the declaration is finalized, a confirmation receipt is generated, which can serve as proof in case of a future tax audit.
Accessing the Online Service to Complete and Submit the Declaration
Access is possible from a computer, tablet, or smartphone, in a secure environment. It is advisable to have any lease agreements or occupancy documents on hand to correctly complete the required fields.
- To begin, the owner must log into their account on impots.gouv.fr using their tax ID and personal password. For security reasons, two-factor authentication may be required during login. This step ensures the protection of sensitive data related to the property portfolio.
- Once logged in, navigate to the "Manage My Real Estate" section. This intuitive dashboard displays all properties registered with the tax administration. Each one is listed with its main characteristics, and a button allows you to edit the occupancy or related information.
- Within the interface, select each property to review its details. Some data is pre-filled by the tax office: address, surface area, number of rooms, etc. It is the owner's responsibility to correct any inaccuracies or missing information.
- You must then indicate the actual use of the property as of January 1, 2025: primary residence, secondary home, rented, vacant, or occupied free of charge. In the case of rentals, the lease type and tenant identity must also be provided.
- After all required fields are completed, the final step is to submit the declaration. A digital receipt is automatically generated. This document can be downloaded and kept as proof.
If you have any questions, online support is available on the official tax website, including a detailed FAQ and a secure messaging service to contact the tax administration directly.
What’s New for the 2025 Property Declaration?
In 2025, the property declaration system is evolving to enhance the accuracy of the data collected by the tax authorities. While the general framework remains unchanged, several adjustments have been introduced to improve clarity and the completeness of the required information.
These updates aim to enhance transparency regarding property usage, refine taxation criteria, and address increasingly common special cases such as seasonal rentals.
Among the main changes are new mandatory fields for reasons of vacancy, clearer distinctions for specific uses (such as flat-sharing, mobility leases, etc.), and the ability to update information mid-year for certain events (change of occupant, sale, death).
Property owners should therefore be especially vigilant in their next declaration to incorporate these new parameters—failure to do so could result in receiving an incorrect or incomplete tax notice.
Declaring Reasons for Vacancy (Vacant Housing)
One of this year’s major updates concerns vacant properties. It is no longer sufficient to state that a property is unoccupied: a specific reason must now be provided. Acceptable reasons include: property under renovation, awaiting sale, ongoing inheritance, rental dispute, or the property being uninhabitable.
This clarification allows the administration to assess more fairly whether the vacant housing tax applies. For example, a property temporarily empty due to a tenant moving out will not be treated the same as a property deliberately left vacant without any rental plan.
Declaring the reason for vacancy is now a mandatory field for all unoccupied properties. Failure to provide this information may result in the automatic application of the tax, unless justified afterward.
Declaring Seasonal and Furnished Rentals
Another significant update: the declaration of properties rented as furnished or for short-term stays is now more strictly regulated. Owners must specify whether the property is offered seasonally through platforms like Airbnb, or under a mobility lease arrangement.
This information enables the administration to better match the declared use with the reported rental income. It also helps distinguish between non-professional furnished rentals (LMNP) and intensive professional use, particularly in high-demand areas.
The declaration must, where applicable, include the rental periods, contract type, and whether the property is self-managed or managed through an intermediary. Missing this information could trigger an audit or lead to a reclassification of the property’s tax status.
Owners concerned should prepare in advance, gathering all necessary supporting documents to ensure a complete and compliant declaration.
Conclusion: Key Takeaways for Declaring Real Estate in 2025
Declaring real estate assets has become an essential step for all property owners. Here are the key points to remember:
- All owners must declare their properties via the "Manage My Real Estate" service on impots.gouv.fr.
- The declaration applies to every property held as of January 1, 2025, whether it is occupied, rented, vacant, or provided free of charge.
- You must accurately state the property’s use, the identity of occupants, and, if vacant, the reason for non-occupation.
- Financial penalties of €150 per property may apply in case of omission or error.
- In 2025, new obligations take effect, particularly for seasonal rentals and vacant housing.
- To avoid tax disputes, prepare your declaration early, keep a copy of the receipt, and if in doubt, seek help from a real estate professional.
Need advice or support with your real estate projects—buying, selling, investing, or valuation? Contact your local Capifrance advisor and benefit from their expertise in the local market to make the right decisions and simplify your life.
FAQ: Frequently Asked Questions
How do I declare my real estate to the tax authorities?
The declaration is done online at impots.gouv.fr, in the "Manage My Real Estate" section, accessible from your personal or professional account. You must review and, if necessary, correct the information for each property you own.
Who is required to declare real estate assets?
All property owners are required to do so—individuals, SCIs, usufructuaries, bare owners, or co-owners. The obligation applies to any residential property held as of January 1, 2025.
How do I complete the property declaration?
Once logged into your online account, select each property to be declared, specify the mode of occupancy (primary residence, rental, vacancy, etc.), and complete the requested information about the occupants and lease, if applicable.
Do I need to declare my primary residence?
Yes. Even though it is exempt from the housing tax, you must confirm its status as your primary residence in the declaration portal. This ensures no tax is mistakenly applied.
Why must I declare my real estate?
This declaration allows the tax authority to determine the actual use of each property and adjust local taxes accordingly. It also aims to enhance tax fairness.
Author:
Frédéric REMY, Director of Network Development at Capifrance
“As a real estate professional with several years of experience at Capifrance, I’m here to share key advice to help you succeed in your property project with the support of our advisors.”
