Property Occupancy Declaration 2027: A Guide for Foreign Owners in France
The property occupancy declaration applies to anyone who owns a home in France, including owners who live abroad. If your situation changed, you have until 30 June 2027 to update it online, and an error can cost €150 per property. In addition, this information now feeds a new tax on vacant homes.
Many foreign owners first hear about this obligation when a fine or a tax notice arrives. This guide explains what to declare, who is concerned and what changes in 2027.
In brief
- Non-resident owners are concerned too.
- Update your declaration by 30 June 2027 if anything has changed.
- A new tax on vacant homes starts in 2027.
What Is the Property Occupancy Declaration?
France abolished housing tax on main homes, but it kept the tax on second homes and on vacant homes. To apply these taxes, the authorities need to know how each home is used. As the French tax authorities explain, owners must therefore state how they occupy each property and, if they do not live there, identify the occupant.
You complete this declaration online in the “Gérer mes biens immobiliers” (GMBI) service, within your personal tax account.
Who Must File the Property Occupancy Declaration?
The obligation covers owners of residential property in France, whether they live in France or abroad. You need to act in 2027 if:
- you have never declared the property, for example after a purchase;
- a tenant moved in or out;
- your home became vacant;
- you started using the home differently.
If nothing has changed since your last declaration, you do not need to file again. Even so, it is worth logging in to check that your property details are correct.
What Information Do You Need?
- the address, type and size of the property;
- how you use it, such as main home, second home or rental;
- the identity of any occupant and the dates of occupation;
- the reason for any vacancy;
- for furnished rentals, your SIREN number.
The Property Occupancy Declaration Deadline and Fine
The deadline for 2027 is 30 June 2027. Failing to file, or filing incomplete or incorrect information, can lead to a fine of €150 per property. For an owner with several rentals, the amount adds up quickly.
If you use an estate agent, do not assume the agent handles this. A simple management mandate generally leaves the declaration with you, so ask for confirmation in writing.
New in 2027: A Single Tax on Vacant Homes
From 2027, a new tax on vacant residential property replaces the two previous vacancy taxes, the TLV and the THLV. The 2026 Finance Act created this tax, and the authorities will use your property occupancy declaration to apply it.
| Location | When the home counts as vacant | Rate on rental value |
|---|---|---|
| High-demand area | At least one year on 1 January | 17%, then 34%. Towns can raise these to 30% and 60% |
| Elsewhere, if the town applies it | At least two years on 1 January | Set locally, up to 50% |
Paris has adopted the maximum rates from 2027. Importantly, vacancy before 1 January 2027 counts, so a home that has been empty since 2025 can be taxed in the first year.
Which Homes Escape the Vacancy Tax?
- homes occupied for more than 90 consecutive days during the reference period;
- homes whose vacancy is beyond your control, such as a home on sale at market price that finds no buyer;
- furnished homes, which generally fall under the housing tax on second homes instead.
Keep evidence, including listings, agent mandates, rent receipts and energy bills. For the rules on second homes, see taxation of second homes in France.
Property Occupancy Declaration: Advice for Non-Residents
Living abroad adds a practical hurdle, because you need access to your French tax account. Therefore, sort out your access well before June. If you cannot file online, the authorities provide other means, including a paper form.
Before the deadline:
- Check your access to your online tax account.
- List each property, its occupant and any changes since your last filing.
- Gather your lease details and vacancy evidence.
- Ask your town hall whether the vacancy tax applies, if your home is outside a high-demand area.
- Estimate any vacancy tax for your budget.
Owning through a company? Companies use their professional tax account instead. If you are buying soon, read the taxes on buying property in France as well.
Frequently Asked Questions
Do I file the property occupancy declaration every year?
No. You only file when something changes or if you have never declared the property.
Does it apply if I live outside France?
Yes. Non-resident owners of French homes are concerned.
Can my letting agent do this for me?
It depends on your arrangement. In most simple mandates, the responsibility remains yours.
Keep Your French Property in Order
A few minutes online can prevent a fine and an unexpected tax bill. ESCEC International helps foreign owners manage their French property taxes, in English.
Own a home in France and live abroad?
Book a session with an ESCEC International expert to check your property occupancy declaration and your exposure to the new vacancy tax.
This article gives general information as of November 2026 and does not replace advice on your specific situation.
