Does the property occupancy declaration have to be redone every year?

No. After the first declaration, you only need to update it when occupancy changes (a tenant arriving or leaving, a switch to résidence secondaire, or a home becoming vacant). Without a change, no annual step is required.

Do I have to state my tenant’s rent amount?

The monthly rent amount can be entered in the declaration, but it remains optional. The tenant’s identity and the date their occupancy began, however, are required for a let property.

What happens if I forget to declare?

A fine of €150 per property that is not declared, wrongly declared, or incompletely declared is provided for by article 1770 terdecies of the Code général des impôts. It is therefore advisable to update the situation as soon as a property changes occupancy.

Property occupancy declaration (GMBI): the landlord’s obligation

Updated on August 24, 2026 · 6 min read

Since 2023, all owners of residential premises — landlords included — must tell the tax authorities who occupies each of their properties, via the « Gérer mes biens immobiliers » (GMBI / “Manage my real estate”) service on impots.gouv.fr. It is an online formality, separate from the income tax return, but backed by a penalty if you forget. Here is what a landlord must do.

Why this declaration exists

The taxe d’habitation (residential occupancy tax) on main residences was permanently abolished in 2023. To keep identifying the homes that remain taxable — résidences secondaires (second homes) and vacant properties — the authorities need to know the actual use of each property.

That is the purpose of the reporting obligation set out in article 1418 of the Code général des impôts (French General Tax Code): every owner states, for each of their residential premises, whether they occupy it themselves, let it, lend it, or leave it vacant.

Who is concerned, and for which properties

The obligation applies to every owner of residential premises as of 1 January: an individual, a co-owner in indivision, a usufructuary, but also a société civile immobilière (SCI, non-trading property company). A landlord letting out one or more homes is therefore fully concerned.

All residential properties are covered: flats, houses, outbuildings (garage, cellar, parking space) and, where applicable, a home let furnished or as a short-term rental.

What the landlord must declare

For a let property, the declaration covers the occupancy status and the occupants. In practice, you provide:

the nature of the occupancy: occupied for consideration (let), occupied free of charge, résidence secondaire (second home), or vacant;
the identity of the occupants (first and last name of the tenant(s)) and the date their occupancy began;
the monthly rent amount, which remains optional but can be entered.

When and how to declare

The declaration is made online on impots.gouv.fr, in your personal account, under the “Biens immobiliers” (Properties) tab. Your properties are already pre-listed from land registry data: you simply confirm or correct the occupancy status of each one.

The first declaration took place in 2023. After that, the obligation only recurs when occupancy changes: a new tenant, a tenant leaving, a switch to résidence secondaire, or a home becoming vacant. Such a change must then be declared, in principle before 30 June of the following year. As long as the situation stays the same, no further step is required.

Penalty, SCI and indivision

Failing to declare, or filing an incorrect or incomplete declaration, exposes you to a fine of €150 per property (article 1770 terdecies of the Code général des impôts). The authorities showed leniency during the first campaign, but the fine is indeed provided for by law.

An SCI declares the occupancy of its properties from its own account on impots.gouv.fr (professional account, “espace professionnel”). In indivision, the declaration is filed by one of the co-owners on behalf of all of them. If in doubt about a property held through a company, it is best to check the relevant account before the deadline.

Frequently asked questions

Does the property occupancy declaration have to be redone every year?: No. After the first declaration, you only need to update it when occupancy changes (a tenant arriving or leaving, a switch to résidence secondaire, or a home becoming vacant). Without a change, no annual step is required.
Do I have to state my tenant’s rent amount?: The monthly rent amount can be entered in the declaration, but it remains optional. The tenant’s identity and the date their occupancy began, however, are required for a let property.
What happens if I forget to declare?: A fine of €150 per property that is not declared, wrongly declared, or incompletely declared is provided for by article 1770 terdecies of the Code général des impôts. It is therefore advisable to update the situation as soon as a property changes occupancy.