Taxes 2025

Until 1 July. 2025

Real estate reporting: when do you have to provide information in 2025?

Publié le 16 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

This year, some tenants are approached by the tax authorities, such as landlords, to indicate the situation of occupation of real estate. Service-Public.fr tells you when you need to provide information about your home, depending on your situation.

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If you rent or occupy a property other than your principal residence for free, you must enter the address of the property and the name of the owner on your tax return as of this year. A new framework, titled ‘Rental of a second home’, is provided for in the online declaration.

If you are a homeowner, you must file a real estate return before 1er July 2025:

  • if the situation or conditions of occupation of any of your property changed between January 2, 2024 and January 1er January 2025 (a change of tenant, property that has become unoccupied, housing that is no longer your primary residence, etc.);
  • if you did not report a change in one of your properties last year;
  • or if you have never filed a return for any of your real property before.

You can file a declaration of real estate at any time of the year; to do this you must go to the online service “Manage my real estate”, which is accessible from your personal (or professional if you are a company) secure space on the site impots.gouv.fr.

You can also report a change in one of your properties when you file your tax return online. You are then automatically directed to the "Manage my real estate" service when you sign your return.

One FAQ is available to all taxpayers (individuals and professionals).

Please note

If you have difficulty using digital tools, you can print the form entitled "declaration of occupation of premises by the owner", which is accompanied by an explanatory note to help you with this process. Once completed, the form must be submitted at your public finance center.

The real estate declaration allows the tax administration to verify the dwellings for which owners have to pay according to the situation of:

  • the housing tax on second homes;
  • the housing tax on vacant dwellings, or the annual vacancy tax.

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