New French Tax Reporting Requirement Before 30th June 2023


We thought that we should update you regarding a recent change to the taxe d’habitation made by the French

government applicable to all who own French immovable property. The new requirement applies both to

individual owners and to those who own their property through a company, such as an SCI.

Briefly, the French government intends to abolish the taxe d’habitation in 2023 for all properties in France that

are occupied by owners or tenants as their main home, résidence principale. For properties that are not the

main residence, owners will still be required to pay the taxe d’habitation.

All property owners must complete an online declaration to the French Tax Administration by 30 th June 2023.

The information to be declared must include who has occupied the property as from the 1 st January 2023 and

also on what basis (by the owner as main or second home, or rented and occupied by a third party), and if

rented, the amount of the monthly rental excluding any service charges.

For seasonal rentals:

Date of the start of the seasonal rental period along with the terms of the management of the property (either

directly or by way of a management company, excluding all personal use), indicating the SIREN number (the

company registration number) of the management company or that of the owner, if applicable; and whether

the property is under the category of “meublé tourisme” (tourist furnished rental).

The declaration should be made using the online tax portal at, as far as we are aware,

there is no paper alternative.

We would recommend that you log in as soon as possible to update the occupational status of your property.

In order to access the online portal, you have to enter your tax number, numéro fiscal. If you do not have this,

you may obtain it from the local French tax office.

The next step is to click on the tab, Bien immobilier. A drop down menu should then appear listing your

property, or properties.

Failure to make the declaration within the time limit is subject to a fine of €150 per property.

If you require assistance, please do not hesitate to contact us.

Nathalie Trousset