What you need to know about France's 2024 property tax declaration
If you own property in France, you may need to complete a property tax declaration - here's who needs to do it, how to complete the forms and the 2024 deadlines.
Who
The déclaration d'occupation (property tax declaration) is for everyone who owns property in France, even if you live in another country. It includes people who use their property as their main home, those who use it as a second home and those who rent it out.
It applies to both French people and foreigners.
However, it is not an annual task - if you completed the declaration last year, and if nothing has changed since then, then you have nothing to do this year.
The form concerns property that you owed on January 1st 2024, if you have bought a property since then, you do not need to do the form until next year.
When
The property tax declaration must be completed by 11.59pm on June 30th if you are filing online.
If you are using the paper form, it must arrive at the tax office by July 1st, which means it must be posted no later than June 30th if you are sending it from France, or earlier if you are posting it from overseas. It is advised to send the form by registered mail (lettre recommandé) in order to have proof of when it was sent.
Failure to complete the declaration by the deadline can lead to a fine of €150 per property (although last year several extensions were given to people having trouble with the process).
How
There are two ways to complete the declaration - online or on paper.
For most people, the online option will be easier.
To do this, you first need to request a numéro fiscal (tax number) if you do not already have one, and then use this number to create an account on the tax website impots.gouv.fr - you can find full instructions on how to do that HERE.
If you file an annual income tax declaration in France and already have an account on impots.gouv.fr then you can use the same login for the property tax declaration.
On paper - The property tax declaration was introduced in 2023 and was initially described as an 'online only' task - however this year the tax office has made available a paper option for people who either do not have internet access or who are not confident with online procedures.
You can download a copy of the form HERE, or go to your local tax office and ask for one in person. Once completed, the form is returned by mail, or in person to your local tax office.
You will need a numéro fiscal (tax number) even if you are declaring on paper. If you have previously received property tax bills, the number will be on the bill. If you do have a number you will need to request one - this can either be done in person at your local tax office or online - full details HERE.
The form
The déclaration d'occupation itself is one of the shorter and simpler pieces of administration in France.
Online - If you are filing online, go to impots.gouv.fr, click Votre espace particulier in the top right hand corner and then login to your account.
Across the top of the screen will be an option 'Mes biens immobiliers' - click that.
You should then see a list of the properties that you own in France - if you have a house that has outbuildings or a swimming pool, you will notice that the outbuildings and pool are listed separately. This is normal.
Click on the listing for your property which should take you directly to the form. Some details will be pre-filled so you just need to check that they are correct. The form will ask for your personal details and also details of the property such as its size and number of rooms.
These details are used to calculate your tax bill - if there is only a minor anomaly that probably won't make much difference but there is a significant difference (eg the tax office thinks you have 25 rooms but you actually only have 6) then you should correct this as it can affect your bill.
If you have recently purchased your property you should check that the previous owner registered the details correctly, including a swimming pool if you have one. You can be fined for having an undeclared pool.
Finally the form will ask you what the property is used for - a main residence, a second home or rented out and will also ask for the name of the occupier/s.
If the house is a second home, you list yourself as the occupier, and in the bit that says 'occupied since' you put the date when you bought it.
If you rent it out on a long-term lease you will be asked for the names of the tenants who were resident on January 1st or to indicate if the property is empty.
Paper - if you are filing on paper you will not get any pre-filled details and will have to answer all sections yourself. The sections of the form are as described above.
Troubleshooting
If you own the property jointly with another person or persons, then only one of you needs to complete the property tax declaration.
If you own your property through an SCI you may not see it listed on your tax account - full details HERE.
The property tax website generally works well, although it does sometimes crash close to deadlines when it is very busy - if you are having trouble with the site first turn off any adblockers, and then turn off automated translation tools (the site allows you to copy and paste chunks of text into a translation tool in a separate window if you're struggling with some of the French vocabulary).
READ ALSO French property tax declaration - your questions answered
If you're having difficulties, you can visit your local tax office - Google Centre des finances publiques plus the name of your commune to find your local office. You do not need an appointment and can visit on a walk-in basis, but take careful note of the opening hours as not all offices are open five days a week.
Some tax offices in smaller towns cannot deal with property tax queries, but if this is the case they will be able to direct you to the tax office in the your area that can answer your query.
You can also call the tax helpline on 0 809 401 401, or book a telephone appointment by heading to the 'Contact et redenez-vous' section on the tax website.
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Who
The déclaration d'occupation (property tax declaration) is for everyone who owns property in France, even if you live in another country. It includes people who use their property as their main home, those who use it as a second home and those who rent it out.
It applies to both French people and foreigners.
However, it is not an annual task - if you completed the declaration last year, and if nothing has changed since then, then you have nothing to do this year.
The form concerns property that you owed on January 1st 2024, if you have bought a property since then, you do not need to do the form until next year.
When
The property tax declaration must be completed by 11.59pm on June 30th if you are filing online.
If you are using the paper form, it must arrive at the tax office by July 1st, which means it must be posted no later than June 30th if you are sending it from France, or earlier if you are posting it from overseas. It is advised to send the form by registered mail (lettre recommandé) in order to have proof of when it was sent.
Failure to complete the declaration by the deadline can lead to a fine of €150 per property (although last year several extensions were given to people having trouble with the process).
How
There are two ways to complete the declaration - online or on paper.
For most people, the online option will be easier.
To do this, you first need to request a numéro fiscal (tax number) if you do not already have one, and then use this number to create an account on the tax website impots.gouv.fr - you can find full instructions on how to do that HERE.
If you file an annual income tax declaration in France and already have an account on impots.gouv.fr then you can use the same login for the property tax declaration.
On paper - The property tax declaration was introduced in 2023 and was initially described as an 'online only' task - however this year the tax office has made available a paper option for people who either do not have internet access or who are not confident with online procedures.
You can download a copy of the form HERE, or go to your local tax office and ask for one in person. Once completed, the form is returned by mail, or in person to your local tax office.
You will need a numéro fiscal (tax number) even if you are declaring on paper. If you have previously received property tax bills, the number will be on the bill. If you do have a number you will need to request one - this can either be done in person at your local tax office or online - full details HERE.
The form
The déclaration d'occupation itself is one of the shorter and simpler pieces of administration in France.
Online - If you are filing online, go to impots.gouv.fr, click Votre espace particulier in the top right hand corner and then login to your account.
Across the top of the screen will be an option 'Mes biens immobiliers' - click that.
You should then see a list of the properties that you own in France - if you have a house that has outbuildings or a swimming pool, you will notice that the outbuildings and pool are listed separately. This is normal.
Click on the listing for your property which should take you directly to the form. Some details will be pre-filled so you just need to check that they are correct. The form will ask for your personal details and also details of the property such as its size and number of rooms.
These details are used to calculate your tax bill - if there is only a minor anomaly that probably won't make much difference but there is a significant difference (eg the tax office thinks you have 25 rooms but you actually only have 6) then you should correct this as it can affect your bill.
If you have recently purchased your property you should check that the previous owner registered the details correctly, including a swimming pool if you have one. You can be fined for having an undeclared pool.
Finally the form will ask you what the property is used for - a main residence, a second home or rented out and will also ask for the name of the occupier/s.
If the house is a second home, you list yourself as the occupier, and in the bit that says 'occupied since' you put the date when you bought it.
If you rent it out on a long-term lease you will be asked for the names of the tenants who were resident on January 1st or to indicate if the property is empty.
Paper - if you are filing on paper you will not get any pre-filled details and will have to answer all sections yourself. The sections of the form are as described above.
Troubleshooting
If you own the property jointly with another person or persons, then only one of you needs to complete the property tax declaration.
If you own your property through an SCI you may not see it listed on your tax account - full details HERE.
The property tax website generally works well, although it does sometimes crash close to deadlines when it is very busy - if you are having trouble with the site first turn off any adblockers, and then turn off automated translation tools (the site allows you to copy and paste chunks of text into a translation tool in a separate window if you're struggling with some of the French vocabulary).
READ ALSO French property tax declaration - your questions answered
If you're having difficulties, you can visit your local tax office - Google Centre des finances publiques plus the name of your commune to find your local office. You do not need an appointment and can visit on a walk-in basis, but take careful note of the opening hours as not all offices are open five days a week.
Some tax offices in smaller towns cannot deal with property tax queries, but if this is the case they will be able to direct you to the tax office in the your area that can answer your query.
You can also call the tax helpline on 0 809 401 401, or book a telephone appointment by heading to the 'Contact et redenez-vous' section on the tax website.
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