Occupancy return — "Gérer mes biens immobiliers"
The occupancy return is the duty that replaced, for the tax administration, what the old housing tax used to tell it. In 2023 the housing tax was abolished for all main residences, but the housing tax on second homes, the tax on vacant dwellings and the housing tax on vacant dwellings were kept: the administration therefore needs to know exactly how residential premises are occupied. Every owner — including a company, a property-holding SCI, a usufructuary or a co-owner in undivided ownership — declares, for each of their premises, on what basis they occupy them and, where they do not occupy them themselves, the identity of the occupants or the reason the premises are empty. The return is filed online through the "Gérer mes biens immobiliers" service, from the personal tax account for an individual and from the business account for a company.
Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 20 min
Deadlines
- Before 1 July 2026
- If you are an owner and have never filed an occupancy return, or where occupancy changed between 2 January 2025 and 1 January 2026, the return must be filed in the "GMBI" account before 1 July 2026. That is the date impots.gouv.fr still serves as read on 12 September 2026: it has therefore passed, and the page does not say what happens to a return filed after it. The duty to file itself is stated there with no closing date.
- On every change of occupancy
- Purchase, sale, moving out, letting, standing empty: the occupancy situation must be updated on every change, not once and for all.
Documents to prepare
- List of your residential premises, whether occupied, let, lent or empty
- Each occupant's identity: surname, first name, date and place of birth for an individual
- Name and Siren number of the occupant where it is a legal entity
- Date of the change of occupancy, if it fell between 2 January 2025 and 1 January 2026
- Access to the personal tax account (individual) or the business account (company) on impots.gouv.fr
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Any owner of residential premises, whether they live there, let them out or leave them empty
- Companies that own residential property
- Property-holding civil companies (SCI)
- Co-owners in undivided ownership and usufructuaries, expressly covered by the duty
- Any owner who has never filed an occupancy return, or whose occupancy has changed
Worked example
Example: SCI Voltaire reports the occupancy of its two flats
SCI Voltaire owns two flats. The first has been let to Mrs Bernard since 1 September 2025; the second has stood empty, unfurnished and unoccupied, since the previous tenant left. The managing partner logs in to the business account on impots.gouv.fr, opens the "Démarches" tab and then "Gérer mes biens immobiliers". For the first flat he reports a long-term letting and fills in the occupant, an individual: surname, first name, date and place of birth. For the second he reports a vacant property (unfurnished and unoccupied), which is the correct answer to the question asked — an empty property is declared, it is not left blank. Since occupancy changed between 2 January 2025 and 1 January 2026, the return must be filed before 1 July 2026. He saves as he goes, picks the process up again the next day, then submits: the submitted return stays available as a PDF in the "Gérer mes biens immobiliers" account.
How to fill it in, step by step
- List your residential premises: the duty covers each of them, not only the one that changed hands.
- Log in to your account — the personal tax account for an individual, the business account on impots.gouv.fr for a company.
- Open the "Biens immobiliers" service or, from the business account, the "Démarches" tab and then "Gérer mes biens immobiliers".
- State the occupancy situation of each property — owner-occupier, vacant (unfurnished and unoccupied), occupied free of charge, let — then let the journey adapt to your answers: it is the journey that narrows your case down, the type of letting for instance.
- Give the occupant's identity where you do not occupy the property yourself — the administration requires you to state "l'identité des occupants ou la raison de l'inoccupation", who occupies the premises or why they are empty: for an individual, surname, first name, date and place of birth; for a legal entity, name and Siren number.
- Save if you need to pick the process up later: the information you entered is kept.
- Submit, then keep the return: once submitted, it is available as a PDF in the "Gérer mes biens immobiliers" account.
The form, line by line
- Owner-occupier as a main residence
- You live in the property as your main home. This is the case that no longer attracts housing tax, abolished in 2023 for all main residences. The DGFiP publishes a step-by-step guide for this case, "Déclaration d'occupation d'un propriétaire occupant son bien".
- Owner-occupier as a second home
- The housing tax on second homes was kept: this answer is the one that triggers it.
- Vacant (unfurnished and unoccupied)
- Vacancy is an answer in its own right. Both conditions matter: unfurnished AND unoccupied — the tax on vacant dwellings and the housing tax on vacant dwellings were kept. On the personal tax account this case is documented by a step-by-step guide titled "Déclaration d'un bien inoccupé", the return of an unoccupied property — a documentation title, not the label to select.
- Occupied free of charge
- The property is made available without rent. The occupant's identity must still be given. This case is still documented: the personal tax account devotes a video to it, "Déclaration d'un bien occupé par son propriétaire ou occupé à titre gratuit".
- Let
- The property is rented out. The tenant's identity must be filled in. Letting is documented case by case on the personal tax account — "Déclaration d'occupation d'un bien en location longue durée", "Déclaration d'occupation d'un bien en location saisonnière", "Déclaration d'occupation d'un bien en location par bail commercial" — and the journey will ask the question that matches your situation.
- Occupant's identity
- Individual: surname, first name, date and place of birth. Legal entity: name and Siren number. This is not a formality — it is what stops the tax being raised in someone else's name.
Good to know
- The duty expressly covers co-owners in undivided ownership, usufructuaries and property-holding civil companies: holding through a company or a split of ownership exempts no one.
- The filing journey has been reworked: as read on 12 September 2026, impots.gouv.fr announces a new version available "depuis début mars" — since the beginning of March — from the "Biens Immobiliers" service of the personal tax account, which takes better account of certain situations and aims to cut down filing errors. What this means for this guide: the occupancy labels cited below come from the service-public.gouv.fr page for companies, published on 29 April 2025 and read on 12 September 2026, which the site itself flags as old — they describe the journey before the rework, and the wording on screen may differ. The step-by-step and video titles this guide quotes are, by contrast, documentation titles served by impots.gouv.fr: they are not on-screen labels.
- There is a paper route for anyone without internet access: the impots.gouv.fr page "Comment déclarer", read on 12 September 2026, states "À défaut d'accès à internet, vous pouvez déclarer les changements d'occupants à l'appui du formulaire papier" — where you have no internet access you may report changes of occupant on the paper form. It names no form number, and this guide invents none.
- The process can be interrupted: what you entered is saved and the return can be picked up later.
- The submitted return stays available as a PDF in the "Gérer mes biens immobiliers" account — that is the record to keep.
- This duty replaces no other return: rent is still reported separately, and an SCI files its 2072 independently.
Common mistakes
- Assuming that abolishing the housing tax abolished the duty: it created it, since the administration no longer learns occupancy any other way.
- Reporting only let property: the duty covers every residential premises — owner-occupied, let, lent or empty.
- Leaving an empty property blank: an unoccupied property is declared — the personal tax account devotes a step-by-step guide to it, "Déclaration d'un bien inoccupé" — and filing nothing is not an answer.
- Filing once and never returning to it: occupancy is updated on every change — purchase, sale, moving out, letting, standing empty.
- Forgetting the Siren number where the occupant is a legal entity: for a business occupant, both the name AND the Siren are asked for.
- Using the personal account for a company's property: a company owner files from its business account, "Démarches" tab and then "Gérer mes biens immobiliers".
Frequently asked questions
Why do I have to report how my property is occupied?
Because the housing tax was abolished in 2023 for all main residences, while the housing tax on second homes, the tax on vacant dwellings and the housing tax on vacant dwellings were kept. The administration therefore needs to know exactly how residential premises are occupied.
Is an SCI covered?
Yes. The filing duty applies to all owners of residential property, companies included, and expressly names co-owners in undivided ownership, usufructuaries and property-holding civil companies.
What is the deadline?
If you have never filed an occupancy return, or where occupancy changed between 2 January 2025 and 1 January 2026, the return must be filed in the "GMBI" account before 1 July 2026 — the date impots.gouv.fr still serves as read on 12 September 2026, and therefore a date that has passed; the page does not say what happens to a return filed after it. Otherwise, the situation is updated on every change of occupancy.
What must be given about the occupant?
For an individual: surname, first name, date and place of birth. For a legal entity: name and Siren number.
Can I interrupt the return part way through?
Yes: the information entered can be saved and the process picked up later. Once submitted, the return is available as a PDF in the "Gérer mes biens immobiliers" account.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — The occupancy return: housing tax abolished in 2023 for all main residences, housing tax on second homes, tax on vacant dwellings and housing tax on vacant dwellings kept; update on every change of occupancy; return in the "GMBI" account before 1 July 2026 for an owner who has never filed or where occupancy changed between 2 January 2025 and 1 January 2026; new version of the journey available since the beginning of March; page read on 12 September 2026 — September 12, 2026
- entreprendre.service-public.gouv.fr — Property return: is your company covered? Published 29 April 2025, updated 24 June 2025, read on 12 September 2026. The page carries its own warnings — "Cet article est ancien", "L'information n'est peut-être plus exacte" — and the campaign dates it carries are those of 2025, which this guide does not take up; impots.gouv.fr states the journey has been reworked since. It describes the procedure: duty covering co-owners in undivided ownership, usufructuaries and SCIs; business account, "Démarches" tab then "Gérer mes biens immobiliers"; occupancy labels as it served them; occupant's identity (individual: surname, first name, date and place of birth; legal entity: name and Siren); saving and picking up later; submitted return available as a PDF. — September 12, 2026
- impots.gouv.fr — Comment déclarer (personal tax account): a page served in 2026 covering BOTH audiences — individuals ("Connectez-vous sur Votre espace particulier > Biens immobiliers") and businesses ("Rendez-vous sur Votre espace professionnel > Démarches > Gérer mes biens immobiliers"); selection of the occupancy situation, after which "Le parcours s'adapte ensuite en fonction de vos réponses"; grouping several premises with a similar situation; documentation per situation (step-by-step guides for an owner occupying the property, long-term letting, seasonal letting, letting under a commercial lease, an unoccupied property); a paper route where there is no internet access — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.