The housing tax has been abolished for main residences in France from 2023, however it remains due for other cases and mostly for secondary residences.

All property owners in France must declare all their property, indicate whether the property is owner-occupied and, if not, the identity of the occupants and the period of occupation (situation as of January 1, 2023).

Taxpayers have until June 30, 2023, to make this first declaration by going to their personal space on the tax website (https://www.impots.gouv.fr/). Following which, only a change of situation will require a new declaration.