Deadline: 15 May 2026. Electronic filing is mandatory; paper filings are no longer accepted.
Annual 3% tax return: what you need to do before 15 May 2026
The annual filing deadline for the 3% tax is 15 May 2026. Compliance with this obligation is the condition for obtaining an exemption, failure to file exposes the entity to effective liability for the tax on the market value of its French real estate assets.
Sec. 990 D FTC
All (French and foreign) legal entities holding real estate in France are subject to a 3% tax on the market value of such real estate, subject to the application of various exemptions.
Sec. 990 E FTC, exemption
Exemption from this tax is available on the basis of an annual declaration including the value and composition of assets held on 1 January of the year. In practice, all entities interposed between the property and its ultimate beneficiary must file a 2746 form before 15 May with the relevant tax office. Exemption may also be obtained by a commitment, included in the acquisition deed, to provide such information upon request by the tax authorities.
Cass., 1 April 2026, No. 25-10.605, These two options are mutually exclusive: any entity that has initially opted for the commitment must refrain from filing spontaneous declarations, as doing so irrevocably shifts it to the declaratory regime and eliminates the procedural protection associated with the commitment.