Persons renting or subletting furnished rooms of their main dwelling are exempt from income tax in the category of industrial and commercial profits (BIC) for the proceeds of such leasing where:

• the rented rooms constitute for the tenant or the sub-tenant furnished his principal residence or his temporary residence (in the case of a seasonal worker);
• and the rental price remains within reasonable limits.

In order to assess whether the rental price is reasonable, two regional ceilings are reassessed each year. Below these ceilings, the rent is deemed reasonable.

For revenues received in 2021, these annual rent ceilings per square meter of living space, excluding charges, are set at €191 in Île-de-France and €141 in other regions. For the 2020 income to be reported in 2021, these ceilings were respectively €190 and €140. For example, you do not have to report income from renting a 20-meter room² of your main residence in Île-de-France when the annual rent (excluding expenses) does not exceed €3,820 (191 x 20) or €318.33 per month.