Income tax - Income from furnished rentals
Verified 26 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
Income tax: 2025 income tax return for 2024
This page is updated as of February 16, 2025. It takes into account the 2025 finance act of 14 february 2025.
However, forms, online services and information materials are not yet available for the 2025 tax season of the 2024 tax return (which opens on April 10). They will be made available online as soon as they become available.
The income you earn from renting furnished premises, as a non-professional furnished renter (LMNP), are subject to the progressive income tax schedule. They must be reported as industrial and commercial profits (BIC). The rules differ depending on whether the income of 2024 or those received in 2025. We present you with the information you need to know.
You are considered as a non-professional renter if at least one of the 2 conditions the following shall be completed:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BICBIC : Industrial and commercial profits...).
Revenues 2024
Taxation depends on the type of furnished accommodation you rent:
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General case
You have to report the income you earned from renting furnished premises as a furnished tenant unprofessional (PNML).
They're industrial and commercial profits (BIC)
You are considered as a non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BICBIC : Industrial and commercial profits...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the BIC category.
However, you are exempt if you complete the 2 following conditions :
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the BIC category.
However, you do not have to declare income from renting (or subleasing) a portion of your principal residence.
This device is open until December 31, 2026.
The leased part(s) shall constitute the tenant's principal residence.
This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €206 in Île-de-France
- €152 in other regions.
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €2,060 for one year. Let a maximum of €171 per month.
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General case
You have to report the income you earned from renting furnished premises as a furnished tenant unprofessional (PNML).
They're industrial and commercial profits (BIC)
You are considered as a non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BICBIC : Industrial and commercial profits...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the BIC category.
However, you are exempt if you complete the 2 following conditions :
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the BIC category.
However, you do not have to declare income from renting (or subleasing) a portion of your principal residence.
This device is open until December 31, 2026.
The leased part(s) shall constitute the tenant's principal residence.
This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €206 in Île-de-France
- €152 in other regions.
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €2,060 for one year. Let a maximum of €171 per month.
Depending on the rental income obtained, you can choose between a plan micro-BIC and the applicable tax system automatically referred to as actual profit.
The micro-BIC entitles you to a abatement.
The actual plan allows you to deduct your expenses.
The method of taxation varies according to the type of dwelling furnished.
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Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%.
The charges cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option had to be exercised before the deadline for lodging the declaration 2024 revenue 2023 (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income over €77,700
If your annual revenue is more than €77,700 in 2024, the actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of tourist furniture, and your annual revenue collected in 2024 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €77,700
If you rent furnished tourism equipment and your annual revenue collected in 2024 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting costs and charges of your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year you exceed the €77,700However, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Bed & Breakfast and furnished tourist classified
Rental income not exceeding € 188 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2024 do not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
FYI
The rental of a country cottage is eligible for the scheme micro-BIC only if it is classified as furnished with tourist furniture.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €188,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €188,700
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 exceeds €188,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
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Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%.
The charges cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option had to be exercised before the deadline for lodging the declaration 2024 revenue 2023 (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income over €77,700
If your annual revenue is more than €77,700 in 2024, the actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of tourist furniture, and your annual revenue collected in 2024 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €77,700
If you rent furnished tourism equipment and your annual revenue collected in 2024 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting costs and charges of your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year you exceed the €77,700However, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Bed & Breakfast and furnished tourist classified
Rental income not exceeding € 188 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2024 do not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
FYI
The rental of a country cottage is eligible for the scheme micro-BIC only if it is classified as furnished with tourist furniture.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 do not exceed €188,700, you can voluntarily choose the so-called actual profit.
The option was to be exercised before the 2023 tax filing deadline (spring 2024).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €188,700
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2024 exceeds €188,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
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Micro-BIC Diet
If you are under the plan micro-BIC (micro-company), you must indicate the gross amount of your income on your tax return online or with the Form n°2042 C-PRO.
You must be registered in the Mermaid Directory of theInseeInsee : National Institute of Statistics and Economic Studies. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
So-called real profit scheme
You must complete the form #2031-SD and post the amounts on your tax return n°2042 C-PRO.
Supplementary declaration of income from self-employed occupations
You must be registered in the Mermaid Directory of theInseeInsee : National Institute of Statistics and Economic Studies. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
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Choisissez votre cas
Micro-BIC Diet
If you are under the plan micro-BIC (micro-company), you must indicate the gross amount of your income on your tax return online or with the Form n°2042 C-PRO.
You must be registered in the Mermaid Directory of theInseeInsee : National Institute of Statistics and Economic Studies. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
So-called real profit scheme
You must complete the form #2031-SD and post the amounts on your tax return n°2042 C-PRO.
Supplementary declaration of income from self-employed occupations
You must be registered in the Mermaid Directory of theInseeInsee : National Institute of Statistics and Economic Studies. This formality is free of charge.
It must be done online on the company formalities office.
Once you have registered, you will get a SIRET number to be transferred to your supplementary income tax return.
To perform your tax return, see the following:
- Practical Income Tax Brochure
- Information leaflet on non-professional furnished rentals
- Tax Return Explanatory Note
The check boxes are shown in the practical income tax brochure.
Please note
if you rent a furnished apartment to a clientele who stays for a short time (by the day, by the week or by the month) and who does not want to rent it domicile, you have to pay social security contributions if your annual revenues are greater than €23,000.
Payment of the companies' property levy depends on your situation, in particular the location and personal use of the rented property.
Consult the company Tax Office (SIE) of the location where the rented accommodation is located to find out whether or not you have to pay this tax.
Revenues 2025
Taxation depends on the type of furnished accommodation you rent:
Répondez aux questions successives et les réponses s’afficheront automatiquement
General case
You have to report the income you earned from renting furnished premises as a non-professional furnished rentals agent (NMPA). These are industrial and commercial benefits (BICs).
You are considered as a non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BICBIC : Industrial and commercial profits...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the BIC category.
However, you are exempt if you complete the 2 following conditions :
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the BIC category.
However, you have not to be declared income from renting (or subleasing) a portion of your principal residence. This device is open until 31 december 2026.
The leased part(s) shall constitute the tenant's principal residence. This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €213 in Île-de-France
- €157 in other regions.
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €2,130 for one year. Let a maximum of €177.50 per month.
Vous avez choisi
Choisissez votre cas
General case
You have to report the income you earned from renting furnished premises as a non-professional furnished rentals agent (NMPA). These are industrial and commercial benefits (BICs).
You are considered as a non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BICBIC : Industrial and commercial profits...).
Occasional rental of a room from your home
Revenues from furnished rentals occasional are taxable in the BIC category.
However, you are exempt if you complete the 2 following conditions :
- You rent one or more rooms of your main dwelling to people passing through
- The revenue collected does not exceed €760 TTC per year.
Usual rental of a room from your home
Revenues from furnished rentals usual are taxable in the BIC category.
However, you have not to be declared income from renting (or subleasing) a portion of your principal residence. This device is open until 31 december 2026.
The leased part(s) shall constitute the tenant's principal residence. This can be his temporary residence if he is a seasonal employee.
You must set the rental price within “reasonable” limits.
The annual rent shall not exceed (per square meter of living space, excluding loads):
- €213 in Île-de-France
- €157 in other regions.
Example :
For a room of 10 m2 in the parisian region, the rent you receive is exempt if it is less than €2,130 for one year. Let a maximum of €177.50 per month.
Depending on the rental income obtained, you can choose between a plan micro-BIC and the applicable tax system automatically referred to as actual profit.
The micro-BIC entitles you to a abatement. The actual plan allows you to deduct your expenses.
The method of taxation varies according to the type of dwelling furnished.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%.
The charges cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option must be exercised before the deadline for lodging the declaration 2025 revenues 2024 (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income over €77,700
If your annual revenue is more than €77,700 in 2025, the actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 15 000
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of tourist furniture, and your annual revenue collected in 2025 do not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 30%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2025 do not exceed €15,000, you can voluntarily choose the so-called actual profit.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €15,000
If you rent furnished tourism equipment and your annual revenue collected in 2025 exceeds €15,000, the so-called actual profit applies.
You must determine your net taxable income by deducting lthe fees and charges of your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year you exceed the €15,000However, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 30%. Expenses cannot be deducted.
Bed & Breakfast and furnished tourist classified
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2025 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
FYI
The rental of a country cottage is eligible for the scheme micro-BIC only if it is classified as furnished with tourist furniture.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2025 do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €77,700
If you rent furnished tourism or a bed and breakfast and your annual revenue collected in 2025 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
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Long-term furnished rentals
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
Micro-BIC Diet
If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%.
The charges cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
So-called real profit scheme
If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option must be exercised before the deadline for lodging the declaration 2025 revenues 2024 (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income over €77,700
If your annual revenue is more than €77,700 in 2025, the actual profit (which may be the simplified actual procedure or the normal actual procedure) shall apply.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 50%. Expenses cannot be deducted.
Furniture for tourism
The method of taxation varies depending on whether the tourist furniture is classified or not.
Unclassified Tourist Furniture
The method of taxation depends on the amount of your revenue.
Rental income not exceeding € 15 000
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent an unclassified piece of tourist furniture, and your annual revenue collected in 2025 do not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.
Taxable profit is equal to revenue minus one lump-sum allowance for costs of 30%.
Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2025 do not exceed €15,000, you can voluntarily choose the so-called actual profit.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €15,000
If you rent furnished tourism equipment and your annual revenue collected in 2025 exceeds €15,000, the so-called actual profit applies.
You must determine your net taxable income by deducting lthe fees and charges of your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e year you exceed the €15,000However, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue minus one lump-sum allowance for costs of 30%. Expenses cannot be deducted.
Bed & Breakfast and furnished tourist classified
Rental income not exceeding € 77 700
The micro-BIC scheme applies if you do not choose the actual scheme.
If you rent a furnished apartment or a bed and breakfast, and your annual revenue collected in 2025 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 50%. Expenses cannot be deducted.
If your recipes are less than €305You will not pay any taxes.
FYI
The rental of a country cottage is eligible for the scheme micro-BIC only if it is classified as furnished with tourist furniture.
If you rent a furnished apartment or a bed and breakfast and your annual revenue collected in 2025 do not exceed €77,700, you can voluntarily choose the so-called actual profit.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then tacitly renewed every year, unless you give up.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
Rental income exceeding €77,700
If you rent furnished tourism or a bed and breakfast and your annual revenue collected in 2025 exceeds €77,700, the so-called actual profit applies.
You must determine your net taxable income by deducting expenses from your income.
In practice, you can deduct from the rents of your furnished rentals certain charges that you have actually borne in the interest of your business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more expenses than rents), you can deduct it from your furnished rental income non-professional in the same year and the following 10 years.
You can deduct the deficit from your total income only if you are renter in furnished office.
FYI
If it's 1re or 2e If you exceed this limit, you can benefit from this plan for an additional year. The taxable profit shall be equal to the revenue less a flat-rate reduction for expenditure on 71%. Expenses cannot be deducted.
The income you receive in 2025 will be reportable in April 2026.
Payment of the companies' property levy depends on your situation, in particular the location and personal use of the rented property.
Consult the company Tax Office (SIE) of the location where the rented accommodation is located to find out whether or not you will have to pay this tax.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Definition of industrial and commercial benefits (Article 34)
Exemptions for furnished rentals (Article 35a)
Micro-company regime
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