How to declare your rental income?

All income generated by renting a furnished apartment is taxable.

If your annual income is less than 70 000 € HT* (threshold for income 2017):

• You can opt for the so-called "micro BIC" (Industrial and Commercial Benefits) tax regime, which is the simplest. Carry the total of your receipts on the self-employed income tax return # 2042 C Pro [PDF - 236.49 KB] on line 5ND. You will be taxed on the income tax schedule, after a 50% standard deduction with a minimum of € 305 representing maintenance charges. If you meet the conditions of resources and have opted for the flat-rate discharge, enter your income on line 5TB.

• You can also opt for the "real" tax regime. In this case, transfer the amount of your receipts to the professional declaration 2031-SD ("Industrial and Commercial Profits").
  You can deduct all of your expenses on the same return.

If your annual income is more than 70 000 € HT (threshold for income 2017):
You are automatically subject to the actual plan. Carry the amount of your receipts on the professional declaration 2031-SD ("Industrial and commercial profits") and complete the framework E of the annex n ° 2031 ter

You must then report your income on your 2042 C Pro income tax return [PDF - 236.49 KB] in the "income from non-professional furnished rentals" section.

*VAT not included

Crédits original table : www.economie.gouv.fr