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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.
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
credit photo @Tyler Franta