TLDR: You must distinguish between declaring your furnished rental income and the declaration relating to the accommodation. To declare your income online, log in to your “Public finances” account, select “Declare my income”, check the pre-filled data and enter the income received. You must also check whether a declaration relating to the property is required.
Classification of income
Income from a furnished rental falls into the category of industrial and commercial profits. However, simply using Airbnb does not, on its own, make it possible to determine whether your activity falls under professional or non-professional status.
The classification applicable to your situation therefore cannot be inferred solely from the use of the platform.
The declaration relating to the accommodation
If you own premises used as a residence, you must declare to the tax authorities information relating to the occupation and characteristics of the premises, the rental method and type, the dates on which occupation began and ended, the identity of the occupants and, where applicable, the rental manager.
This declaration, provided for by Article 1418 of the French General Tax Code, is distinct from the declaration of income from furnished rentals. The information to be declared is not limited to data originating from Airbnb, and the available extracts do not specify which data must be taken directly from the platform.
You must submit this declaration before 1 July of each year. You are exempt from doing so if no changes have occurred since the last declaration.
When your main residence has internet access, the declaration relating to the premises must be submitted electronically. Other means are provided if you indicate that you are unable to use the electronic method or if your main residence does not have internet access.
Online income declaration
To declare your income online, log in to your “Public finances” account using your tax number and password, then select the “Declare my income” service.
If you do not yet have a password, use your tax number, online access number and reference tax income.
Your declaration is pre-filled with the information known to the administration. Check your family situation, address and pre-filled amounts, correct them if necessary, then enter your other income and the expenses, reductions or tax credits to which you are entitled. You must sign the declaration for it to be taken into account.
You can correct your declaration after signing it. The available extracts do not specify the applicable deadline or the specific procedure to follow to correct income from Airbnb.
The actual taxation regime
If you fall under the actual taxation regime, furnished rental activity notably involves keeping accounts, an income statement and a balance sheet. The actual taxation regime may be standard or simplified.
The available information does not make it possible to determine the regime applicable to your situation or to indicate the forms or appendices required in your case.
Exemption and deficit
If you habitually make one or more rooms in your main residence available to the public, the income from these rentals may be exempt from income tax when it does not exceed €760 per year and the conditions provided for by the legislation are met. This provision applies from 1 January 2001 to 31 December 2026.
The available extracts do not make it possible to confirm that a specific rental carried out through Airbnb meets all the conditions for this exemption.
Deficits of the tax household arising from furnished rental activity carried out on a non-professional basis cannot be offset against overall income. The complete criteria for determining whether the activity is professional or non-professional are not established by the available information.