TLDR:
- Tax exemption for renting rooms in your primary residence until December 31, 2026, with reasonable rents and tenant residency.
- Mandatory online declaration with tax number, online access, and revenu fiscal de référence.
- Specific forms for professionals and non-professionals, with revenue and expenses declared net of VAT.
- Required documents: lease agreements, payment receipts, proof of deductible expenses.
- Annual online declaration deadlines, typically late May/early June.
- Losses can only be carried forward against future income from the same activity.
- Additional tax for properties ≤ 14 m² in high-demand rental zones with rents exceeding €47.79/m²/month.
Tax Exemption
Income tax exemption applies to taxpayers renting one or more rooms in their primary residence under a furnished rental agreement, provided that:
- The rented rooms serve as the tenant’s primary or temporary residence, justified by a fixed-term employment contract.
- The rent is set within reasonable limits.
- The exemption applies until December 31, 2026.
Online Declaration Access
To declare furnished rental income online, you need:
- Numéro fiscal (tax number).
- Numéro d’accès en ligne (online access number).
- Revenu fiscal de référence (reference tax income).
Access is via the Espace Finances publiques on impots.gouv.fr.
Online Procedure
Furnished rental income declarations must be completed online for most taxpayers, with limited exceptions. Online declarations offer benefits such as partial pre-filling, automatic calculations, and extended deadlines compared to paper filings. Corrections can also be made after submission.
Specific Forms
The forms for furnished rentals are:
- Professional form.
- Non-professional form.
The result of the furnished rental activity must be reported in the designated section of the supplementary declaration. Revenue and expenses should be declared net of VAT if the activity is exempt.
Required Documents
To complete the declaration, the following documents are needed:
- Lease agreements specifying rents received, duration, and property size.
- Payment receipts.
- Proof of deductible expenses, including depreciation, maintenance costs, insurance, taxes, and loan interest.
Deadlines and Corrections
Online declaration deadlines are set annually, typically late May/early June. Online filings allow for extended deadlines compared to paper submissions. Corrections can be made after submission, but they must be completed before the tax payment deadline.
Losses and Additional Tax
Losses from non-professional furnished rentals can only be carried forward against future income from the same activity, provided the activity continues. Renting properties ≤ 14 m² in high-demand rental zones is subject to an additional tax if the rent exceeds €47.79/m²/month.
Private Use of the Property
Professional furnished landlords must exclude the portion of the property used for private purposes from taxable income. Expenses and revenue related to private use periods must be excluded from the taxable result.