TLDR: Rental income must be declared annually along with your salary, either online or on paper. Gross revenue and deductible expenses must be documented. Deadlines vary depending on the chosen method.
Who Must Declare Rental Income
Declaring rental income is mandatory for taxpayers fiscally domiciled in France who receive income from residential or non-residential properties, subleases, ancillary sums, and in-kind benefits provided for in the lease agreement.
Accessing the Online Declaration
To declare rental income online, you need your numéro fiscal (tax number) and mot de passe (password). First-time users receive their credentials by mail from the tax administration. Once you have your login details, you can access the Finances publiques portal to complete your declaration.
Declaration Procedure: Online or Paper
The declaration can be submitted online or on paper. The online method offers advantages such as automatic pre-filling, an extended deadline, and the ability to correct the declaration even after submission. The paper declaration has an earlier deadline, and forms are available at centres des finances publiques (tax offices).
Required Information and Documents
For standard rental income, you must declare all gross revenue received, including rent, expense reimbursements, occupancy allowances, and in-kind benefits. Deductible expenses must be documented and listed in the dedicated form. For rental investments subject to tax incentives, the lease agreement must be attached.
Deadlines and Corrections
Deadlines for declarations vary depending on your department of residence and the chosen method. Corrections can be made online via the Finances publiques portal or with a déclaration rectificative (amended return) for paper filings. Failure to declare or errors may result in penalties and official adjustments by the administration.
Special Case: Foreign Rental Income
Rental income from abroad is taxable in France if the taxpayer is fiscally domiciled in the country. The declaration obligation also applies to these earnings, which must be included under revenus fonciers (property income) following general rules.