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Income from bare rentals and furnished rentals
Income rental bare and furnished
The income from this lease will be reported in the property income category. The property must be provided with sufficient equipment to meet the essential needs of the tenant (example: table, chair, wardrobe, bed, kitchen equipment ...).
The income from this rental will be declared in the category of industrial and commercial profits (BIC) Scope of application - Rental income is less than € 15,000 per year;
- Or on option of the owner for 3 years mandatory.- Income greater than € 15,000 per year;
- Or on the express option of the owner for this regime.- Rental income is less than € 70,000 per year;
(Limit increased to € 170,000 for owners of furnished tourism and guest rooms) - Or on option of the owner to a real regime - Income greater than € 70,000 per year
- Or on option of the owner to a real regimeI taxation The tax administration practices a deduction of 30%. Taxation therefore covers only 70% of rental income.
No charge such as work can then be deducted in addition to the package. The owner must declare his net income, that is to say his gross income minus all expenses related to the housing (works, management fees ...).
Taxation will only be on net income.
The tax administration applies a 50% allowance. Taxation therefore only covers 50% of rental income.
No charge can then be deducted in addition to the package.
Furnished owners of tourism, guest rooms benefit from a reduction increased to 71%. The owner is taxable on his net income.
He therefore has the possibility to deduct all the expenses relating to the property.
Taxation will only be on net income. Taxation Declaration n° 2042 Declaration n° 2044 Declaration n° 2042 C PRO Declaration 2031
The income from this rental will be declared in the category of industrial and commercial profits (BIC) Scope of application - Rental income is less than € 15,000 per year;
- Or on option of the owner for 3 years mandatory.- Income greater than € 15,000 per year;
- Or on the express option of the owner for this regime.- Rental income is less than € 70,000 per year;
(Limit increased to € 170,000 for owners of furnished tourism and guest rooms) - Or on option of the owner to a real regime - Income greater than € 70,000 per year
- Or on option of the owner to a real regimeI taxation The tax administration practices a deduction of 30%. Taxation therefore covers only 70% of rental income.
No charge such as work can then be deducted in addition to the package. The owner must declare his net income, that is to say his gross income minus all expenses related to the housing (works, management fees ...).
Taxation will only be on net income.
The tax administration applies a 50% allowance. Taxation therefore only covers 50% of rental income.
No charge can then be deducted in addition to the package.
Furnished owners of tourism, guest rooms benefit from a reduction increased to 71%. The owner is taxable on his net income.
He therefore has the possibility to deduct all the expenses relating to the property.
Taxation will only be on net income. Taxation Declaration n° 2042 Declaration n° 2044 Declaration n° 2042 C PRO Declaration 2031
Good to know
Be careful, you can only deduct from your property income the expenses made in respect of a dwelling for which you actually receive rent. For example, if you own 3 apartments and you rent only 2, you are not allowed to deduct any work done on the property left vacant.
Similarly, only fees paid by December 31 at the latest can be deducted from your property income collected during the year. Thus, an invoice paid in January 2020 is not deductible from rents received in 2019 even if the work took place before December 31.
Similarly, only fees paid by December 31 at the latest can be deducted from your property income collected during the year. Thus, an invoice paid in January 2020 is not deductible from rents received in 2019 even if the work took place before December 31.
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