Income from renting a part of your principal residence may be exempt from tax in 2020. The details of the conditions with Service-public.fr.
Until December 31, 2023, individuals who rent or sublease a portion of their principal residence may be exempt from tax on income from that rental.
In order to benefit from this provision, it is necessary that:
the dwelling in which the furnished dwelling is located is the owner's principal residence (rented rooms must not form a dwelling separate from the principal dwelling);
the furnished apartment is the tenant's principal residence (the principal residence of a student or the temporary residence of a seasonal worker);
the rental price is fixed within limits .
Reassessed annually, these limits correspond to rent ceilings per square meter of living space (excluding charges), fixed for 2020 at: