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Income tax - Rental income (unfurnished rental)

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

Do you own an empty (unfurnished) flat or house and want to report the rents you collected? They are taxable in the property income category. The rules differ depending on whether your annual land income is less than or more than €15,000.

Less than €15,000

Your rental income is subject to income tax. You have to declare them.

You will automatically be subject to micro-land regime. It entitles you to lump sum of 30%.

However, you can choose real. It allows you to deduct a large number of expenses (works, interest on loans, insurance, etc.).

FYI  

if you choose the actual plan, this option will irrevocable during 3 years.

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Micro-Land

Online Declaration

You are entitled to abatement of 30% on your land income.

You cannot deduct your work and expenses.

Reporting your land income is simplified.

You must enter the gross amount without deduction of your land income on your online tax return on your personal space of the site imp.govt.fr.

2022 Online 2021 Income Statement

Paper Declaration

You are entitled to abatement standard 30%.

You cannot deduct your work and expenses.

Reporting your land income is simplified.

You must enter the gross amount of your property income without deduction on your tax return using Form 2042.

See the section "Property income - Unfurnished rental".

Income tax return (paper)

Actual

Online Declaration

You must declare your net land income.

To do this, you have to subtract from your gross property income (the rents you collected during the year) all your deductible expenses.

The main deductible expenses are as follows (non-exhaustive list):

  • Repair and maintenance costs
  • Improvement works (e.g. energy renovation)
  • Provisions for co-ownership charges
  • Management fees
  • Insurance premiums (housing, unpaid rents, borrower, etc.)
  • Interest on loans
  • Some taxes (property tax, garbage, etc.)

FYI  

Construction work (such as expansion, transformation) is not deductible.

If the expense deduction results in a negative result, you will see a land deficit.

The portion of the deficit that results from non-interest expense is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can defer it to your total income for the next 6 years.

The share of the land deficit that exceeds €10,700 and interest on loans are deductible from your property income for the next 10 years.

Please note

The deduction limit on total income is increased to €21,400 for expenditure on energy renovation work enabling an asset to move from an energy class E, F or G to energy performance class A, B, C or D, by 31 December 2025. The expenses must be subject to an accepted estimate from November 5, 2022 and be paid between the 1to January 2023 and December 31, 2025.

You must provide details of the calculation of net real estate income online on your personal space of the site imp.govt.fr.

2022 Online 2021 Income Statement

Paper Declaration

You must declare your net land income.

To do this, you have to subtract from your gross property income (the rents you collected during the year) all your deductible expenses.

The main deductible expenses are as follows (non-exhaustive list):

  • Repair and maintenance costs
  • Improvement works (e.g. energy renovation)
  • Provisions for co-ownership charges
  • Management fees
  • Insurance premiums (housing, unpaid rents, borrower, etc.)
  • Interest on loans
  • Some taxes (property tax, garbage, etc.)

FYI  

Construction work (such as expansion, transformation) is not deductible.

If the expense deduction results in a negative result, you will see a land deficit.

The portion of the deficit that results from non-interest expense is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can defer it to your total income for the next 6 years.

The share of the land deficit that exceeds €10,700 and interest on loans are deductible from your property income for the next 10 years.

Please note

The deduction limit on total income is increased to €21,400 for expenditure on energy renovation work enabling an asset to move from an energy class E, F or G to energy performance class A, B, C or D, by 31 December 2025. The expenses must be subject to an accepted estimate from November 5, 2022 and be paid between the 1to January 2023 and December 31, 2025.

You must complete form 2044.

You must complete the special form 2044 if you are in one of the following cases:

  • You own at least one building for which a special plan applies (for example, historic monument)
  • You opted for the deduction with theamortisation new housing (e.g. Borloo new device)
  • You have a specific deduction for Intermediate Scellier or ZRR Scellier
  • You own property in naked-property leased by theusufruitier and for which you have incurred expenses
  • You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation

Land Revenue Return

Declaration No. 2044 (or Special No. 2044) is attached to your Consolidated Statement No. 2042.

Income tax return (paper)

More than €15,000

Your rental income is subject to income tax and must be reported.

You must declare your net land income.

To do this, you have to subtract from your gross property income (the rents you collected during the year) all your deductible expenses.

The main deductible expenses are as follows (non-exhaustive list):

  • Repair and maintenance costs
  • Improvement works (e.g. energy renovation)
  • Provisions for co-ownership charges
  • Management fees
  • Insurance premiums (housing, unpaid rents, borrower, etc.)
  • Interest on loans
  • Some taxes (property tax, garbage, etc.)

FYI  

Construction work (such as expansion, transformation) is not deductible.

If the expense deduction results in a negative result, you will see a land deficit.

The portion of the deficit that results from non-interest expense is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can defer it to your total income for the next 6 years.

The share of the land deficit that exceeds €10,700 and interest on loans are deductible from your property income for the next 10 years.

Please note

The deduction limit on total income is increased to €21,400 for expenditure on energy renovation work enabling an asset to move from an energy class E, F or G to energy performance class A, B, C or D, by 31 December 2025. The expenses must be subject to an accepted estimate from November 5, 2022 and be paid between the 1to January 2023 and December 31, 2025.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Online Declaration

You must provide details of the calculation of net real estate income online on your personal space of the site imp.govt.fr.

2022 Online 2021 Income Statement

Paper Declaration

You must complete form 2044.

You must complete the special form 2044 if you are in one of the following cases:

  • You own at least one building for which a special plan applies (for example, historic monument)
  • You opted for the deduction with theamortisation new housing (e.g. Borloo new device)
  • You have a specific deduction for Intermediate Scellier or ZRR Scellier
  • You own property in naked-property leased by theusufruitier and for which you have incurred expenses
  • You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation

Land Revenue Return

Declaration No. 2044 (or Special No. 2044) is attached to your Consolidated Statement No. 2042.

Income tax return (paper)

To complete your tax return, you can review the following documents:

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