Income Tax - Rental Income (Unfurnished Rental)
Verified 24 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ?
Do you own an empty apartment or house you rent (unfurnished) and want to report the rents you received? They are taxable under the property income class. The rules differ depending on whether your annual amount of property 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 be automatically submitted to the micro-tenure. It gives you the right to a lump-sum allowance of 30%.
However, you can choose the real speed. It allows you to deduct a large number of expenses (works, interest on loans, insurance, etc.).
FYI
if you choose the actual regime, this option will be irrevocable during 3 years.
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Micro-land tenure
Online Declaration
You are entitled to a abatement of 30% on your property income.
You cannot deduct your work and expenses.
Reporting your property income is simplified.
You must indicate the gross amount without any reduction of your property income on your online tax return on your personal space of the site impots.gouv.fr.
Paper Declaration
You are entitled to a abatement flat-rate of 30%.
You cannot deduct your work and expenses.
Reporting your property income is simplified.
You must include the gross amount without any deduction from your property income on your income tax return using Form 2042.
Refer to the section "Land income - unfurnished rental".
Actual speed
Online Declaration
You must declare your net property income.
To do this, you have to subtract all your deductible expenses from your gross property income (the rents you collected during the year).
The main deductible expenses are the following (non-exhaustive list):
- Repair and maintenance costs
- Improvements (e.g. energy renovation)
- Provisions for condominium charges
- Management costs
- Insurance premiums (housing, unpaid rents, borrower, etc.)
- Interest on loans
- Certain taxes (property tax, household waste, etc.)
FYI
Construction work (e.g. expansion, transformation) is not deductible.
If the expense deduction results in a negative result, you see a land deficit.
The portion of the deficit that results from expenses other than borrowing interest is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can carry it over 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 10-year property income.
Please note
The deduction limit on total income is increased to €21,400 for expenditure on energy renovation works enabling an item to move from an energy class E, F or G to a energy performance class A, B, C or D, no later than 31 december 2025. Expenses must be quoted and accepted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2025.
You must enter the details of the calculation of net property income online in your personal space on the site impots.gouv.fr.
Paper Declaration
You must declare your net property income.
To do this, you have to subtract all your deductible expenses from your gross property income (the rents you collected during the year).
The main deductible expenses are the following (non-exhaustive list):
- Repair and maintenance costs
- Improvements (e.g. energy renovation)
- Provisions for condominium charges
- Management costs
- Insurance premiums (housing, unpaid rents, borrower, etc.)
- Interest on loans
- Certain taxes (property tax, household waste, etc.)
FYI
Construction work (e.g. expansion, transformation) is not deductible.
If the expense deduction results in a negative result, you see a land deficit.
The portion of the deficit that results from expenses other than borrowing interest is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can carry it over 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 10-year property income.
Please note
The deduction limit on total income is increased to €21,400 for expenditure on energy renovation works enabling an item to move from an energy class E, F or G to a energy performance class A, B, C or D, no later than 31 december 2025. Expenses must be quoted and accepted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2025.
You must complete the form #2044.
You must fill out the special form n°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 chose the deduction with thedepreciation new dwellings (e.g. new Borloo device)
- You benefit from a specific deduction for intermediate stellar or ZRR stellar devices
- You own a property in bare-ownership rented out by theusufructuary and for which you have incurred charges
- You own shares of a civilian real estate investment business (CREPS) for which you have opted for capital cost allowance
Statement No. 2044 (or Special 2044) is attached to your Consolidated Statement No. 2042.
More than €15,000
Your rental income is subject to income tax and must be reported.
You must declare your net property income.
To do this, you have to subtract all your deductible expenses from your gross property income (the rents you collected during the year).
The main deductible expenses are the following (non-exhaustive list):
- Repair and maintenance costs
- Improvements (e.g. energy renovation)
- Provisions for condominium charges
- Management costs
- Insurance premiums (housing, unpaid rents, borrower, etc.)
- Interest on loans
- Certain taxes (property tax, household waste, etc.)
FYI
Construction work (e.g. expansion, transformation) is not deductible.
If the expense deduction results in a negative result, you see a land deficit.
The portion of the deficit that results from expenses other than borrowing interest is deductible from your total income up to €10,700. If your income is insufficient to absorb this deficit, you can carry it over 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 10-year property income.
Please note
The deduction limit on total income is increased to €21,400 for expenditure on energy renovation works enabling an item to move from an energy class E, F or G to a energy performance class A, B, C or D, no later than 31 december 2025. Expenses must be quoted and accepted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2025.
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Online Declaration
You must enter the details of the calculation of net property income online in your personal space on the site impots.gouv.fr.
Paper Declaration
You must complete the form #2044.
You must fill out the special form n°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 chose the deduction with thedepreciation new dwellings (e.g. new Borloo device)
- You benefit from a specific deduction for intermediate stellar or ZRR stellar devices
- You own a property in bare-ownership rented out by theusufructuary and for which you have incurred charges
- You own shares of a civilian real estate investment business (CREPS) for which you have opted for capital cost allowance
Statement No. 2044 (or special 2044) is attached to your Consolidated Statement No. 2042.
To file your tax return, you can consult the following documents:
- Practical Income Tax Brochure
- Information leaflet on property income
- Tax Return Explanatory Note
- Explanatory note to the property tax return (form #2044)
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 14 to 14BDefinition of property income
- General Tax Code: Articles 28 to 32Application of the micro-land regime (Article 32) and the real regime (Article 31) subject to conditions
- Decree No. 2023-297 of 21 April 2023 on expenditure on energy renovation works eligible for a temporary increase in the amount of the land deficit attributable to total income
- Bofip-Taxes n°BOI-RFPI-20150210 relating to property income and profits from real estate assets
- Bofip-Impots n°BOI-RFPI-DECLA relating to the system of taxation of property income
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Supplementary Income Statement 2022
Form
- Property Income Declaration
Form
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Bed & Breakfast (and table d’hôtes)Service-Public.fr
- Empty furniture rentalMinistry of Finance
- Rental investments made under the “Scellier” lawMinistry of Finance
- Special buildings (historical monuments)Ministry of Finance
- Land income - Borloo-neuf schemeMinistry of Finance
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance