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Income Tax - Empty Rental Property Income

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you own a flat or house that you rent unfurnished, you must report the rents you received. Unfurnished rental income is subject to income tax. The rules differ depending on the amount of income.

Rental income below € 15 000

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

You will automatically be subject to micro-land regime.

However, you can choose real but, in this case, this option will irrevocable for 3 years.

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Micro-Land Regime

The tax department applies a abasement standard 30%. Jobs and expenses cannot be deducted.

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.gov.fr or form 2042 in the section "Property income - Unfurnished rental".

2021 Online 2020 Income Statement

Ministry of Finance

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

  Warning : micro-land tenure is impossible in certain situations (historical monument, housing in nude or in a saved sector).

Actual

Online Declaration

You have to report your net property income, that is, gross income (rents collected during the year) after deducting expenses (work, insurance, property taxes, etc.).

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

2021 Online 2020 Income Statement

Ministry of Finance

Paper Declaration

You have to report your net property income, that is, gross income (rents collected during the year) after deducting expenses (work, insurance, property taxes, etc.).

You must complete form 2044.

You must complete the special form 2044 if you are:

  • You own at least one building for which a special regime applies (for example, a historical monument)
  • You have opted for the deduction with the depreciation of new dwellings (for example, "Borloo neuf" device)
  • You have a specific deduction for devices Intermediate Scellier or Scellier ZRR
  • You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation

Statement 2044 should be attached to your Consolidated Statement 2042.

Income tax return (paper)

Cerfa n° 10330 - Ministry of Finance
Other number : 2042

Greater than €15,000

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

You have to report your net property income, that is, gross income (rents collected during the year) after deducting expenses (work, insurance, property taxes, etc.).

Online Declaration

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

2021 Online 2020 Income Statement

Ministry of Finance

Paper Declaration

You must complete form 2044.

If you are in one of the following cases, you must complete the Special Form 2044:

  • You own at least one building for which a special regime applies (for example, a historical monument)
  • You have opted for the deduction with the depreciation of new dwellings (for example, "Borloo neuf" device)
  • You have a specific deduction for devices Intermediate Scellier or Scellier ZRR
  • You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation

Statement 2044 should be attached to your Consolidated Statement 2042.

Income tax return (paper)

Cerfa n° 10330 - Ministry of Finance
Other number : 2042

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