Income Tax - Rental Income (Unfurnished Rental)

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Additional cases ?

In case of furnished rental

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 (excluding expenses) 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

You have to report the gross amount of your property income.

It consists of the following:

  • Rents received
  • Expenses normally borne by the landlord and borne by tenants
  • Grants and allowances received

You have to deduct the expenses that are incumbent on the tenant.

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.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Actual speed

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.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

You must enter the details of the calculation of net property income online in your personal space on the site impots.gouv.fr.

2023 Online Income Tax Return 2022

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.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

You must enter the details of the calculation of net property income online in your personal space on the site impots.gouv.fr.

2023 Online Income Tax Return 2022

To file your tax return, you can consult the following documents:

Income tax: 2024 income tax return for 2023

Published on 1 January 2024

This page is up to date for the 2023 tax return.

However, the forms, online services and information documents are not yet available for the 2024 campaign. They will be made available online as soon as they become available.

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