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Income tax - Rental income (unfurnished rental)
Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ? Income Tax - Income from Furnished Rental
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 revenue generated.
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.
What differences?
- The micro-land entitles you to a 30%.
- The real allows you to deduct a large number of expenses (works, interest on loans, insurance...).
Warning : if you choose the actual plan, this option will irrevocable for 3 years.
Micro-Land Regime
Online Declaration
The tax department applies a abasement standard 30%. Jobs and expenses cannot be deducted.
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.gov.fr.
2022 Online 2021 Income Statement
Ministry of Finance
Paper Declaration
The tax department applies a abasement standard 30%. Jobs and expenses cannot be deducted.
Reporting your land income is simplified. You must enter the gross amount without deduction of your land income on your tax return with the form no. 2042. See the section "Land income - Unfurnished rental".
Income tax return (paper)
Cerfa n° 10330 - Ministry of Finance
Other number :
2042
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.
2022 Online 2021 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 own property in nude leased by the usufruct and for which you incurred expenses
- You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation
Land Revenue Return
Cerfa n° 10334 - Ministry of Finance
Other number :
2044
Declaration No. 2044 (or Special No. 2044) is attached to your Consolidated Statement No. 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.
2022 Online 2021 Income Statement
Ministry of Finance
Paper Declaration
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 own property in nude leased by the usufruct and for which you incurred expenses
- You hold shares in a civil real estate investment business (CITS) for which you have opted for depreciation
Land Revenue Return
Cerfa n° 10334 - Ministry of Finance
Other number :
2044
Declaration No. 2044 (or Special No. 2044) is attached to your Consolidated Statement No. 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:
- Practical Brochure of Income Tax
- Information leaflet on land income
- Statement of Income
- Explanatory note to the property tax return (form 2044)