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Income Tax - Rental Income (Unfurnished Rental)

Verified 24 April 2023 - 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 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.

2023 Online Income Tax Return 2022

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".

Income Tax Return (Paper)

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.

2023 Online Income Tax Return 2022

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

Property Income Declaration

Statement No. 2044 (or Special 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 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.

Répondez aux questions successives et les réponses s’afficheront automatiquement

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.

2023 Online Income Tax Return 2022

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

Property Income Declaration

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

Income Tax Return (Paper)

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

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