Income Tax - Rental Income (Unfurnished Rental)
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
Income tax: 2025 income tax return for 2024
This page is up to date on 1er January 2025.
However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.
Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.
The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.
If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.
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. We'll tell you what you need to know.
Your property income is subject to income tax. You have to declare them.
Taxation depends on the amount of your income.
Less than €15,000
If your income does not exceed €15,000, you will be automatically subject to the micro-tenure. It gives you the right to a lump-sum allowance of 30%.
However, you can choose the real speed.
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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.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 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.
Actual speed
If your property income does not exceed €15,000, you can choose the real speed.
FYI
If you choose the actual regime, this option will be irrevocable during 3 years.
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.
2024 Online Income Tax Return for 2023 (Special Space)
More than €15,000
If your property income exceeds €15,000, you are taxable at real 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.
2024 Online Income Tax Return for 2023 (Special Space)
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 Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Definition of property income
Application of micro-tenure (Article 32) and real tenure (Article 31) subject to conditions
FAQ
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