Selecting a language will automatically trigger the translation of the page content.

Income tax: do you have to report income from an ancillary activity?

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

What applies to you ?

Depending on your personal situation, the steps to take may vary.

Have you sold any property you own?
Did you sell any fruits and vegetables from your garden?
If so, is your kitchen garden adjacent to your property?
Have you sold any goods you buy or manufacture?
If so, how much did you sell?
Did you rent any property belonging to yourself?
If so, how much did you rent?
Did you do tutoring or paid tutoring?
If so, how much did you teach?
Have you offered any other services for a fee?
If so, how much did you offer other paid services?

Yes, ancillary income is taxable regardless of the amount. However, you are exempt if your annual income does not exceed certain thresholds and in certain situations.

  Please note : the amounts of the revenues you have obtained through platforms on the Internet (Blablacar, Airbnb, Leboncoin, ...) are transmitted to the tax administration.

Income from the sale of property you want to get rid of (for example, in a garage sale, on leboncoin.fr, Vinted...) is not taxable.

Your kitchen garden is attached to your built property

You are not taxable if your kitchen garden is attached to your house.

The vegetable garden must not exceed 500 m2.

Other

Income from the sale of crops grown in your garden may be taxed as agricultural income.

The micro-BA applies to you if the average of your revenues, calculated over 3 consecutive years, does not exceed €85,800 duty free.

You must complete the following returns:

If you buy or manufacture property for sale, income from that activity is taxable. You must report them to the tax authority on your tax return.

These revenues are taxable as industrial and commercial profits (BIC).

Your revenues of the year are less than 176 200 €

You can opt for the plan microphone if your turnover in 2020 does not exceed €176,200. You must report your annual profits on Form 2042 C PRO.

Supplementary declaration of income of self-employed professionals

Cerfa n° 11222 - Ministry of Finance
Other number : 2042-C-PRO

Your revenues of the year exceed 176 200 €

Beyond €176,200, you are subject to a real tax regime. You must complete Form 2031.

2021 Income Tax Return 2020: industrial and commercial profits (BIC)

Cerfa n° 11085 - Ministry of Finance
Other number : 2031-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD

If you rent your property (car, tools...), the income is taxable.

Your receipts for the year are less than € 72 600

If your recipes are less than €72,600option BIC. You must report your receipts on Form 2042-C-PRO.

Supplementary declaration of income of self-employed professionals

Cerfa n° 11222 - Ministry of Finance
Other number : 2042-C-PRO

Your receipts for the year are more than €72,600

If your recipes exceed €72,600, you are subject to the actual diet. You must report your receipts on Form 2031-SD.

2021 Income Tax Return 2020: industrial and commercial profits (BIC)

Cerfa n° 11085 - Ministry of Finance
Other number : 2031-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD

Your receipts for the year are less than € 72 600

If your recipes are less than €72,600option micro BNC. You must report your receipts on Form 2042-C-PRO.

Supplementary declaration of income of self-employed professionals

Cerfa n° 11222 - Ministry of Finance
Other number : 2042-C-PRO

Your recipes of the year exceed 72 600 €

If your recipes exceed €72,600, you are subject to the actual reporting regime. You must report your receipts on Form 2035-SD.

Non-Commercial Profits (NLC) - Controlled Reporting Regime

Cerfa n° 11176*21 - Ministry of Finance
Other number : 2035-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD

If you offer DIY, gardening, and animal care, these services are considered as craft or commercial activities.

Your receipts for the year are less than € 72 600

If your recipes are less than €72,600option BIC. You must report your receipts on Form 2042-C-PRO.

Supplementary declaration of income of self-employed professionals

Cerfa n° 11222 - Ministry of Finance
Other number : 2042-C-PRO

Your revenue for the year exceeds 72 600 €

If your recipes exceed €72,600, you are subject to the actual diet. You must report your receipts on Form 2031-SD.

2021 Income Tax Return 2020: industrial and commercial profits (BIC)

Cerfa n° 11085 - Ministry of Finance
Other number : 2031-SD

You must also report and pay VAT on the form 3517-S-SD.

Annual VAT accrual declaration - Simplified scheme

Cerfa n° 11417 - Ministry of Finance
Other number : 3517-S-SD