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Do you have to pay social contributions to rent a furnished flat?

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

Income tax: 2021 income tax return for 2020

This page is updated for the 2020 tax return.

However, forms, online services and information documents are not yet available for the 2021 campaign and will be posted as soon as they become available.

Do you rent a furnished property to a clientele who make a short stay (day, week or month) and who do not choose to stay there? The rules of social contributions depend on the income you earn from this activity.

Revenue less than € 23 000

You do not pay social contributions for your activity. You must report your revenue every year to the tax authority on your tax return.

You are subject to social levies applicable to income from assets and capital.

  Warning : if you rent a bed and breakfast, you have different thresholds.

Between €23,000 and €72,600

You must register on the Business Window portal in order to report your activity.

Business Window: one-stop shop for business creation

Business Window Service

General case

In 2020

If less than €72,600 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue monthly or quarterly:

Report your micro-business income

Central Agency for Social Security Bodies (Acoss)

A service that allows self-employed entrepreneurs to report their income monthly or quarterly.

In 2021

If you realise less than €72,600 of recipes, you can choose the micro-entrepreneur's diet.

Tourist furniture

In 2020

If less than €176,200 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue monthly or quarterly:

Report your micro-business income

Central Agency for Social Security Bodies (Acoss)

A service that allows self-employed entrepreneurs to report their income monthly or quarterly.

In 2021

If you realise less than €176,200of recipes, you can choose the micro-entrepreneur's diet.

  FYI : You can choose to join the general social security scheme.

If you rent a bed and breakfast, the social regime of your activity is subject to different thresholds.

Between €72,600 and €176,000

You must register on the Business Window portal in order to report your activity.

Business Window: one-stop shop for business creation

Business Window Service

General case

In 2020

If you have achieved more than €72,600 of revenue, you are subject to the regime of independents.

You must report your profits:

Report profits

Urssaf

Returns your profits annually if you are subject to the general independent plan.

In 2021

If you achieve more than €72,600 of revenue, you will be subject to the independent regime.

Tourist furniture classified

In 2020

If less than €176,200 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue monthly or quarterly:

Report your micro-business income

Central Agency for Social Security Bodies (Acoss)

A service that allows self-employed entrepreneurs to report their income monthly or quarterly.

In 2021

If you realise less than €176,200of recipes, you can choose the micro-entrepreneur's diet.

If you rent a bed and breakfast, the social regime of your activity is subject to different thresholds.

Revenue exceeding € 176 000

You must register on the Business Window portal in order to report your activity.

Business Window: one-stop shop for business creation

Business Window Service

General case

In 2020

If you have achieved more than €72,600 of revenue, you are subject to the regime of independents.

You must report your profits:

Report profits

Urssaf

Returns your profits annually if you are subject to the general independent plan.

In 2021

If you achieve more than €72,600 of revenue, you will be subject to the independent regime.

Tourist furniture classified

In 2020

If you have achieved more than €176,200 of revenue, you are subject to the regime of independents.

You must report your profits:

Report profits

Urssaf

Returns your profits annually if you are subject to the general independent plan.

In 2021

If you have achieved more than €176,200 of revenue, you are subject to the regime of independents.

If you rent a bed and breakfast, the social regime of your activity is subject to different thresholds.