Do you have to pay social security contributions for renting a furnished apartment?
Verified 15 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You rent a furnished property to a clientele who stays for a short time (by the day, week or month) and who do not choose to stay there. Payroll taxes depend on how much you earn from this activity.
If you are considered professional renter, you have to pay social security contributions based on the amount of income you receive.
You're considered non-professional renter if at least one of them the following 2 conditions are met:
- The annual revenue from this activity for all members of your tax shelter are less than €23,000
- Revenues (rents for furniture) are less than the total amount of other income from your tax household (wages, other BIC: titleContent...).
Warning
if you rent bed and breakfast, you are subject to different thresholds.
You tell yourself what you need to know for your 2023 and 2024 revenues.
Revenues 2023
Payroll taxes depend on how much you earn from furnished rentals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Receipts below €23,000
You don't pay social security contributions for your activity.
You must, however report your receipts annually to the tax administration on your tax return.
You are subject to the social security contributions applicable to income from assets and assets.
Revenue between €23,000 and €77,700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €77,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Declare the recipes of your micro-company
FYI
you can choose to join the general social security scheme.
Furnished tourist goods
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €188,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Declare the recipes of your micro-company
FYI
you can choose to join the general social security scheme.
Between €77 700 and €188 700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €77,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You have to report your receipts every month or quarter on the Internet:
Furnished tourist goods
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €188,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You have to report your receipts every month or quarter on the Internet:
Receipts above €188,700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have done more than €77,700 of recipes, you are subject to the self-employed scheme.
You have to report your receipts every month or quarter on the Internet:
Furnished tourist goods
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have done more than €188,700 of recipes, you are subject to the self-employed scheme.
Revenues 2024
Payroll taxes depend on how much you earn from furnished rentals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Receipts below €23,000
You don't pay social security contributions for your activity. You must, however report your receipts annually to the tax administration on your tax return.
You are subject to the social security contributions applicable to income from assets and assets.
Warning
if you rent bed and breakfast, you are subject to different thresholds.
Revenue between €23,000 and €77,700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €77,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Declare the recipes of your micro-company
FYI
you can choose to join the general social security scheme.
Furnished tourist goods
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €188,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Declare the recipes of your micro-company
FYI
you can choose to join the general social security scheme.
Between €77 700 and €188 700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €77,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Furnished tourist goods
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have had less than €188,700 of revenue, you can choose the micro-entrepreneur plan (social security scheme, tax system).
You must report your receipts every month or quarterly on the internet:
Receipts above €188,700
The payment of social security contributions varies depending on whether the rental is a traditional furnished apartment or a furnished tourist apartment.
General case
Declare your activity
You must register on the one-stop shop formalities of the companies to declare your activity.
Pay social security contributions
If you have done more than €77,700 of recipes, you are subject to the self-employed scheme.
You must report your receipts every month or quarterly on the internet:
Furnished tourist goods
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity.
Pay social security contributions
If you have done more than €188,700 of recipes, you are subject to the self-employed scheme.
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...)- Company Tax Service (SIE)
- Contact a Urssaf advisor by email
Paragraph 35: Right of option to join the general scheme
Basic deductible thresholds
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