Do you have to pay social security contributions for renting a furnished apartment?
Verified 08 June 2023 - Legal and Administrative Information Directorate (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? The payroll tax rules depend on how much you earn from this activity.
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,...).
If you are considered to be a professional tenant, you have to pay social security contributions based on the amount of income you receive.
Warning
if you rent bed and breakfast, you are subject to different thresholds.
Revenues 2022
Répondez aux questions successives et les réponses s’afficheront automatiquement
Receipts below €23,000
You do not 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 €72,600
General case
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 had less than €72,600 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter 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 at the one-stop shop for company formalities to declare your activity.
Pay social security contributions
If you have had less than €176,200 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter on the Internet:
Declare the recipes of your micro-company
FYI
you can choose to join the general social security scheme.
Between €72 600 and €176 000
General case
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 had less than €72,600 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter 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 had less than €176,200 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter on the Internet:
Receipts above €172,600
General case
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 €72,600 of revenue, you are subject to the regime of the self-employed.
You have to report your receipts every month or quarter 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 €176,200 of revenue, you are subject to the regime of the self-employed.
Revenues 2023
Répondez aux questions successives et les réponses s’afficheront automatiquement
Receipts below €23,000
You do not 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
General case
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 had less than €77,700 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter 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 at the one-stop shop for company formalities 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.
You have to report your receipts every month or quarter 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
General case
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 had less than €77,700 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter 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 had less than €188,700 of revenue, you can choose the micro-entrepreneur plan.
You have to report your receipts every month or quarter on the Internet:
Receipts above €188,700
General case
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 €77,700 of revenue, you are subject to the regime of the self-employed.
You have to report your receipts every month or quarter 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 revenue, you are subject to the regime of the self-employed.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy 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)
- Urssaf
- Social Security Code: Articles L311-1 to L315-3Paragraph 35: Right of option to join the general scheme
- General Tax Code: Articles 293B to 293GBasic deductible thresholds
- Company Formalities Window
Online service
- Social contributionsService-Public.fr
- Income tax - Income from furnished rentalsService-Public.fr
- Tax treatment of the professional furnished tenant (LMP)