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Do you have to pay social contributions for renting a furnished flat?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are 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 get from this activity.

You are considered non-professional rental if one of the following 2 conditions is met:

  • Annual revenue from this activity by all members of your tax centre are less than €23,000
  • The income (rents of the furnished) is less than the total amount of other income from your tax household (wages, other BIC: titleContent,...).

If you are considered to be a professional rental company, you must pay social contributions based on the amount of income received.

Warning  

if you rent a guesthouse, you have different thresholds.

Revenue 2022

Répondez aux questions successives et les réponses s’afficheront automatiquement

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.

Revenue between 23 000 € and 72 600 €

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

FYI  

you can choose to join the general social security plan.

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

FYI  

you can choose to join the general social security plan.

Between €72,600 and €176,000

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Revenue exceeding € 172 600

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

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

Report profits

Revenue 2023

Répondez aux questions successives et les réponses s’afficheront automatiquement

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 guesthouse, you have different thresholds.

Revenue between 23 000 € and 77 700 €

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved less than €77,700 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

FYI  

you can choose to join the general social security plan.

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved less than €188,700 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

FYI  

you can choose to join the general social security plan.

Between €77,700 and €188,700

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved less than €77,700 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved less than €188,700 of recipes, you can choose the micro entrepreneur's diet.

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Revenue exceeding € 188 700

General case
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved more than €77,700 of revenue, you are subject to the regime of the independents.

You must report your revenue every month or quarter on the Internet:

Report recipes for micro-company

Tourist Furniture
Report your activity

You must register on the company formalities window to declare your activity.

Company formalities window

Pay social contributions

If you have achieved more than €188,700 of revenue, you are subject to the regime of the independents.

Report profits

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