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Do you have to pay social contributions to rent a furnished flat?
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
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.
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 companies Window to declare your activity.
Company: company creation window
Company
General case
In 2021
If 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
Urssaf
A service that allows self-employed entrepreneurs to report their income monthly or quarterly.
Allows you to build your self-company and pay your social contributions.
In 2022
If you realise less than €72,600 of recipes, you can choose the micro-entrepreneur's diet.
Furnished tourism classified
In 2021
If 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
Urssaf
A service that allows self-employed entrepreneurs to report their income monthly or quarterly.
Allows you to build your self-company and pay your social contributions.
In 2022
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 plan.
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 companies Window to declare your activity.
Company: company creation window
Company
General case
In 2021
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 2022
If you achieve more than €72,600 of revenue, you will be subject to the independent regime.
Tourist furniture classified
In 2021
If less than €176,200 of recipes, you can choose the micro entrepreneur's diet.
You must report your revenue each month or quarter:
Report recipes for micro-company
Urssaf
A service that allows self-employed entrepreneurs to report their income monthly or quarterly.
Allows you to build your self-company and pay your social contributions.
In 2022
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 companies Window to declare your activity.
Company: company creation window
Company
General case
In 2021
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 2022
If you achieve more than €72,600 of revenue, you will be subject to the independent regime.
Furnished tourism classified
In 2021
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 2022
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.