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

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

You rent a furnished property and you wonder about the social contributions to be paid? Payroll taxes depend on how much you earn from this activity. It also varies according to the type of furnished accommodation (long-term rental, furnished tourist accommodation, classified or not). We provide you with the information you need to know for your 2024 revenues.

The payment of social contributions depends on your situation.

If you are considered professional renter, you have to pay social security contributions based on the amount of income you receive.

You are considered as a 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 B&Bs, you are subject to different thresholds.

Payroll taxes depend on the total amount of income you earn from furnished rentals.

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Receipts below €23,000

You're not paying no social security contributions for your business.

You must, however report your receipts annually to the tax administration on your tax return.

You can take advantage of the micro-BIC scheme, which entitles you to a abatement on your recipes.

You are subject to social security contributions applicable to income from assets and assets.

Receipts above €23,000

If your income exceeds €23,000, you have to pay social security contributions. The terms and conditions vary depending on the total amount of income you earn from the furnished rental.

Revenue between €23,000 and €77,700
Declare your activity

You must register on the one-stop shop formalities of the companies to declare your activity.

Company Formalities Window

Pay social security contributions

You can choose the diet of micro-entrepreneur (social security scheme, tax system).

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.

Revenue 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.

Long-term furnished accommodation
Declare your activity

You must register at the one-stop shop for company formalities to declare your activity.

Company Formalities Window

Pay social security contributions

You are subject to the self-employed scheme.

Report profits

Furnished tourist goods

The payment of social security contributions varies according to whether the furniture is unclassified or classified.

Furnished tourism unclassified
Declare your activity

You must register at the one-stop shop for company formalities to declare your activity.

Company Formalities Window

Pay social security contributions

You are subject to the self-employed scheme.

Report profits

Furnished tourism classified
Declare your activity

You must register on the one-stop shop formalities of the companies to declare your activity.

Company Formalities Window

Pay social security contributions

You can choose the diet of micro-entrepreneur (social security scheme, tax system).

You have to report your receipts every month or quarter on the Internet:

Declare the recipes of your micro-company

Receipts above €188,700
Declare your activity

You must register at the one-stop shop for company formalities to declare your activity.

Company Formalities Window

Pay social security contributions

You are subject to the self-employed scheme.

Report profits

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