Rental income taxation

We assist Landlords in the tax management of their French properties. Whether furnished or unfurnished, we offer our services to all landlords in order to meet the French tax administration requirements.

How is your rental income taxed in France ?

If you declare rents from an unfurnished property, you are required to file this revenue in your regular income tax return.

As for furnished rentals, there are two options, depending on the annual amount of your rent:

If you receive less than €70,000 in rent per year, you can benefit from the micro scheme. In this case, your taxable result is determined by applying a 50% allowance on your gross rents. The administrative and tax formalities are relatively simple, as you simply have to declare your gross rents on your French income tax return (in May). The tax rates applicable to non-residents are 20% + 17.2% (7.5% for European residents) of CSG CRDS.

Above this tax threshold, you will have to apply the “regime reel”. Please note that it is also possible to apply it voluntarily, as an option.
Under this regime, you can deduct all the expenses incurred for the activity of furnished rental and the maintenance of the building. The net result after deduction of expenses is also taxed at the same rates for non-residents (20% + 17.2% (7.5% for European residents) of CSG CRDS).

Depending on your situation, we offer the following services :

  • Real estate investments, property acquisition, and deal structuring
  • Strategic tax and financial planning
  • Budgeting and forecasting
  • Preparing your taxes (Bilan meublée & Déclaration d’impôt sur le revenu)
  • Communicating with the tax authorities on your behalf