Income from your property in France or the rights concerning this property (undivided interest, bare ownership, life interest, etc.) and property rights (shares or stock in property companies), and ancillary revenue are taxable as property income or business profits.

Depending on the nature of the property income received (rental income from furnished or unfurnished property, etc.), certain returns or sections in these returns will need to be filled in.

NB: All property owners are required to file a declaration with the French tax authorities by 1 July each year for each property that they own. They will be asked to report the type of residence (main or second) and, if they are not currently living in it, to provide the name of the occupant(s) and the nature and period of occupancy. The declaration must be filed via the “Gérer Mes Biens Immobiliers” (Manage my properties) section in your personal account. Owners of premises for which there has been no change in the information provided since the last declaration are dispensed from this requirement.

You rent out bare property (unfurnished accommodation)

Income from renting out bare property is taxed according to the progressive income tax scale in the “property income” category. It is also subject to social levies at a rate of 17.2%.

Two tax regimes apply to income from renting unfurnished accommodation: the simplified tax regime (régime micro-foncier) and the actual tax regime (régime réel).

For further details on the conditions for reporting property income, go to the “particulier/questions/je-mets-en-location-un-logement-vide-comment-declarer-les-loyers-percus” section. 

If you no longer received property income in 2024

Ensure that you check box 4BN of return 2042.

You rent out furnished accommodation 

Income derived from renting out furnished accommodation that you own, and that originating from sub-letting furnished accommodation for which you are the tenant, are subject to income tax in the business profits (BIC) category.

A furnished rental means making accommodation containing furniture available when it contains all the movable property required for normal occupancy by the tenant (Decree 2015-981 of 31/07/2015).

For further details on the conditions for reporting furnished rentals, go to the “particulier/location-meublee” section. 

Social levies – General Social Security Contribution (CSG) and Social Security Debt Repayment Contribution (CRDS) exemptions in certain cases 

Social levies apply to French-source property income received by persons who are not residents of France for tax purposes.

Since 1 January 2019, persons who are affiliated to a compulsory social security system, other than the French one, within an EEA country (EU, Iceland, Norway, Liechtenstein) or Switzerland, have been exempt from the General Social Security Contribution (CSG) and the Social Security Debt Repayment Contribution (CRDS). Although the United Kingdom has left the European Union, British residents continue to benefit from this exemption.

Nevertheless, the 7.5% solidarity levy will still be applied to this income. 

To benefit from the CSG and CRDS exemptions 

Fill in your income tax return as follows:

• Indicate the total amount of your property income and/or business profits (BIC);
• Check box 8SH (taxpayer 1) and/or 8SI (taxpayer 2) in section “8 – Divers” of return 2042 C;
• In box 8RF, specify the amount of income exempt from CSG/CRDS, if you are either married or in a civil partnership and only one of you meets the exemption criteria.

This means that the instalments for which you will be liable as from the September following the filing of your return will be calculated without social levies, and the 7.5% solidarity levy will be applied to your tax balance. 

UPDATED DINR PART - MARCH 12, 2025