Declaring rental income in France: micro-foncier or réel?
Updated 8 October 2026 · By the Loyski team
Rent from an unfurnished let in France is property income (revenus fonciers), declared every spring with the rest of your income. There are two regimes: micro-foncier, which is simple, and the réel regime, which is sometimes more favourable. Which one to choose, what to declare and where.
Which rent do you declare?
For an unfurnished let, you declare the rent excluding charges received during the calendar year (1 January to 31 December), on the date it's received. Advances for recoverable charges aren't income. Unpaid rent isn't declared, unless it's paid later (it's then declared in the year it's paid).
The return is filed in spring, together with your income tax return (April to June depending on your département or residence), for the previous year's rent.
Micro-foncier
- Who for: tax households whose gross rental income doesn't exceed €15,000 a year, with some exceptions (certain tax-incentive schemes).
- How: you enter the gross rent received in box 4BE of form 2042. The tax office applies a flat 30% allowance, meant to cover all costs.
- Advantage: no bookkeeping, no supporting documents to attach.
Example: €8,400 of rent excluding charges received. Taxable rental income: 8,400 × 70% = €5,880, subject to income tax and social contributions.
The réel regime
Compulsory above €15,000, it can be chosen below that (the choice applies for 3 years). You fill in form 2044 and deduct your actual costs:
- mortgage interest and loan costs;
- upkeep, repair and improvement works (excluding extensions and new construction);
- property tax (taxe foncière, excluding the refuse collection tax recharged to the tenant);
- insurance premiums (non-occupying owner, unpaid rent);
- non-recoverable building charges;
- management costs: a flat €20 per property, plus actual fees for management by a third party.
The réel regime is worth it when your costs exceed 30% of the rent, for example with a recent mortgage or works. If it shows a loss (déficit foncier), it can be offset against your overall income up to €10,700 a year (excluding loan interest), and the rest is carried forward against rental income in the following years.
Preparing your return
- Add up the rent excluding charges received from January to December, property by property.
- Check the €15,000 threshold for the whole tax household.
- Under the réel regime, gather the invoices, the taxe foncière notice and your bank's interest statement.
- Keep your records: the tax office can ask for them for 3 years.
Loyski works out the rent received per property and per year, on the date of each payment, and sends it to you when it's time to file.
Rent tracked, receipts sent, IRL rent increases and charges at the right time. Free for one property.
Frequently asked questions
What is the micro-foncier threshold?
Micro-foncier applies automatically if the tax household's gross rental income from unfurnished lets doesn't exceed €15,000 a year. Above that, or by choice, the réel regime applies. These rules are unchanged in 2026.
Do I declare the charges paid by the tenant?
No. Advances for recoverable charges paid by the tenant aren't income: you declare the rent excluding charges. Under the réel regime, recoverable charges you paid on their behalf aren't deductible either.
Do I declare unpaid rent?
No. Only rent actually received during the year is taxable, on the date it's received. Arrears paid the following year are declared in the year they're paid.
Is the security deposit income?
No, as long as it's meant to be returned. Amounts kept to cover unpaid rent, however, become rent received in the year they're kept.
What about a furnished let?
Rent from a furnished let falls under industrial and commercial profits (BIC), usually with non-professional furnished landlord status (LMNP), under the micro-BIC or réel regime. The rules, thresholds and allowances are different: check impots.gouv.fr.
I don't live in France. Do I still declare in France?
Yes. Rent from a property in France is taxable in France, whatever your country of residence, and you file a French tax return for it. Non-residents are subject to specific rules (a minimum tax rate, social contributions that depend on where you're covered for social security), and the tax treaty with your country decides how the income is treated there. Check the non-residents section of impots.gouv.fr or ask a tax adviser.
This guide gives general information about French law, accurate on its publication date. It doesn't replace personal legal or tax advice: if in doubt, the ADIL of the département where the property is located advises landlords and tenants for free.