Do you rent out a furnished property seasonally or annually? Classically or through a collaborative platform? Social security contributions, local taxes etc.: we will see in the following sections everything you need to know to comply with tax services.
What income to declare?
All income you earn from renting out furnished accommodation in a conventional way or through a collaborative platform is taxable and must be declared to the tax authorities.
The only exception is the seasonal rental of one or more rooms in your main residence, provided that the income does not exceed € 760 per year.
Social security contributions
In France, almost all income is taxable. It is often not only tax that you will have to pay in the context of your activity of renting out a furnished apartment.
Indeed, you will also have to pay certain other taxes: social security contributions and local taxes.
These social security contributions are calculated on the basis of taxable benefit.
- In the case of furnished rentals: income from assets, including income from furnished rentals, is subject to social security contributions. These represent 17.2% of your taxable income and are distributed as follows:
| Contribution sociale généralisée (CSG) | 9.9% |
| Social levy | 4.5% |
| Contribution au remboursement de la dette sociale (CRDS) | 0.5% |
| Additional contribution | 0.3% |
| Solidarity levy | 2% |
| Total | 17,2% |
- The case of non-residents and social security contributions: following a judgement of the Court of Justice of the European Union (CJEU) on February 26, 2015, it was decided that France could not levy social security contributions on income from assets for persons affiliated with foreign social security funds.
The state reversed this decision in early 2016. Thus, since the 2016 income tax return for 2015, even non-residents are subject to social security contributions.
Note: The ‘régime réel simplifié’ allows these direct debits not to be paid.
Do I have to pay social security contributions?
Furnished accommodation rentals :
| Annual revenue | < 23 000 € | Between 23 000 € and 70 000 € | Between 70 000 € and 82 800 € | > 82 800 € |
| Social security contributions | You have to pay security contributions and have to declare the rental income on your annual income tax return. | 3 possibilities: 1. Régime du micro-entrepreneur 2. Régime général 3. Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | 2 possibilities : 1. Régime général 2. Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ |
Bed and breakfast rentals :
| Annual revenue | Less than 5348 € | Between 5348 € and 170 000 € | Superior to 170 000 € |
| Régime de cotisations sociales | You have to pay security contributions and have to declare the rental income on your annual income tax return. | 2 possibilities: 1. ‘Régime du micro-entrepreneur’ 2. Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ |
Rental of classified tourist accomodation
| Annual revenue | Inferior to 23 000 € | Between 23 000 € and 82 800 € | Between 82 800 € and 170 000 € | Superior to 170 000 € | |
| « Régime de cotisations sociales » | You have to pay security contributions and have to declare the rental income on your annual income tax return. | 3 possibilities: 1. micro-entrepreneur regime 2. Régime général 3. Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | 2 possibilities: 1. Régime général 2. Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | Status of travailleur indépendant attached to the ‘Sécurité sociale des indépendants’ | |
Where to become member and declare
| Régime micro entrepreneur | Statut de travailleur indépendant | Régime général |
| You must become a member and declare your income on the website : autoentrepreneur.urssaf.fr | You fall under the Sécurité sociale des indépendants. You must become member and declare your income on the website : guichet-entreprises.fr Declare your profits on : net-entreprises.fr | You must join and declare your income on the website : https://www.urssaf.fr/portail/home.html |
To sum-up :
| Short term rental housing | ||
| Threshold making affiliation compulsory | 23 000 € | |
| Régimes | Micro-entrepreneur | Travailleur indépendant |
| Maximum | 72 600 € | Pas de limite |
| To get informed | autoentrepreneur.urssaf.fr | secu-independants.fr |
| To join | autoentrepreneur.urssaf.fr | guichet-entreprises.fr |
| To declare | autoentrepreneur.urssaf.fr | net-entreprises.fr |
| Reported basis | Income | Benefits |