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LMNP or LMP, micro-BIC or régime réel, which form and which boxes: the clear guide to declaring your furnished rental income without mistakes.
📌 Key point: furnished rental income is declared as industrial and commercial profits (BIC), not property income, and on the complementary form 2042-C-PRO.
1. LMNP or LMP: which category are you?
Before declaring, you need to know under which category you rent. It depends on the amount of your rental income and its weight relative to your household's other income.
Non-professional furnished landlord
The case for the vast majority of hosts. You are LMNP as long as your furnished rental receipts do not exceed 23,000 € per year, or stay below the household's other earned income (salaries, other BIC).
Professional furnished landlord
You switch to LMP if your furnished receipts exceed 23,000 € per year and are higher than the household's other earned income. LMP unlocks more deductions but comes with social-contribution obligations.
The LMNP/LMP switch is automatic once both conditions are met, it is not a choice. Check your situation each year, since a spike in receipts can move you between categories.
2. Micro-BIC or régime réel: which tax regime?
Whichever category you fall under, you declare under one of two regimes. Micro-BIC applies a simple flat allowance. The régime réel deducts your actual expenses and the property's depreciation. Since the loi Le Meur (2025), thresholds and allowances have changed:
| Rental type | Micro-BIC ceiling | Allowance |
|---|---|---|
| Classified tourism rental / bed & breakfast | 77 700 € | 50 % |
| Non-classified tourism rental | 15 000 € | 30 % |
| Régime réel (optional, or mandatory above the ceilings) | No ceiling | Actual expenses + depreciation |
Micro-BIC: you deduct no expenses; the tax office automatically applies the allowance (30% or 50%) to your declared receipts. Simple, ideal if you have few expenses.
Régime réel: you deduct all your actual expenses (cleaning, property management, loan interest, insurance, works) and depreciate the property. Often more advantageous once your expenses exceed the flat allowance. It becomes mandatory above the micro-BIC ceilings.
3. What income do you declare?
You declare the gross amount of receipts collected over the calendar year: rent, but also cleaning fees and extras charged to guests. It is the total received before any deduction.
This income is BIC (industrial and commercial profits), not property income: furnished rental always falls under BIC, whether the activity is regular or occasional.
4. When and where to declare?
The declaration is filed each year in spring (generally April to June, dates vary by department), together with your income tax return, online at impots.gouv.fr.
You pay nothing at declaration time: tax and social levies are calculated afterwards. Here are the steps:
Log in to your espace Particulier on impots.gouv.fr with your tax number.
Start your online income declaration and, at the section step, tick "Revenus des locations meublées non professionnelles" (or professionnelles).
The complementary form 2042-C-PRO is added to your main return (2042). Enter your receipts in the right boxes (see below).
Review the summary and validate. Keep your supporting documents (platform statements, invoices) in case of an audit.
5. Which form and which boxes?
Everything goes through the complementary declaration 2042-C-PRO, in addition to the main return no. 2042. The boxes depend on your regime and the rental type. Columns correspond to declarant 1, declarant 2 and dependents.
| Your situation | Boxes | What you enter |
|---|---|---|
| Micro-BIC, non-classified furnished (LMNP) | 5ND / 5OD / 5PD | The gross amount of receipts. The 30% allowance (minimum 305 €) is applied automatically. |
| Micro-BIC, classified / B&B (LMNP) | 5NG / 5OG / 5PG | The gross amount of receipts. The 50% allowance (minimum 305 €) is applied automatically. |
| Régime réel (LMNP) | 5NA / 5OA / 5PA | The profit calculated on the professional return no. 2031. |
| Régime réel, loss (LMNP) | 5NY / 5OY / 5PY | The year's loss, offsettable against profits from the same activity for 10 years. |
| Régime réel (LMP) | 5KC / 5LC / 5MC | The profit calculated on the return no. 2031 (professional income). |
Box numbers are indicative and can change each year. Always rely on the label shown on your online return.
6. Can you deduct cleaning and property-management fees?
Under micro-BIC: no, not directly. The flat allowance (30% or 50%) is meant to cover all your expenses, including cleaning and property-management fees. You do not deduct them on top.
Under régime réel: yes. Cleaning, property-management, maintenance, management fees, loan interest and many other expenses are deductible at their actual amount. This is often what makes the régime réel more attractive once your expenses are significant. Keep all your invoices.
7. What about VAT?
In principle, furnished rental is not subject to VAT. It only becomes so if your offer is para-hotel in nature: stays offered for a period not exceeding 30 nights (regardless of whether the guest books longer) together with at least three of the four following services:
- •providing and regularly changing bed and bath linen;
- •providing breakfast;
- •regular cleaning of the premises during the stay;
- •reception of guests (in-person welcome);
- •a simple turnover cleaning or key handover does not count as a para-hotel service.
If you become para-hotel, VAT (10% on accommodation) applies, subject to the base-franchise thresholds. Most standard hosts stay outside VAT. When in doubt, ask your accountant.
8. When are you exempt?
Under micro-BIC LMNP, if your taxable profit is below 305 € after the allowance, you pay no tax on that income (but you must still declare it).
Income from bed & breakfast below 760 € per year is exempt from income tax. Renting part of your main residence can also be exempt, subject to capped-rent conditions.
What changed recently
Classified rentals and B&Bs (loi Le Meur, Nov 2024): the micro-BIC allowance is reduced to 50% with a 77,700 € ceiling (down from 71% and 188,700 €).
Non-classified rentals (loi Le Meur): the allowance drops to 30% with a lowered ceiling of 15,000 €.
LMNP and capital gains (2025 Finance Act): for sales from 15 February 2025, deducted depreciation is added back into the capital-gain calculation. Managed residences (student, senior, disability) are not affected.
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Frequently asked questions
On the complementary form 2042-C-PRO, in the furnished-rental income section, in addition to your main return no. 2042. Airbnb already reports your amounts to the tax office, but it is up to you to declare them.
Yes. All furnished-rental income must be declared, even small amounts. Any exemption (profit below 305 €) applies after declaring, not instead of it.
Micro-BIC is simpler and attractive if you have few expenses. The régime réel becomes more advantageous once your expenses (cleaning, management, interest, depreciation) exceed the flat allowance. A simulator or an accountant helps you decide.
Only under the régime réel, at their actual amount. Under micro-BIC they are deemed covered by the flat allowance and are not deducted on top.
No, unless you offer at least three para-hotel services (linen, breakfast, regular cleaning, reception). Most standard short-term rentals stay outside VAT.
In spring, generally April to June depending on your department, online at impots.gouv.fr, together with your annual income tax return.
Information only. This page is educational and does not constitute tax or legal advice. Rules, thresholds and box numbers change every year. For your specific situation, consult impots.gouv.fr or a chartered accountant.
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