French landlord tax, made legible

Last updated 19 July 2026AdminLanding Editorial

Micro-foncier or régime réel? Furnished LMNP or unfurnished? Resident or filing from abroad? Understand how your rental income is taxed in France — with the article behind each rule and free tools to run the numbers.

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Quick answer

French rental income is taxed by regime. Unfurnished lets are revenus fonciers: micro-foncier (30% flat allowance up to €15,000 of gross rents, form 2042) or the régime réel (deduct real charges on form 2044, with a déficit foncier deductible from overall income up to €10,700/year, Article 156 CGI). Furnished lets are a BIC activity (LMNP): micro-BIC (50% allowance up to €77,700, form 2042-C-PRO) or the régime réel with depreciation (form 2031), and a SIRET obtained on the INPI guichet unique within 15 days of first letting. Non-residents file at the SIPNR with a 20% minimum rate up to a yearly-indexed threshold then 30% (Article 197 A CGI), plus 17.2% social levies (7.5% if affiliated to another EU/EEA/Swiss scheme). AdminLanding provides information, French-language document templates and free calculators (income-tax estimator, forms checker, IRL revision) — it does not file your taxes or give personalised tax advice.

Four regimes, one decision

Furnished or unfurnished, micro or réel — the choice sets your allowance, your forms and what you can deduct.

Unfurnished — micro-foncier

Available when your gross annual rental income stays at or below €15,000: a flat 30% allowance, no charges to itemise, declared directly on form 2042 (Article 32 CGI). Simple, but you cannot deduct real expenses or a déficit foncier.

Unfurnished — régime réel

Mandatory above €15,000 or by option: you deduct actual charges (works, loan interest, insurance, management) on form 2044. A resulting déficit foncier offsets your overall taxable income up to €10,700 per year, with the excess carried forward (Article 156 CGI).

Furnished — LMNP micro-BIC

Furnished long-term letting is a BIC activity. Under micro-BIC (gross income up to €77,700 for standard furnished lets) you get a 50% flat allowance, declared on form 2042-C-PRO. You must register on the INPI guichet unique within 15 days of first letting to obtain a SIRET.

Furnished — LMNP régime réel

On option or above the micro-BIC ceiling, the régime réel lets you deduct actual charges and depreciate the property and furniture (amortissement) on form 2031, often reducing taxable rental income to near zero. LMNP activity is also subject to the CFE business tax.

Thresholds and allowances are set annually and some furnished-tourism rules were recently tightened — always confirm the current figures on impots.gouv.fr / service-public.fr.

Free tools to run the numbers

Calculators are formulas, not filings — they estimate and point you to the official forms.

Income-tax estimator

A free, no-login estimate of your income tax on 2025 income — including rental income — using the official barème. Always links the DGFiP simulator.

Which forms do I need?

Answer a few questions and get the exact declaration forms for your situation — 2042, 2044, 2042-C-PRO, 2031 — with official impots.gouv.fr links.

IRL rent revision

A free calculator using the official INSEE index to set your capped new rent, with the DPE F/G rent-freeze check built in.

Non-resident landlord

Renting from abroad? The SIPNR filing, the 20% minimum rate and eIDAS/LRE infrastructure, explained end to end.

Frequently Asked Questions

Regimes, SIRET, déficit foncier and non-resident filing.

Micro-foncier or régime réel — which should I choose?

For unfurnished lettings, micro-foncier gives a flat 30% allowance and is available up to €15,000 of gross rents — simplest when your real charges are below 30%. The régime réel (form 2044) is worth it when your deductible charges (works, loan interest, insurance) exceed 30%, or when you want to create a déficit foncier deductible from your overall income up to €10,700/year. Above €15,000, the régime réel is mandatory. This is general information — run the numbers for your property, or use our income-tax estimator.

Do I need a SIRET to rent furnished?

Yes. Furnished letting (LMNP) is a BIC activity: you must register on the INPI guichet unique within 15 days of your first letting, which issues a SIRET — one per property — used on your BIC return (2042-C-PRO, and 2031 under the régime réel). Registration is free. Unfurnished lettings taxed as revenus fonciers do not need a SIRET.

How is a non-resident landlord taxed on French rent?

French-source rental income is always taxable in France, wherever you live. Non-residents file with the Service des Impôts des Particuliers Non-Résidents (SIPNR). A minimum rate of 20% applies up to a threshold indexed each year, then 30% (Article 197 A CGI), unless you prove your worldwide average rate is lower. Social levies of 17.2% apply, reduced to 7.5% if you are affiliated to another EU/EEA/Swiss social-security scheme. Check the tax treaty between France and your country of residence.

What is a déficit foncier and how much can I deduct?

Under the régime réel for unfurnished lettings, when your deductible charges exceed your rents you create a déficit foncier. The part not due to loan interest offsets your overall taxable income up to €10,700 per year; the excess and the loan-interest part carry forward against future rental income for up to 10 years (Article 156 CGI). A temporarily higher ceiling has applied to certain energy-renovation works — check the current rules on impots.gouv.fr.

Does AdminLanding file my rental taxes?

No. AdminLanding gives you information and free calculators (the income-tax estimator, the forms checker, the IRL revision tool) plus French-language document templates. The calculators are formulas, not filings; the documents are templates, not advice. You always file on impots.gouv.fr yourself, and no AI submits anything on a government portal. For a personalised opinion, consult an expert-comptable.

Related guides

Rental management

Leases, quittances, IRL

Compliance check

SIRET, DPE, diagnostics

Patrimoine & IFI

Wealth & foreign accounts

Non-resident landlord

SIPNR, 20% rate

Important: AdminLanding is a technology platform, not an accountant or tax advisor. The information on this page is general, based on the Code Général des Impôts, and may not fit your situation; thresholds and rules change every year. Our calculators are estimates, and generated documents are French-language templates — neither constitutes personalised tax advice. Always verify on impots.gouv.fr and, for your situation, consult a qualified expert-comptable.

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