Income tax - Rental income (unfurnished rental)

Verified 15 April 2026 - Public Service / (Prime Minister)

Additional cases ?

In case of furnished rental

Do you own an apartment or house that you rent empty (unfurnished) and want to declare the rents you received? They are taxable in the property income category. The rules differ depending on whether the annual amount of your property income (excluding charges) is less than or greater than €15,000. We tell you what you need to know.

Your property income is subject to income tax. You have to declare them.

FYI  

For your property income, the tax is deducted at source, by a down payment (monthly or quarterly) taken from your bank account. This is also the case for social levies (at the rate 17.2%).

Taxation depends on the amount of your property income.

Less than €15,000

If your income does not exceed €15,000, you will be automatically submitted to the micro-land tenure. It entitles you to one abatement from 30%.

However, you can choose the actual regime.

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Micro-land regime

You must declare the gross amount of your land income.

To calculate it, you need to proceed in 2 steps.

1/ Add together the following:

  • Rents received
  • Expenses normally borne by the landlord and borne by tenants
  • Grants and allowances received.

2/ Deduct from the sum obtained the amount of the charges that are incumbent on the tenant (also called rental expenses).

You are entitled to a lump sum allowance of 30%, representative of fees, on your property income.

You cannot do not deduct your works and charges.

Reporting your property income is simplified.

You must indicate the gross amount without deduction of your property income on your online tax return on your personal area of the site impots.gouv.fr.

Report your income online

Reporting your property income is simplified.

You must complete the form n°2042, indicating the gross amount without deduction of your land income (excluding charges).

Actual Regime

If your land income does not exceed €15,000, you can opt for the actual regime.

FYI  

If you choose the actual diet, this option will be irrevocable during 3 years.

Your taxable property income (also called net land income) is equal to the difference between the following amounts:

  • Receipts you received during the year
  • Total deductible costs and expenses, for their actual and justified amount.

Your income is made up of the rents you received during the year.

You must also report the amounts received as a security deposit if you use them in the following situations:

  • Compensate for unpaid rent
  • Rehabilitation of premises after the departure of tenants
  • Finance rental expenses.

The main deductible expenses are as follows (non-exhaustive list):

  • Repair and maintenance costs
  • Improvement works (e.g. energy renovation)
  • Provisions for condominium expenses
  • Management fees
  • Insurance premiums (home, unpaid rent, borrower, etc.)
  • Interest on loans
  • Certain taxes (property tax, household waste, etc.).

If the property is rented partially, expenses are deductible only for the part you rent.

To calculate the amount corresponding to the leased part in relation to the whole building, use the percentages that are used to calculate the burden sharing between the occupants.

FYI  

Building works (e.g. expansion, conversion) are not deductible.

If the expense deduction results in a negative result, you see a land deficit.

The portion of the deficit that results from non-interest borrowing expenditures is deductible from your overall income within the limit of €10,700. This deduction applies automatically.

If your income is insufficient to absorb this deficit, you can carry it over to your overall income for the next 6 years.

The share of the land deficit that exceeds €10,700 and that relating to interest on loans are deductible from your property income of the following 10 years.

Please note

The deduction limit on aggregate income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an E, F or G energy class to a energy performance class A, B, C or D, by 31 December 2027. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2027.

Example :

A taxpayer has received annual revenues from €5,000. Deductible expenses excluding borrowing interest are €12,000. Deductible borrowing interest is €6,000.

The net result of the real estate is: €5,000 – €6,000 – €12,000 = - €13,000. It's a land deficit.

For deductible expenses excluding borrowing interest, the real estate deficit attributable to total income is €10,700 (maximum ceiling).

The land deficit attributable to land income (for the next 10 years) is €2,300.

The deduction of the total income is called into question if the immovable ceases to be rented within 3 years which follow the year for which the deduction was made.

However, the deduction is maintained if the abandonment of the lease is justified by one of the following situations:

  • Dismissal
  • Disability
  • Deaths
  • Expropriation of the building.

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

You must indicate the details of the calculation of net real estate income online on your personal area of the site impots.gouv.fr.

Report your income online

You must complete the form n°2044.

You must fill in the form n°2044 special if you have any of the following:

  • You own at least one property for which a special regime applies (for example, historic monument)
  • You opted for the deduction with thedepreciation new housing (e.g. new Borloo device)
  • You benefit from a specific deduction for ‘Scellier’ devices
  • You own a property in bare-property leased by theusufructuary and for which you have borne charges
  • You hold shares in a real estate investment business (REIT) for which you have opted for the deduction by depreciation.

Declaration n°2044 of land income

Declaration No. 2044 (or Special Declaration No. 2044) should be attached to your Consolidated Declaration No. 2042.

2026 Income Tax Return 2025 (paper)

To file your tax return, you can consult the following documents:

More than 15 000 €

If your land income exceeds €15,000, you are taxable at actual regime.

Your taxable property income (also called net land income) is equal to the difference between the following amounts:

  • Receipts you received during the year
  • Total deductible costs and expenses, for their actual and justified amount.

Your income is made up of the rents you received during the year.

You must also report the amounts received as a security deposit if you use them in the following situations:

  • Compensate for unpaid rent
  • Rehabilitation of premises after the departure of tenants
  • Finance rental expenses.

The main deductible expenses are as follows (non-exhaustive list):

  • Repair and maintenance costs
  • Improvement works (e.g. energy renovation)
  • Provisions for condominium expenses
  • Management fees
  • Insurance premiums (home, unpaid rent, borrower, etc.)
  • Interest on loans
  • Certain taxes (property tax, household waste, etc.).

If the property is rented partially, expenses are deductible only for the part you rent.

To calculate the amount corresponding to the leased part in relation to the whole building, use the percentages that are used to calculate the burden sharing between the occupants.

FYI  

Building works (e.g. expansion, conversion) are not deductible.

If the expense deduction results in a negative result, you see a land deficit.

The portion of the deficit that results from non-interest borrowing expenditures is deductible from your overall income within the limit of €10,700. This deduction applies automatically.

If your income is insufficient to absorb this deficit, you can carry it over to your overall income for the next 6 years.

The share of the land deficit that exceeds €10,700 and that relating to interest on loans are deductible from your property income of the following 10 years.

Please note

The deduction limit on aggregate income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an E, F or G energy class to a energy performance class A, B, C or D, by 31 December 2027. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2027.

Example :

A taxpayer has received annual revenues from €5,000. Deductible expenses excluding borrowing interest are €12,000. Deductible borrowing interest is €6,000.

The net result of the real estate is: €5,000 – €6,000 – €12,000 = - €13,000. It's a land deficit.

For deductible expenses excluding borrowing interest, the real estate deficit attributable to total income is €10,700 (maximum ceiling).

The land deficit attributable to land income (for the next 10 years) is €2,300.

The deduction of the total income is called into question if the immovable ceases to be rented within 3 years which follow the year for which the deduction was made.

However, the deduction is maintained if the abandonment of the lease is justified by one of the following situations:

  • Dismissal
  • Disability
  • Deaths
  • Expropriation of the building.

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

You must indicate the details of the calculation of net real estate income online on your personal area of the site impots.gouv.fr.

Report your income online

You must complete the form n°2044.

You must fill in the form n°2044 special if you have any of the following:

  • You own at least one property for which a special regime applies (for example, historic monument)
  • You opted for the deduction with thedepreciation new housing (e.g. new Borloo device)
  • You benefit from a specific deduction for ‘Scellier’ devices
  • You own a property in bare-property leased by theusufructuary and for which you have borne charges
  • You hold shares in a real estate investment business (REIT) for which you have opted for the deduction by depreciation.

Declaration n°2044 of land income

Declaration No. 2044 (or Special Declaration No. 2044) should be attached to your Consolidated Declaration No. 2042.

2026 Income Tax Return 2025 (paper)

To file your tax return, you can consult the following documents:

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