Income tax - Rental income (unfurnished rental)

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Additional cases ?

In case of furnished rental

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Do you own an empty (unfurnished) apartment or house 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 land 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.

Taxation depends on the amount of your income.

Please note

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

Less than €15,000

If your income does not exceed €15,000, you will automatically be subject to micro-land tenure. It entitles you to a 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 owner and borne by the 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 land income.

You cannot not deduct your work and expenses.

The declaration of 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.

2025 online 2024 income tax return (Individual section)

The declaration of your property income is simplified.

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

Actual Speed

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 expenses and expenses, for their actual and justified amount.

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

You must also declare the money received as a security deposit if you use it 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 for the burden sharing between the occupants.

FYI  

Construction work (e.g. expansion, conversion) is not deductible.

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

The share of the deficit that results from non-borrowing interest 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 the one related to interest on loans are deductible from your property income of the next 10 years.

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.

Please note

The deduction limit on total income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an energy class E, F or G to a energy performance class A, B, C or D, by 31 December 2025. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2025.

The declaration of income by 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.

2025 online 2024 income tax return (Individual section)

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, historical 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) is to be attached to your Consolidated Declaration No. 2042.

2025 Income Tax Return 2024 (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 expenses and expenses, for their actual and justified amount.

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

You must also report the money received as a security deposit if you use it 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 for the burden sharing between the occupants.

FYI  

Construction work (e.g. expansion, conversion) is not deductible.

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

The share of the deficit that results from non-borrowing interest 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 the one related to interest on loans are deductible from your property income of the next 10 years.

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.

Please note

The deduction limit on total income is increased to €21,400 for expenditure on energy renovation works enabling a property to pass from an energy class E, F or G to a energy performance class A, B, C or D, by 31 December 2025. Expenses must have been quoted as of November 5, 2022 and paid between November 1er January 2023 and December 31, 2025.

The declaration of income by 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.

2025 online 2024 income tax return (Individual section)

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, historical 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) is to be attached to your Consolidated Declaration No. 2042.

2025 Income Tax Return 2024 (paper)

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

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