Income tax - Do I have to report income from a side activity?

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

What applies to you ?

Have you sold any property you own?
Have you sold fruit and vegetables from your garden?
If so, is your vegetable garden attached to your property?
Have you sold goods that you buy or manufacture?
If so, how much did you sell goods for?
Have you rented property belonging to you?
If so, for what amount did you rent property?
Have you done any tutoring or paid classes?
If so, for what amount did you give classes?
Have you offered other paid services?
If so, for what amount have you offered other paid services?

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      Yes, ancillary income is taxable, regardless of its amount.

      However, you are exempt if your annual income does not exceed certain thresholds and in certain situations.

      We tell you what you need to know about the income you received in 2025, to be reported in 2026.

      Please note

      The amounts of income you have obtained via internet platforms (Blablacar, Leboncoin...) are transmitted to the tax administration. The platform is exempt if you have achieved less than €2,000 revenue or less than 30 transactions in the year.

      Income from the sale of goods you have disposed of (for example, during a garage sale, on leboncoin.fr, Vinted) is not not taxable.

      However, the rules vary depending on your situation.

      It is up to you to check them.

      The internet platform through which you have made transactions must send you a backgrounder including the following information:

      • Number of transactions carried out in the previous year
      • Net amount collected for these transactions
      • Amount of fees and taxes levied by the platform.

      This information is also transmitted to the tax authorities.

      They are pre-filled in your tax return.

      FYI  

      The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

      The rules vary depending on the type of goods you sell:

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Furniture

      You have no tax to pay.

      Household appliances

      You have no tax to pay.

      Used car

      You have no tax to pay.

      Jewelry, object of art, collection or antique

      You have to pay the flat-rate tax on precious objects if the selling price exceeds €5,000.

      You must fill out a form:

      Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques

      You must file your return with your tax office.

      Please note

      You must file the return (with the payment of tax at the rate of 6%) within one month of the sale.

      Precious metals

      You have to pay the flat-rate tax on precious objects.

      You must fill out a form:

      Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques

      You must file your return with your tax office.

      Please note

      You must file the return (with the payment of tax at the rate of 11%) within one month of the sale.

      Other property

      You must pay a tax, the rate of 19%, if you fill in the 2 conditions following:

      • The selling price exceeds €5,000
      • You get a higher price than you paid when you bought the property.

      However, the capital gain is exempt if you have owned the property for more than 22 years (you must be able to prove it)

      You must then declare the added value carried out within one month of the sale.

      You must fill out a form:

      Declaration of capital gain - Disposals of movable property or shares of businesses with a preponderance in immovable property

      You must file the declaration with the registration office responsible for your home.

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Your vegetable garden is attached to your built property

      You are not not taxable if you fill in the 2 conditions following:

      • Your vegetable garden is attached to your house
      • The vegetable garden does not exceed 500 m2.

      Other situation

      If your vegetable garden is not attached to your house or if it exceeds 500 m2, income from the sale of crops from your garden is taxable as farm income.

      The micro-BA regime is applied to you if the average of your revenues, calculated over 3 consecutive years, does not exceed €120,000 duty-free.

      You must complete the following declarations:

      You can check with your tax office.

      If you buy or manufacture goods for sale, the income from this activity is taxable.

      You must report them to the tax authorities on your tax return.

      These revenues are taxable as industrial and commercial profits (BIC).

      The internet platform through which you have made transactions must send you a backgrounder including the following information:

      • Number of transactions carried out in the previous year
      • Net amount collected for these transactions
      • Amount of fees and taxes levied by the platform.

      This information is also transmitted to the tax authorities.

      They are pre-filled in your tax return.

      FYI  

      The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

      The rules vary depending on the amount of your revenue:

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Your revenue for the year is less than €188,700

      You are taxed according to the micro-BIC diet if your turnover is less than €188,700 (unless you choose the actual tax regime).

      Taxable profit is equal to revenue less abatement flat-rate payment for 71%. Charges cannot be deducted.

      You must report your annual profits on Form 2042 C PRO.

      Supplementary declaration of income of self-employed professions

      You can check with your tax office.

      Please note

      If your recipes are less than €305, you will not pay any tax.

      Your revenue for the year exceeds €188,700

      Beyond €188,700 of turnover, you are subject to a actual regime of taxation.

      You must fill in the form n°2031:

      Industrial and Commercial Profit Statement (BIC)

      You must also declare and pay TVA using form 3517-S-SD:

      Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

      You can check with your tax office.

      If you rent property belonging to you (car, tools...), the income is taxable.

      The internet platform through which you have made transactions must send you a backgrounder including the following information:

      • Number of transactions carried out in the previous year
      • Net amount collected for these transactions
      • Amount of fees and taxes levied by the platform.

      This information is also transmitted to the tax authorities.

      They are pre-filled in your tax return.

      FYI  

      The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

      The rules vary depending on the amount of your revenue:

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Your revenue for the year is less than €77,700

      If your recipes are less than €77,700, you are taxed according to micro BIC speed (unless you choose the actual tax regime).

      Taxable profit is equal to revenue less abatement flat-rate payment for 50%. Charges cannot be deducted.

      You must report your revenues on Form 2042-C-PRO:

      Supplementary declaration of income of self-employed professions

      You can check with your tax office.

      Please note

      If your recipes are less than €305, you will not pay any tax.

      Your revenue for the year is more than 77 700 €

      If your recipes are greater than €77,700, you are subject actual regime.

      You must report your revenues on the 2031-SD form:

      Industrial and Commercial Profit Statement (BIC)

      You must also declare and pay TVA on printed matter 3517-S-SD:

      Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

      You can check with your tax office.

      If you are doing tutoring or teaching, the income is taxable.

      The internet platform through which you have made transactions must send you a backgrounder including the following information:

      • Number of transactions carried out in the previous year
      • Net amount collected for these transactions
      • Amount of fees and taxes levied by the platform.

      This information is also transmitted to the tax authorities.

      They are pre-filled in your tax return.

      FYI  

      The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

      The rules vary depending on the amount of your revenue:

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Your revenue for the year is less than €77,700

      If your recipes are less than €83,600, you are taxed according to micro BNC speed (unless you choose the actual tax regime).

      Taxable profit is equal to revenue less abatement flat-rate payment for 50%. Charges cannot be deducted.

      You must report your revenues on Form 2042-C-PRO:

      Supplementary declaration of income of self-employed professions

      You can check with your tax office.

      Please note

      If your recipes are less than €305, you will not pay any tax.

      Your revenue for the year exceeds €77,700

      If your recipes are greater than €77,700, you are subject actual regime of the controlled declaration.

      You must report your revenues on the 2035-SD form:

      Non-Commercial Profit Reporting (BNC) - Controlled Reporting Regime

      You must also declare and pay TVA on printed matter 3517-S-SD:

      Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

      You can check with your tax office.

      If you offer DIY, gardening, animal care, these services are considered craft or commercial activities.

      The revenues are taxable.

      The internet platform through which you have made transactions must send you a backgrounder including the following information:

      • Number of transactions carried out in the previous year
      • Net amount collected for these transactions
      • Amount of fees and taxes levied by the platform.

      This information is also transmitted to the tax authorities.

      They are pre-filled in your tax return.

      FYI  

      The platform is exempt from any declaration if you have made less than €2,000 revenue or less than 30 transactions in the year.

      The rules vary depending on the amount of your revenue:

      Répondez aux questions successives et les réponses s’afficheront automatiquement

      Your revenue for the year is less than €77,700

      If your recipes are less than €77,700, you are taxed according to micro BIC speed (unless you choose the actual tax regime).

      Taxable profit is equal to revenue less abatement flat-rate payment for 50%. Charges cannot be deducted.

      You must report your revenues on Form 2042-C-PRO:

      Supplementary declaration of income of self-employed professions

      You can check with your tax office.

      Please note

      If your recipes are less than €305, you will not pay any tax.

      Your receipts for the year exceed 77 700 €

      If your recipes are greater than €77,700, you are subject actual regime.

      You must report your revenues on the 2031-SD form:

      Industrial and Commercial Profit Statement (BIC)

      You must also declare and pay TVA on printed matter 3517-S-SD:

      Annual Statement of Regularization of TVA - Simplified Scheme (No. 3517-12)

      You can check with your tax office.

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