Do I have to pay social security contributions for the rental of a furnished apartment?
Verified 20 February 2026 - Public Service / (Prime Minister)
You rent a furnished property and you wonder about the social contributions to be paid. The payment of social contributions depends on the amount of income you receive from this activity. It also varies according to the type of furnished accommodation (long-term rental, furnished tourism classified or not). We tell you what you need to know about your 2025 and 2026 income.
The payment of social security contributions depends on your situation.
If you are considered professional rental, you have to pay social contributions based on the amount of income received.
For the payment of social contributions, you are considered a professional landlord if the annual revenue from your activity exceeds €23,000 (except for guest rooms).
For tax services, you are considered non-professional renter if at least one the following 2 conditions are met:
- The annual revenue from this activity by all members of your tax home are less than €23,000
- The income (the rents of furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContent...).
Please note
For the non-resident taxpayers, the withheld revenue includes income taxed in the country of residence from 2026 income.
The differences include:
- Deficits removed from furnished rental
- Real estate capital gains.
Deficits withdrawn from a non-professional furnished rental can be carried forward for 10 years on the income from the non-professional furnished rental.
Deficits withdrawn from a professional furnished rental may be deducted from the taxpayer's total income without any limitation on the amount. If this income is insufficient, the deficit can be carried forward for 6 years.
In case of sale of real estate, you can benefit from the real estate capital gains of individuals (including the deduction for the duration of holding of the property) only if you are a non-professional landlord.
For theUrssaf: titleContent, the activity of a lessor is the management of your private assets and does not give rise to the payment of social contributions, if your annual revenues are less than or equal to €23,000. You only pay social levies.
Beyond the threshold of €23,000, the professional furnished rental requires the payment of social security contributions.
Revenues 2025
The payment of social contributions depends on the total amount of income you receive from the furnished rental.
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Receipts less than €23,000
Terms and conditions vary depending on the total amount of income you receive from the furnished rental.
Receipts less than €15,000
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to social security contributions applicable to income from assets and capital.
Receipts between 15 000 € and 23 000 €
Terms and conditions vary depending on the type of furnished rental.
Furnished long-term Accommodation
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to social security contributions applicable to income from assets and capital.
Furnished accommodation
The payment of social security contributions varies according to whether it is an unclassified or classified tourist apartment.
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You cannot benefit from the micro-BIC diet.
You must report your revenue each year to the tax authorities in your tax return.
The regime says of actual benefit applies. You must determine your taxable net income by deducting costs and charges of your income.
You are subject to social security contributions applicable to income from assets and capital.
You don't pay social security contributions for your activity.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to the social levies applicable to income from assets and capital.
Receipts over €23,000
If your recipes exceed €23,000, you have to pay social security contributions. Terms and conditions vary depending on the total amount of income you receive from the furnished rental.
Receipts between 23 000 € and 77 700 €
The payment of social security contributions varies depending on whether it is a classic furnished rental or a furnished tourist accommodation.
Furnished long-term Accommodation
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Paying social levies
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to social security contributions applicable to income from assets and capital.
Your revenues are higher than your company's other business revenues tax home (salaries, BIC: titleContentetc.).
Declare your activity
You must register on the one-stop shop company formalities to declare your activity.
Pay social contributions
You can choose one of the following plans:
- Micro-entrepreneur (social system, tax system)
- Self-employed.
You must report your revenue every month or every quarter on the Internet:
Furnished accommodation
The payment of social security contributions varies according to whether it is an unclassified or classified tourist apartment.
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Pay social contributions
You can choose one of the following 3 diets:
- Micro-entrepreneur
- Self-employed
- General social security system.
If you choose to be a micro-entrepreneur, you must report your income every month or every quarter on the Internet:
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Pay social contributions
You can choose one of the following 3 diets:
- Micro-entrepreneur
- Self-employed
- General social security system.
Please note
If your annual revenues exceed €77,700 for 2 consecutive years, you can no longer be a micro-entrepreneur, you switch to the self-employed scheme.
If you choose to be a micro-entrepreneur, you must report your income every month or every quarter on the Internet:
Receipts over €77,700
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Pay social contributions
You are subject to regime of the self-employed.
Revenues 2026
The payment of social contributions depends on the total amount of income you receive from the furnished rental.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Receipts less than €23,000
Terms and conditions vary depending on the total amount of income you receive from the furnished rental.
Receipts less than €15,000
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to social security contributions applicable to income from assets and capital.
Receipts between 15 000 € and 23 000 €
Terms and conditions vary depending on the type of furnished rental.
Furnished long-term Accommodation
You don't pay no social security contributions for your business.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to social security contributions applicable to income from assets and capital.
Furnished accommodation
The payment of social security contributions varies according to whether it is an unclassified or classified tourist apartment.
You don't pay no social security contributions for your business.
You must report your revenue each year to the tax authorities in your tax return.
The regime says of actual benefit applies. You must determine your taxable net income by deducting costs and charges of your income.
You are subject to social security contributions applicable to income from assets and capital.
You don't pay social security contributions for your activity.
You must, however report your revenue each year to the tax authorities in your tax return.
You can benefit from the micro-BIC diet, which entitles you to a abatement on your recipes.
You are subject to the social levies applicable to income from assets and capital.
Receipts over €23,000
If your recipes exceed €23,000, you have to pay social security contributions. Terms and conditions vary depending on the total amount of income you receive from the furnished rental.
Receipts between 23 000 € and 83 600 €
The payment of social security contributions varies depending on whether it is a classic furnished rental or a furnished tourist accommodation.
Furnished long-term Accommodation
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Pay social contributions
You can choose the micro-entrepreneur scheme (social system, tax system).
You must report your revenue each month or every quarter on the internet:
Declare the recipes of your micro-company
FYI
You can choose to join the general social security scheme.
Furnished accommodation
The payment of social security contributions varies according to whether it is an unclassified or classified tourist apartment.
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Pay social contributions
You are subject to the self-employed.
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Pay social contributions
You can choose the micro-entrepreneur scheme (social system, tax system).
You must report your revenue every month or every quarter on the Internet:
Declare the recipes of your micro-company
FYI
You can choose to join the general social security scheme.
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Pay social contributions
You are subject to scheme for self-employed persons.
Receipts over €83,600
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Pay social contributions
You are subject to regime of the self-employed.
On the same subject
Who can help me?
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For general information
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your file
Tax department (treasury, tax department...))- Company Tax Service (SIE)
- Urssaf
Right of option to join the general scheme (35°)
Professional rental for social contributions (6°)
Contributions and social contributions of self-employed persons (art. L613-7)
Professional rental for income tax (IV, 2)
Basic deductible thresholds
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