Do I have to pay social security contributions for renting a furnished apartment?
Verified 19 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Furniture rental not classified: contact the Urssaf
From 2026, if you are a furnished rental unclassified, you will not more benefit from micro-social diet.
So you need to change your accounting before 1er January 2026.
If you are affected, contact your Urssaf via the messaging your personal space.
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 earn from this activity. It also varies according to the type of furnished accommodation (long-term rental, furnished tourism classified or not). We show you the information you need to know about your 2024, 2025 and 2026 income.
The payment of social security contributions depends on your situation.
If you are considered professional renterHowever, 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 bed and breakfast).
For tax services, you are considered non-professional renter if at least one of the following 2 conditions is met:
- The annual revenue derived from this activity by all members of your tax home are less than €23,000
- The income (rents for furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContent...).
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Deficits withdrawn from a non-professional furnished rental can be carried forward for 10 years on the income from the non-professional furnished rental.
Deficits withdrawn from a professional furnished rental may be deducted from the taxpayer's total income without any limitation on the amount.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 possession of the property) only if you are a non-professional renter.
Please note
The professional furnished rental requires the payment of social security contributions. As a non-professional landlord, you only pay social levies.
Revenues 2024
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
You don't pay no social security contributions for your business.
You must, however declare your revenues every 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 levies applicable to income from assets and capital.
Receipts over €23,000
If your income exceeds €23,000, you must pay social security contributions. Terms and conditions vary depending on the total amount of income you earn from the furnished rental.
Receipts between 23 000 € and 77 700 €
Declare your activity
You must register on the one-stop shop company formalities to declare your activity.
Paying social contributions
You can choose one of the following 3 diets:
- Micro-entrepreneur
- Self-employed
- General social security 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.
Receipts between 77 700 € and 188 700 €
The payment of social security contributions varies depending on whether it is a classic furnished rental or a furnished tourist accommodation.
Long-term furnished housing
Declare your activity
You must register at the one-stop shop for company formalities to report your activity.
Paying social contributions
You are subject to regime for self-employed persons.
Furnished for tourism
The payment of social security contributions varies depending on whether it is an unclassified or classified tourist apartment.
Declare your activity
You must register at the one-stop shop for company formalities to report your activity.
Paying social contributions
You are subject to regime for self-employed persons.
Declare your activity
You must register on the one-stop shop company formalities to declare your activity.
Paying social contributions
You can choose the diet of micro-entrepreneur (social system, tax system).
You must report your revenue every month or every quarter on the Internet:
Receipts over €188,700
Declare your activity
You must register at the one-stop shop for company formalities to report your activity.
Paying social contributions
You are subject to regime for self-employed persons.
Revenues 2025
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 earn from the furnished rental.
Receipts less than €15,000
You don't pay no social security contributions for your business.
You must, however declare your revenues every 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 levies applicable to income from assets and capital.
Revenue between 15 000 € and 23 000 €
Terms and conditions vary depending on the type of furnished rental.
Long-term furnished housing
You don't pay no social security contributions for your business.
You must, however declare your revenues every year to the tax authorities in your tax return.
You can benefit from the micro-BIC regime, which entitles you to a abatement on your recipes.
You are subject to social levies applicable to income from assets and capital.
Furnished for tourism
The payment of social security contributions varies depending on whether it is an unclassified or classified tourist apartment.
You don't pay no social security contributions for your business.
You must, however declare your revenues every year to the tax authorities in your tax return.
You cannot benefit from the micro-BIC diet.
You must declare your revenues every 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 levies applicable to income from assets and capital.
You don't pay social security contributions for your activity.
You must, however declare your revenues every 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 receipts exceed €23,000, you have to pay social security contributions. Terms and conditions vary depending on the total amount of income you earn 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.
Long-term furnished housing
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 declare your revenues every year to the tax authorities in your tax return.
You can benefit from the micro-BIC regime, which entitles you to a abatement on your recipes.
You are subject to social levies applicable to income from assets and capital.
Your revenues are higher than your company's other operating revenues tax home (salaries, BIC: titleContentetc.).
Declare your activity
You must register on the one-stop shop company formalities to declare your activity.
Paying 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 for tourism
The payment of social security contributions varies depending on 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:
Paying 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:
Paying 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:
Paying social contributions
You are subject to regime for self-employed persons.
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 earn from the furnished rental.
Receipts less than €15,000
You don't pay no social security contributions for your business.
You must, however declare your revenues every 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 levies applicable to income from assets and capital.
Revenue between 15 000 € and 23 000 €
Terms and conditions vary depending on the type of furnished rental.
Long-term furnished housing
You don't pay no social security contributions for your business.
You must, however declare your revenues every year to the tax authorities in your tax return.
You can benefit from the micro-BIC regime, which entitles you to a abatement on your recipes.
You are subject to social levies applicable to income from assets and capital.
Furnished for tourism
The payment of social security contributions varies depending on whether it is an unclassified or classified tourist apartment.
You don't pay no social security contributions for your business.
You must declare your revenues every 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 levies applicable to income from assets and capital.
You don't pay social security contributions for your activity.
You must, however declare your revenues every 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 receipts exceed €23,000, you have to pay social security contributions. Terms and conditions vary depending on the total amount of income you earn 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.
Long-term furnished housing
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Paying 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 for tourism
The payment of social security contributions varies depending on 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:
Paying 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:
Paying social contributions
You are subject to self-employed scheme.
Declare your activity
You must register on the one-stop shop company formalities to declare your activity:
Paying 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.
Receipts over €77,700
Declare your activity
You must register at the one-stop shop for company formalities to declare your activity:
Paying social contributions
You are subject to regime for self-employed persons.
On the same subject
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
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 renter for social contributions (6°)
Contributions and social contributions of the self-employed (art. L613-7)
Professional rental for income tax (IV, 2)
Base deductible thresholds
Online service
Service-Public.fr