Who is affected by Airbnb income taxation?
Private landlords: Declaration from the first euro
Any individual leasing part or all of their property on Airbnb is subject to income taxation. This includes occasional rentals of primary, secondary residences, or any other property. Even if you rent out only one or two nights per year, the income generated must be declared from the first euro, without exception.
Professional landlords: Increased obligations
If you generate income exceeding €23,000 per year, you may be considered a professional landlord. This status entails additional tax obligations, such as affiliation with the Social Security for the self-employed and payment of social contributions beyond the standard taxation.
Automatic transmission of income by Airbnb
Since 2020, Airbnb is required to automatically transmit the income received by its users to the tax authorities. Whether you are an individual or a professional, the amounts declared to the administration are thus automatically checked, limiting the risk of non-declaration without consequences.
Penalties for non-declaration
Failing to declare income generated by Airbnb rental can lead to a tax adjustment. The tax authorities can demand unpaid taxes, with penalties of 10% and late payment interests. In case of proven fraud, penalties can be even more severe.
The micro-BIC regime: a simplified option
A regime suited for small rental income
The micro-BIC regime is designed for landlords receiving rental income below 77,700 € per year. This threshold allows for lighter taxation, simplifying tax procedures and offering an advantageous calculation for those who rent occasionally or with modest income.
A simplified declaration
With the micro-BIC regime, declaring your income is very straightforward. You only need to declare your gross rental income in the appropriate tax form (box 5ND of form 2042C PRO). The tax authorities automatically apply the deduction, without the need for complex calculations or expense deductions.
Partial exemption for small income
If your rental income does not exceed 305 € per year, you benefit from a full exemption from tax on theserevenues. However, even below this threshold, it is important to declare your rental income to remain compliant with tax authorities.
The real regime: for higher income
Mandatory regime beyond €77,700 of income
When your annual rental income exceeds the threshold of 77,700 €, you are automatically subject to the real regime. This regime also becomes relevant if your rental expenses are high, as it allows you to deduct all actual expenses incurred.
Deduction of actual expenses
The main advantage of the real regime is the ability to deduct all expenses related to your rental activity, such as management fees, maintenance costs, loan interest, or property taxes. This can be particularly advantageous if your expenses exceed 50% of the deduction offered by micro-BIC regime.
More complex management
Unlike micro-BIC, the real regime involves more accounting management. You must keep all supporting documents for your expenses and file a more detailed tax declaration (form 2031 SD). It is often recommended to consult an accountant to assist and optimize your tax situation.
More advantageous taxation with high expenses
If your deductible expenses are significant, the real regime can be more beneficial than micro-BIC. By deducting actual expenses, you significantly reduce your taxable base, which can limit your tax burden, especially if your expenses represent a large share of your rental income.
Comparison of tax regimes: micro-BIC vs. real regime
| Criteria | Micro-BIC regime | Real regime |
|---|---|---|
| Annual income | Under €77,700 | Over €77,700 |
| Deduction | 50 % on gross income | None |
| Deduction of expenses | No | Yes (actual expenses) |
| Accounting obligations | Simple (online declaration) | Complex (expense declaration) |
| Recommended for | Occasional landlords | Landlords with high expenses |
How to declare Airbnb income?
Declaration under the micro-BIC regime
If you are under the micro-BIC regime, declaring your Airbnb income is straightforward. You need to declare the gross amount of your rent received, without deducting expenses. The tax authorities automatically apply a 50% deduction on this income, reducing the taxable base. The declaration is made via form 2042C PRO, in box 5ND for received revenue.
Declaration under the real regime
If you are under the real regime, declaration is more detailed. You must indicate your net rental income after deducting actual expenses such as management fees, works, loan interests, and taxes. This regime can be more advantageous if your expenses exceed the deduction threshold offered by micro-BIC. You must fill out form 2031 SD to detail your income and expenses.
Automatic transmission obligations by Airbnb
Since 2020, Airbnb automatically transmits the income received by users to the tax authorities. This transmission allows the tax authorities to verify declared amounts and ensure all rentals have been properly declared. It is therefore important to ensure your declarations are compliant with the income received on the platform.
Online or paper declaration
You can declare your Airbnb income either online through your account on the tax website or on paper. Online declaration is often more simple and quick, allowing real-time tracking of your tax file status.
What is the tax rate for Airbnb income?
Tax according to your tax bracket
The tax rate on your Airbnb income depends directly on your bracket. In France, income is taxed progressively by brackets. For example, if you are in the 30% bracket, your rental income will be taxed at this rate after the 50% deduction in micro-BIC regime. This means only half of your income will be subject to tax.
Mandatory social contributions
In addition to income tax, Airbnb income is also subject to social contributions, which amount to 17.2%. These contributions apply to net income after deduction or expenses. They concern all landlords, regardless of their tax regime (micro-BIC or real).
Tax rates for 2024
The progressive tax scale for 2024 includes several brackets of taxation :
| Income bracket | Tax rate |
|---|---|
| Up to €11,294 | 0 % |
| From €11,295 to €28,797 | 11 % |
| From €28,798 to €82,341 | 30 % |
| From €82,342 to €177,106 | 41 % |
| Over €177,106 | 45 % |
Thus, the rate applied to your rental income will depend on your overall fiscal situation, taking into account both your Airbnb income and your other revenues.
Example of tax calculation
If you earned €10,000 in Airbnb income, the 50% deduction in the micro-BIC regime will bring the taxable base to €5,000. If you are in the 30% bracket, your tax on this income will be €1,500 (30% of €5,000), plus social contributions of 17.2% (about €860), for a total of €2,360.
Possible exemptions for certain rentals
Exemption for renting out a room in the primary residence
It is possible to benefit from a tax exemption if you rent out one or more rooms of your primary residence on Airbnb. For this, your rental income must not exceed €760 per year. This exemption allows you to avoid paying taxes on these revenues, as long as you respect this threshold. However, if this amount is exceeded, all income becomes taxable.
Exemption for small seasonal rentals
If you rent a room or a property for short stays, particularly to seasonal workers, you may also be exempt if certain conditions are met. These rentals must be carried out under “reasonable” conditions, and the room must be your main or temporary residence of the tenant.
Declaration obligation despite exemption
Even if you are exempt from tax on your Airbnb income due to the €760 threshold or other criteria, declaring this income remains mandatory. This obligation allows the tax authorities to monitor all received income and ensures compliance with current tax regulations.
Example of applicable exemption
If you rent a room in your main residence and receive €700 for the year, you will be exempt from tax on this income. However, you will still need to declare it in your annual return to comply with tax obligations, even though no tax will be due on this amount.
Exemptions depending on the type of rental
| Type of rental | Conditions | Tax exemption |
|---|---|---|
| Rental of the main residence (room) | Income < 760 € per year | Yes |
| Rental of a secondary residence | Income < 305 € per year | Yes |
| Rental of rooms to seasonal workers | Furnished rental with “reasonable” rent | Yes |
The tourist tax, an additional obligation
Mandatory collection of the tourist tax
As an Airbnb host, you are required to collect the tourist tax from your tenants. This tax is paid directly by the travelers and its amount varies depending on the municipality where your property is located. It is intended to finance local tourism development, and its application is imposed by most local authorities.
Variable amount depending on location
The amount of the tourist tax depends on several factors, including the type of accommodation (apartment, house, guest room) and the municipality. Some cities or tourist regions apply higher rates due to their attractiveness. It is important to check local regulations to know the exact amount of tax you need to collect.
Airbnb facilitates tax management
To simplify this obligation, Airbnb automatically collects the tourist tax for you in most cities. This means that the platform deducts this tax directly from tenants and remits it to the relevant municipality, saving you from handling it yourself. However, it is recommended to verify if this service is active in your city, as some municipalities still require manual management.
Transparency for tenants
Tenants are informed of this tax during their reservation on Airbnb. The amount is clearly mentioned on the final invoice, preventing any misunderstanding. The tourist tax amount is added to the rental fee and does not constitute taxable income for you as a landlord.
