Who is subject to Airbnb income taxation?
Individual landlords: Declaration from the first euro
Any individual renting part or all of their property on Airbnb is subject to income tax. This includes occasional rentals of primary or secondary residences or other properties. Even if you rent only a night or two per year, the income generated must be declared from the first euro, without exception.
Professional landlords: Increased obligations
If you generate significant income, exceeding 23,000 € per year, you may be considered a professional landlord. This status involves additional tax obligations, such as affiliation with the Self-Employed Social Security and payment of social contributions alongside the standard tax regime.
Automatic income reporting 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.
Sanctions for non-declaration
Failure to declare income from Airbnb rentals can result in a tax adjustment. The tax authorities can claim owed taxes, along with a penalty of 10% and late interest. In case of proven fraud, sanctions can be even more severe.
The micro-BIC regime: a simplified option
A regime suited for small rental incomes
The micro-BIC regime is designed for landlords earning rental income under 77,700 € per year. This threshold allows for a simplified taxation, easing administrative procedures and offering an advantageous calculation for those who rent occasionally or modestly.
A simple declaration
With the micro-BIC regime, declaring your income is very straightforward. You just need to declare your gross rental income on the appropriate tax form (box 5ND of declaration 2042C PRO). The tax authorities automatically apply the deduction, without requiring complex calculations or expense deductions.
Partial exemption for small incomes
If your rental income does not exceed 305 € per year, you benefit from total tax exemption on these earnings. However, even below this threshold, it is important to declare your rental income to stay compliant with the tax authorities.
The actual regime: for higher income
Compulsory regime above 77,700 € of income
When your annual rental income exceeds the 77,700 € threshold, you are automatically subject to the actual regime. This regime is also relevant if your rental-related expenses are high, as it allows you to deduct all actual costs incurred.
Deduction of actual expenses
The main advantage of the actual regime is the ability to deduct all expenses related to your rental activity, such as management fees, maintenance work, loan interest, or property taxes. This can be especially beneficial if your expenses exceed 50% of the deduction offered by micro-BIC.
A more complex management regime
Unlike micro-BIC, the actual regime requires more rigorous accounting. You must keep all supporting documents for your expenses and file a more detailed tax declaration (form 2031 SD). It is often recommended to seek assistance from an accountant to optimize your tax situation.
More advantageous taxation for high expenses
If your deductible expenses are significant, the actual regime can be more advantageous than micro-BIC. By deducting your actual costs, you reduce your taxable base, potentially lowering your tax burden, especially if your expenses constitute a large part of your rental income.
Comparison of fiscal regimes: micro-BIC vs. actual regime
| Criteria | micro-BIC regime | Actual regime |
|---|---|---|
| Annual income | Less than 77,700 € | More than 77,700 € |
| Deduction | 50% on gross income | No deduction |
| Deduction of expenses | No | Yes (actual expenses) |
| Accounting obligations | Simple (online declaration) | Complex (expenses declaration) |
| Recommended for | Occasional 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 report the gross amount of your rent received, without deducting expenses. The tax authorities will automatically apply a 50% deduction on this income, reducing the taxable base. The declaration is made via form 2042C PRO, in box 5ND for income received.
Declaration under the actual regime
If you fall under the actual regime, the declaration is more detailed. You must indicate your net rental income after deducting expenses such as management fees, work costs, loan interest, and taxes. This regime allows for more advantageous taxation if your expenses exceed the micro-BIC deduction threshold. You must fill out form 2031 SD to detail your income and expenses.
Automatic transmission obligation by Airbnb
Since 2020, Airbnb automatically transmits to the tax authorities the income received by users. This transmission allows the tax authorities to verify declared amounts and ensure that all rentals have been properly declared. Therefore, it is important to ensure your declarations are compliant with the income on the platform.
Online or paper declaration
You can declare your Airbnb income either online via your account on the tax site or on paper. Online declaration is often simpler and quicker, allowing real-time tracking of your tax file status.
What is the tax rate for Airbnb income?
Taxation according to your tax bracket
The tax rate on your Airbnb income depends directly on your tax 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 applying the 50% deduction in the 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, amounting to 17.2%. These contributions apply on net income after deduction or expenses. They concern all landlords, regardless of their fiscal regime (micro-BIC or actual).
Tax rates for 2024
The progressive tax scale for 2024 includes several brackets:
| 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 tax situation, considering both Airbnb income and other income.
Example of tax calculation
If you received 10,000 € in Airbnb income, the 50% deduction of the micro-BIC regime would lower 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 €), to which will be added the social contributions of 17.2% (i.e., 860 €), for a total of 2,360 €.
Possible exemptions for certain rentals
Exemption for renting out a room in the main residence
It is possible to benefit from a tax exemption if you rent out one or more rooms in your main residence on Airbnb. For this, your rental income must not exceed 760 € per year. This exemption allows you to avoid paying tax on this income, as long as you respect this threshold. However, if the amount is exceeded, all income becomes taxable.
Exemption for small seasonal rentals
If you rent out a room or a property for short stays, especially to seasonal workers, you can also be exempt if certain conditions are met. These rentals must be carried out under “reasonable” conditions, and the room should be the residence 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 administration to track all income received and ensures compliance with current tax regulations.
Example of applicable exemption
If you rent a bedroom in your main residence and receive 700 € for the year, you will be exempt from tax on this income. Nevertheless, you must still declare it in your annual declaration to fulfill tax obligations, even though you will pay no tax on this amount.
Exemptions based on the type of rental
| Type of rental | Conditions | Tax exemption |
|---|---|---|
| Main residence rental (bedroom) | Income < 760 € per year | Yes |
| Secondary residence rental | 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 a landlord on Airbnb, you are required to collect the tourist tax from your tenants. This tax is paid directly by travelers and varies depending on the municipality where your property is located. It aims to finance local tourism development and is mandated by most local authorities.
A 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 you must apply.
Airbnb simplifies the management of the tax
To ease this obligation, Airbnb automatically collects the tourist tax for you in most cities. This means the platform directly deducts the tax from tenants and remits it to the relevant municipality, saving you from handling it yourself. However, it is advisable 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 at the time of booking on Airbnb. The amount is clearly mentioned on the final invoice, preventing misunderstandings. The tourist tax amount is added to the rental fees and does not constitute taxable income for you as the landlord.
