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French tax exemption for rentals

There is an income tax exemption for people who rent out a room in their home, which avoids the need for the property owner to declare the income under the micro-BIC regime.

Connexion journalist Connexion journalist
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However, the rent must be low.

This year, the ceiling is set at €190 per square metre rented out in Ile-de-France, or €140 in the rest of France.

You can add a proportional contribution to expenses, such as utilities, to this amount.

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tax exemption rental income practical money income tax tax

tax exemption rental income money income tax tax