Declaring your rent: 2044, 2042 or 2042 C PRO, which form?

Rental income from unfurnished accommodation is declared as property income: under the micro-property regime, the gross income is entered in box 4BE of form 2042, without a supplementary form; under the actual expenses regime, form 2044 (or 2044 special) must be completed, the result of which is then transferred to form 2042. Rental income from furnished accommodation falls under industrial and commercial profits (BIC): it is declared on form 2042 C PRO, which supplements form 2042, and, under the actual expenses regime, with form 2031. The two types of income are not declared in the same boxes.

This page concerns income for 2025 (2026 tax return). It deals with non-professional individuals. It does not cover professional landlords of furnished properties, capital gains, or non-resident property owners.

Choosing the form in a table

Unfurnished rentals: property income

Micro-land

The "Unfurnished Rentals" page on impots.gouv.fr (updated April 7, 2026) indicates that the micro-property tax regime applies if the gross rental income, excluding charges, does not exceed €15,000 for the entire tax household. The gross income is entered in box 4BE of form 2042, without the need for form 2044.

A standard allowance of 30% is automatically applied: "You do not need to deduct this 30% allowance yourself," the page specifies. The micro-property tax regime does not apply in certain situations, for example, for historical monuments or properties benefiting from a specific deduction scheme.

Actual regime: 2044 or 2044 special

The actual expense regime applies if gross income exceeds €15,000, in cases of exclusion from the micro-property regime, or by election. "A property income tax return (form no. 2044 or no. 2044-special) must be filed." It is possible to opt out of the micro-property regime in favor of the actual expense regime: "This election is valid and irrevocable for three years."«

The instructions for the tax return (March 2026 edition, for 2025 income) specify the carry-forward procedure on form 2042: the net profit is entered in box 4BA. In case of a loss, "carry forward the results from lines 764 or 765, boxes 4BB and 4BC of your income tax return form no. 2042." The limit for offsetting a loss against total income (€10,700 per year for a loss due to expenses other than loan interest) and the carry-forward of any excess against rental income for the following ten years are covered on a dedicated page.

Furnished rentals: BIC

Which form?

The "Furnished Rentals" page on impots.gouv.fr (updated April 23, 2026) indicates that income from furnished rentals falls under the category of industrial and commercial profits. Form 2042-C-PRO is "supplementary to your income tax return (form no. 2042)." The instructions for form 2044 also refer to the instructions for form 2042 for furnished rentals: only properties whose income falls under the category of property income are included on form 2044.

Micro-BIC: thresholds and allowances

For 2025 income, the tax authorities' website provides two revenue thresholds. For 2026 income (filed in 2027), thresholds, allowances, and relevant fields should be reviewed in the tax return for that year.

The tax simulator indicates not to deduct any allowances: they are calculated automatically.

The 2026 tax simulator (income from 2025) divides the revenue into three sets of lines:

• lines 5NG, 5OG or 5PG: classified bed and breakfasts and furnished tourist accommodations; ;
• lines 5NH, 5OH or 5PH: unclassified furnished tourist accommodation; ;
• lines 5NI, 5OI or 5PI: other furnished rentals (long-term furnished rentals).

The pages consulted do not indicate which household member corresponds to each line in a series: check this on the declaration.

Actual tax regime for furnished rentals

For actual tax purposes, form 2031 is filed with the business tax office (SIE). Profits are entered in boxes 5NA, 5OA, or 5PA, and losses for the year in boxes 5NY to 5PY. Losses from non-professional furnished rentals can only be offset against income from the same activity over the following ten years.

Other obligations

Landlords renting furnished accommodation must obtain a SIRET number and are liable for the business property tax (CFE). The rental is considered professional if the household's annual revenue exceeds €23,000 and surpasses the household's other earned income; this page does not address this case.

Unfurnished and furnished rentals: two categories

The tax authorities classify unfurnished rentals as property income (form 2044, box 4BE) and furnished rentals as business profits (form 2042 C PRO). They do not group them together.

Declaration of rents: numerical example (fictitious profile)

Situation. A household rents out an unfurnished apartment for €9,000 in gross annual rent and a furnished studio apartment for a long-term rental period, generating €12,000 in revenue. Assumptions in this hypothetical scenario: 2025 income, rent collected throughout the year, no exclusion from the micro-property tax regime, furnished rental income below the threshold in previous years, no actual expenses or depreciation, and no other property income. No tax rates are used.

Issue. Which form is required for each rental, and what is the basis after deductions?

Strategy. Remaining under micro-foncier for unfurnished accommodation (€9,000, below the threshold of €15,000) and under micro-BIC for furnished accommodation (€12,000, below the threshold of €77,700).

Result.

The two bases fall into two categories (property income, BIC). This profile is hypothetical. The amounts are assumptions and do not reflect any actual situation. The calculation does not indicate the tax payable and does not consider the option for the actual expense method.

Rent declarations: what changes depending on your situation

• The amount of rent : up to €15,000 of gross income, the micro-foncier applies, unless excluded.
• The type of furnished rental Unclassified tourist accommodation, classified accommodation or long-term accommodation do not have the same thresholds or the same lines.
• The option for reality : it is irrevocable for three years in rental income.
• Whether it's professional or not : beyond €23,000 in revenue and other business income, the rental is considered professional.
• Your statement of the year : the lines and the year should be checked on the notice for that year.

The rule depends on your situation. No results are guaranteed.