Rental management fees: €20 flat fee plus manager's fees

Under the actual expense method, the remuneration of a property manager or administrator is deductible from your rental income. Other management expenses (mail, travel, telephone, lease registration) are generally deductible up to a flat rate of €20 per unit, without any additional deduction if their actual amount is higher (except in cases specified by the French Tax Administration's official guidelines). Fees paid to a third party for the acquisition or sale of the property are not included in this category.

This page deals with landlords who rent out unfurnished properties and file their taxes under the actual expense regime. It does not cover furnished rentals, listed historical monuments, or the line numbers for tax form 2044, which are not published here.

The principle in a table

Under the micro-land tax regime, there are no actual expenses.

Management fees are deductible under the actual expense method, using form 2044 or 2044-special. The "Unfurnished Rentals" page on impots.gouv.fr (updated April 7, 2026) indicates that under this method, one can "deduct, in particular, administration and management fees." Under the micro-property regime, a standard allowance of 30% is automatically applied: "You do not need to deduct this 30% allowance yourself.".

The manager's fees

The BOFiP (BOI-RFPI-BASE-20-10, § 60) covers all remuneration, fees, and commissions paid to third parties for the management of the property, particularly to property managers or administrators. The instructions for the special 2044 tax return include "Remuneration, fees, and commissions paid to a third party," including rental agency commissions, in the same category.

Guards and caretakers form a separate category (§ 30, and separate section of the notice). The BOFiP refers "exclusively" to the remuneration allocated to them for their duties.

The costs of the proceedings

The BOFiP (Official Bulletin of Public Finances) specifies that these are fees paid "in particular, to a notary, a lawyer, a bailiff, or an expert" (§ 100). The explanatory note links them to disputes with the tenant. It does not provide an exhaustive list here: for a specific dispute, consult the relevant section of the explanatory note for the year.

The €20 flat fee per premises

What it covers

According to the BOFiP (French Official Tax Bulletin), other management fees are "in principle" deductible up to a flat rate of €20 per unit, with certain exceptions (paragraphs 220 and 240). The instructions for the special 2044 tax return specify that these other management fees include, in particular, correspondence, travel, and telephone expenses, as well as any fees for registering leases and rental agreements. The flat rate is deemed to cover all of these expenses: the instructions exclude any additional deduction when their actual amount exceeds €20. The BOFiP (paragraph 240) only provides for additional deductions in the cases described in paragraphs 250 (expenses covered by a condominium reserve) and 260 (rental expenses).

What is a local

The premises include "each property given for rent, including its immediate appurtenances," when they are rented to the same tenant (§ 240). An apartment and its cellar rented to the same tenant constitute a single premises, according to this definition. Two separate apartments constitute two separate premises.

What is not deductible

• Acquisition costs The instructions state: "Expenses paid to a third party for the acquisition or disposal of the rented property" are not deductible under this heading (§ 70). The instructions add: "This deduction does not cover the costs of acquiring the property."«
• The remuneration for your own work The notice indicates that remuneration for work spent on repairing the building cannot be deducted.
• The tenant's share of the costs : it cannot in principle be deduced, except in two situations provided for in the same paragraph (§ 260). This page does not detail these two situations.

Rental management fees: numerical example (fictitious profile)

Situation. A landlord in Lyon rents out two unfurnished properties: an apartment with a cellar, both rented to the same tenant, and a second apartment. He is subject to the actual expense method of taxation. Assumptions in this hypothetical scenario: €1,100 in management fees paid annually, €150 in postage, telephone, and travel expenses, and €2,500 in notary fees paid last year for the purchase of the second apartment. No condominium fees or tenant-borne expenses are involved. No tax rates are applied.

Issue. What fees can he charge for administration and management?

Strategy. Apply the rules of the BOFiP and the notice: manager's fees for their actual amount, flat rate of €20 per premises for other expenses, exclusion of acquisition costs.

Result.

The €150 in actual expenses is not added to the €40 allowance: in the scenario shown, the €110 difference is not deductible. This profile is hypothetical. The amounts are hypothetical and do not reflect any actual situation.

Rental management fees: what changes depending on your situation

• The regime : under micro-foncier, no actual expenses are deductible; under réel, administration and management expenses are deductible.
• The number of premises : the fee is €20 per room.
• Using a third party : without a manager or agency, there are no fees to deduct.
• The nature of the property Historic monuments and special-status housing are subject to their own rules, which are not addressed here.
• Recoverable charges : the portion of the costs to be borne by the tenant has its own regime (§ 260).
• The date of the source : BOI-RFPI-BASE-20-10 displays a version in force since July 6, 2016. Recent developments can be verified on the source.

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