Micro-property tax: threshold of €15,000 and a 30% allowance (%)

The micro-property tax regime applies when your total gross rental income, for the entire household, does not exceed €15,000 per year, excluding charges. The tax authorities then automatically apply a 30% allowance (%) without you needing to request anything. According to impots.gouv.fr, this allowance is considered to include all expenses borne by the owner: you therefore do not deduct additional expenses such as interest, renovation work, or property tax.

Above €15,000, the micro-property tax regime no longer applies. Below that amount, if your actual expenses exceed 30% of your rental income, the actual expenses regime is a possibility: it is chosen by option, and this option commits you for three years.

This page deals with individuals renting unfurnished accommodation directly. It does not cover furnished rentals, shares in companies (SCI, SCPI), or non-residents.

The figures for micro-land

These rules are found on the "Unfurnished rental" page of impots.gouv.fr (modified on 07/04/2026) and in the practical guide to income tax 2026. The impossibility of the property deficit under the micro-property scheme comes from the BOFiP (BOI-RFPI-BASE-30-20, version of 16/09/2025).

What the 30 % allowance covers

The tax authorities use 70% of your rental income (%) as the taxable base. According to impots.gouv.fr, this allowance is considered to include all expenses incurred by the landlord. You do not deduct these expenses yourself; the allowance is applied automatically.

Consequences :

• Loan interest, insurance premiums, property tax and renovation work cannot be deducted separately; ;
• The result cannot be negative. The BOFiP states it thus: taxpayers under the micro-property regime "cannot, by construction, record property deficits"; ;

If you have a deficit to offset, the micro-property tax regime is not the right one. This topic is covered on the page about property deficits.

When the micro-land tax regime does not apply

The threshold is not sufficient. The 2026 brochure lists the properties for which the micro-property tax regime is excluded:

• historical monuments and buildings owned in bare ownership; ;
• the buildings for which you have requested the Loc'Avantages tax reduction (article 199 tricies of the CGI, cited by the brochure); ;
• buildings for which you have opted for a depreciation deduction (Périssol, Besson-neuf, Robien, Borloo neuf schemes); ;
• buildings for which you have requested specific deductions (Anah agreement, Borloo ancien or Cosse, Scellier intermédiaire, Scellier ZRR, Robien ZRR).

In these cases, you are subject to the actual expenses regime. According to brochure 2026 (p. 341), form 2044 is for owners of standard buildings, including those under the Borloo ancien and Cosse schemes. The special 2044 form covers the depreciation of new housing, specific deductions for the Scellier Intermédiaire, Scellier ZRR, and Robien ZRR schemes, historic monuments, and bare ownership. For other cases on the list, including Anah agreements, the brochure does not specify the required form: please refer to the official instructions.

The situation of a partner in a real estate company who also rents out a property directly is subject to specific rules. It is not addressed here; each case must be examined individually.

Moving to reality: a three-year option

Above €15,000, the micro-property tax regime no longer applies: impots.gouv.fr indicates that the standard tax regime applies and that form 2044 is required (brochure 2026, p. 341). Below this threshold, you can choose this regime. Simply file form 2044: the option is valid and "irrevocable for three years.".

The actual expense method requires more work: you have to track expenses and keep supporting documents. It can also create a deficit, which is prohibited under the micro-property regime. Details of expenses are available on the page about the actual expense method.

Social security contributions follow the scheme

Social security contributions on unfurnished rental income are 17.2% (%) (impots.gouv.fr page updated on 17/07/2026). Under the micro-property regime, these contributions are levied on income after the applicable allowance. Under the actual expenses regime, they are levied on net income after deduction of expenses. Rent received in year N is therefore subject to social security contributions in year N+1. Details of the rates, the deductible CSG (General Social Contribution), and the specific case of furnished rental income can be found on the page dedicated to social security contributions on rental income.

Micro-property tax regime or actual expenses with €11,000 in rent: a numerical example (fictitious profile)

Situation. A landlord in Lyon rents out an unfurnished apartment for €11,000 in gross rent per year. This is below the €15,000 threshold (hypothetical tenant profile).

Issue. From what expenses does the actual expense regime give a lower taxable base than the micro-property regime?

Strategy. Compare the two bases: 70 % of rents under the micro-property regime, rents less charges paid under the actual regime. The point of equality is 30 % of rents, or €3,300.

Result.

In case A, the micro-property regime results in a base that is €400 lower. In case B, the actual expense regime results in a base that is €1,100 lower. The rate of 17.2% (%) is the rate for unfurnished rentals (see the page on social security contributions) and is applied to the base after deductions or after charges.

The calculation compares tax bases, not a tax: no tax brackets are used. It does not take into account the three-year commitment or any potential deficit. This profile is fictitious.

Micro-land tax: what changes depending on your situation

• Your building : a historical monument, bare ownership or property under a specific depreciation or deduction scheme does not fall under the micro-foncier.
• The amount of your rent : the threshold of €15,000 is assessed for the entire household.
• Your actual expenses A recent loan, major renovations, or expensive condominium fees can all affect the comparison. Expenses are calculated in the year they are paid.
• Your horizon The option for actual expenses lasts three years. It covers three years of expenses, not just the current year.
• Your structure Ownership by a company, furnished rental or residence abroad are subject to other rules.

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