Social security contributions on rents: 17.2 % or 18.6 %

Rents from unfurnished properties are subject to 17.2% of social security contributions. Those from furnished, non-professional rentals are subject to 18.6% of social security contributions, according to the impots.gouv.fr website updated on July 17, 2026. These contributions are applied after the standard tax allowance for micro-property rentals, or after expenses under the actual expenses regime, and are paid the year following the year in which you received the rent. A portion of the CSG (General Social Contribution) is then deducted from your income.

This page shows the rates as of the date of review. It does not cover the transfer of company shares, income tax, or non-residents other than those described below.

Rates, component by component

The impots.gouv.fr website states: "For unfurnished rentals: 17.2% of %" and "For furnished rentals: 18.6% of %." The 2026 income tax guide explains the difference: the CSG (General Social Contribution) on investment income and capital gains is increased from 9.2% to 10.6%, but "property income, capital gains on real estate, assurance-vie, and home savings plans remain subject to the rate of 9.2%.".

The 18.6% % rate applies to non-professional furnished rentals. The case of professional furnished rentals is described below.

On what basis?

Social security contributions are levied on:

• to micro-land : the revenues after the planned allowance, i.e. 70 % of the rents since the allowance is 30 %; ;
• under the actual regime : net revenue after deduction of expenses.

The choice between the micro-enterprise and actual tax regimes therefore changes the tax base, and the tax base changes the levies. The rates remain the same; only the amount to which they are applied varies. Both regimes are detailed on the pages about the micro-enterprise regime and the actual tax regime.

When should they be paid?

Rental income received in year N is subject to social security contributions in year N+1, the year of payment. Therefore, rents for 2026 are deducted in 2027.

The CSG is deducted at 6.8 %

The CSG (General Social Contribution) is deductible up to 6.8% of the total gross income for the year in which it is paid. This amount is pre-printed in box 6DE of the 2042 income tax return for the year of payment. For rents paid in 2026 and collected in 2027, this refers to the 2027 income tax return.

The 2026 brochure indicates that the deductible CSG rate remains at 6.8 %.

Furnished rentals for professionals: a special case

Profits from furnished rentals carried out professionally are subject to social security contributions on investment income only if they are not already subject to contributions on earned income and replacement income by a social security organization (such as Urssaf). Therefore, these contributions are not due if they have already been deducted.

The tax regime for furnished rentals is covered on a separate page.

Affiliated with a social security scheme of another state

The impots.gouv.fr page addresses a specific case. Individuals affiliated with a health insurance scheme in a European Economic Area country, the United Kingdom, or Switzerland, and not covered by a mandatory French scheme, are not subject to the CSG (General Social Contribution) or CRDS (Contribution to the Repayment of the Social Debt) on investment income. They remain liable for the 7.5% solidarity levy. The page makes no mention of other non-residents. The solidarity levy has its own dedicated page on this website.

€14,000 in bare rental income under the micro-property tax regime: a numerical example (fictitious profile)

Situation. A landlord rents out an unfurnished apartment for €14,000 in gross annual rent. He is subject to the micro-property tax regime, below the €15,000 threshold (hypothetical profile).

Issue. What is the basis for social security contributions, what amount does he pay, and what portion of the CSG can he deduct?

Strategy. Apply the 30 % allowance, then the three components of the rate of 17.2 %, and calculate the deductible CSG at 6.8 %.

Result.

To illustrate the difference in rates, the same base of €9,800 at a rate of 18.6% (%) would yield €1,822.80, or €137.20 more. This figure serves as a comparison: a furnished rental would not have the same base. For someone affiliated with a scheme in another EEA state, the United Kingdom, or Switzerland, the solidarity levy alone would amount to €735.00.

Under the actual regime, €6,000 of net revenue after charges would give €1,032.00 at 17.2 %.

This profile is fictitious. The deductible amount for CSG (General Social Contribution) is calculated by applying 6.8 % to the base amount; the amount pre-printed in box 6DE is that of the tax return. No tax scale is used, and the calculation does not provide any result specific to your situation.

Social security contributions on rents: what changes depending on your situation

• The type of rental : bare, furnished non-professional or furnished professional accommodation do not have the same treatment.
• Your diet : micro-foncier reduces the base by 30 %, réel reduces it by the charges paid.
• Your affiliation : affiliation with a health insurance scheme of another EEA state, the United Kingdom or Switzerland changes the composition of the levy.
• The year of the declaration The rates quoted are those read on the date of review. Review them with each declaration.
• Your montage : ownership by a company and the transfer of shares are subject to other rules, not dealt with here.

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