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This article was updated in October 2025 to reflect the significant tax changes introduced by the Le Meur Act and the 2025 Finance Act, which have profoundly transformed the tax regime for seasonal rentals.
Are you wondering how to report seasonal rental income? Online tax filing has been open for a few weeks, and it is a legitimate question that can be tricky. If you are still in doubt, do not hesitate to seek advice from a professional.
Your seasonal rental agency provides some answers to help clarify the matter. Don't forget to complete your tax return before the deadline. For online filing, the deadline is May 22 for departments 01 to 19, May 28 for departments 20 to 54, and June 5 for departments 55 to 976, depending on your department of residence. Paper returns must be filed no later than May 20.
How does taxation for a seasonal rental work?
Seasonal rental is a specific form of furnished rental. It is intended for transient travelers who do not designate the property as their primary residence. As such, seasonal rental income is reported as industrial and commercial profits (BIC).
This income must be reported using form 2042 C PRO. Income from a standard seasonal rental should be entered in box 5ND. For a classified property, it must be entered in box 5NG.
The taxation of your seasonal rental income also depends on your other income and your tax bracket. You can view a summary of the information explained in this article.
Reporting seasonal rental income: flat-rate regime or actual regime?
Seasonal rental income can fall under two different regimes: the flat-rate regime and the actual regime. We explain their differences and the conditions for their application. For each regime, it is necessary to distinguish between the conditions for a standard rental and a classified rental.
The flat-rate or micro-BIC regime
This regime essentially allows for a flat-rate deduction based on the type of rental. This deduction cannot be applied to expenses. This regime is the easiest to manage as it does not require specific accounting skills.
PLEASE NOTE: Regulations changed radically in 2025. For non-classified furnished tourist rentals, the micro-BIC regime now applies only if income is less than 15,000 euros (compared to 77,700 euros previously). The flat-rate deduction is then 30% (compared to 50% previously). This tax tightening aims to regulate Airbnb-style rentals in high-demand areas. For a classified seasonal rental (properties that have obtained a 1 to 5-star rating), income must be less than 77,700 euros (compared to 188,700 euros previously) and the deduction is now 50% (compared to 71% previously). Getting your furnished rental classified remains very worthwhile despite the reduction in the deduction, as it allows you to benefit from a higher threshold (77,700 euros instead of 15,000 euros) and a better deduction (50% instead of 30%).
Given these figures, it may be worthwhile to have your furnished rental classified by Atout France. Find all the necessary information on their website.
Summary table of 2025 thresholds and deductions:
The actual regime
The actual regime allows for the deduction of expenses and charges from revenue. This deduction includes agency fees as well as the Welkeys commission. It is applied automatically to non-classified seasonal rentals generating income greater than 15,000 euros and to classified seasonal rentals with income greater than 77,700 euros.
Owners of seasonal rentals under the flat-rate regime can also request to be taxed under the actual regime. This is a particularly attractive choice if expenses exceed 30% of income for a non-classified rental and 50% for a classified rental. Note: with the new, much lower thresholds (15,000 euros for non-classified rentals), switching to the actual regime often becomes more advantageous than before. You must submit the request before February 1st of the year in question. This involves sending a letter to the tax office.
Being under the actual regime can be more complex than the flat-rate regime. In particular, you must be rigorous with your accounting. Before choosing this regime, we encourage you to consult an expert, such as a tax lawyer, to fully understand it and make the best choice.
Important 2025 change: The 2025 Finance Act introduced a major change for non-professional furnished renters (LMNP). From now on, depreciation deducted on the property must be added back into the capital gains calculation if the property is resold. This measure applies to both furnished rentals under the actual regime and the micro-BIC, and increases taxation upon the sale of the property.
The obligations of a seasonal rental owner
As a vacation rental owner, you have various obligations. You must register your vacation rental with the relevant commercial court. This is when you can decide which tax regime you wish to fall under.
New 2025 requirement: All furnished rental owners, whether under the micro-BIC or real tax regime, must now register via the INPI single portal and obtain a SIRET number. This process is mandatory regardless of the type of rental (furnished tourist accommodation, rental of the tenant's primary residence, etc.).
Income tax is not the only amount you must pay. Naturally, you will still be liable for property tax. The residence tax on primary residences has been abolished, but it remains in effect for secondary residences.
Important for renting out your primary residence: As of 2025, some municipalities may reduce the maximum rental period for your primary residence from 120 days to 90 days per year (this is notably the case in Paris and Marseille). If you exceed this limit without a legitimate reason (professional obligation, health reasons, or force majeure), you risk a fine of up to 15,000 euros per year.
The other tax specific to vacation rentals is the tourist tax. It is collected for each stay and must be remitted to the local authority.
Welkeys supports you in your administrative tasks. To make declaring your vacation rental income easier, we send you a monthly income statement. You can also view them on our mobile app.
Managing a vacation rental is time-consuming. Declaring income is just one of the many tasks a property owner is responsible for.
To support you, our vacation rental agency offers a turnkey service. From creating the listing to cleaning, we handle everything from A to Z. If you would like assistance with your rental, our advisors are here to help!
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