I live abroad: how do I declare rental income from my property in France?

You live abroad and want to generate income from your property while you are away. Your Airbnb concierge service agrees, but navigating the process of declaring your rental income can sometimes be difficult. Your Airbnb concierge service has researched all the necessary steps for you.

Tax residency in France

While you may live abroad, you are considered a French resident if you meet one of the following 3 conditions: -You or your family members (children, spouse) continue to live in France for more than 183 days. -You carry out a professional activity in France, and the income earned from this activity represents more than half of your global income. The center of your economic interests is in France. However, tax treaties may have been signed between France and your host country. In this case, the tax treaty determines your tax residency.

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Non-residents

In accordance with the conditions mentioned above and tax treaties, if your tax domicile is no longer France, you are considered a non-resident. Even though your tax residency is no longer in France, you must declare income earned in France if it is generated within the country. You will be required to complete form 2042-NR. If you rent out a furnished tourist property, you can choose which tax regime is more advantageous for you: micro-BIC or the actual regime (Réel). Your Airbnb concierge service has already written an article explaining all the details of these tax regimes.

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Mixed-status couple

Is your tax residency in France but your spouse's is not? You will need to file two separate tax returns. Have more questions? Do not hesitate to contact us; your Airbnb concierge service partners with Inelys, a tax expert.

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