How to declare your income in France in 2025?

Did you earn income through Roomlala in 2025 and are wondering how to declare it for tax purposes? Don't panic, here's everything you need to know to fill in your tax return in 2026.

This article is intended to guide you. It does not replace professional advice: if in doubt, contact your tax office or a chartered accountant.

Which category should you declare your Roomlala income in?

The income you receive via Roomlala corresponds to furnished lettings. It should not be declared in the 'property income' category (which only applies to unfurnished lettings), but in the 'Industrial and Commercial Profits' (Bénéfices Industriels et Commerciaux, or BIC) category.

The declaration is made on the supplementary form 2042-C-PRO, in the 'Income from non-professional furnished lettings' section. Depending on your situation, you will fall into one of the three cases below.

Case 1: You rent out a room in your main residence

Good news: if you meet certain conditions, your income is completely tax-exempt. In that case, you have nothing to declare.

The three conditions to be met, valid for 2025 income:

• The room(s) you rent out are part of your main residence.
• They constitute the tenant's main residence (or their temporary residence if they are a seasonal worker).
• The annual rent per m² does not exceed €213 in the Île-de-France region, or €157 in other regions.

A practical example: for a 10 m² room rented in Paris, the maximum rent to remain exempt is €2,130 per year, which is about €177 per month.

If you exceed these thresholds, you lose the exemption and must declare all of your rental income, as in Case 2 below.

Case 2: You are a Non-Professional Furnished Landlord (LMNP)

This is the most common situation for Roomlala hosts. You fall under the LMNP status if your furnished rental income is less than €23,000 per year, or if it remains lower than the other professional income of your tax household.

Two schemes exist: the micro-BIC scheme and the real regime (régime réel).

The micro-BIC scheme (the simplest)

The micro-BIC scheme applies automatically if your income does not exceed certain thresholds. You benefit from a flat-rate allowance that covers your expenses, without needing to provide justification for them.

The thresholds and allowances applicable to 2025 income:

• Long-term furnished letting (shared housing, standard letting): threshold of €77,700, 50% allowance.
• Classified tourist accommodation or guest rooms: threshold of €77,700, 50% allowance (the former €188,700 and 71% no longer apply since the 'Le Meur' law of 19 November 2024).
• Non-classified tourist accommodation: threshold of €15,000, 30% allowance.

You declare the gross amount received (rent + any service charges re-billed to the tenant, excluding the security deposit) in one of the following boxes on form 2042-C-PRO:

• Box 5ND for declarant 1.
• Box 5OD for declarant 2.
• Box 5PD for a dependant.

The tax authorities will automatically apply the allowance corresponding to your situation. You don't have to do any calculations.

The real regime (régime réel)

You can opt for the real regime if your actual expenses (loan interest, works, property tax, management fees, depreciation of the property and furniture) exceed the flat-rate allowance of the micro-BIC scheme. This is often worthwhile in the first few years after a purchase.

This scheme requires keeping accounts, which usually justifies seeking assistance from a chartered accountant. The relevant boxes are:

• Box 5NA for declarant 1.
• Box 5OA for declarant 2.
• Box 5PA for a dependant.

Case 3: You are a Professional Furnished Landlord (LMP)

You automatically switch to LMP status if your annual income exceeds €23,000 and is greater than the other professional income of your tax household. Both conditions must be met.

The boxes to use are then:

• Micro-BIC scheme: 5KP, 5LP or 5MP depending on the declarant.
• Real regime: 5KC, 5LC or 5MC depending on the declarant.

Good to know: the two-consecutive-years rule

If your income exceeds the micro-BIC threshold for only one year, you remain on the micro-BIC scheme. The mandatory switch to the real regime only occurs if you exceed the threshold for two consecutive years (Y-1 and Y-2).

How to find the amount to declare?

To find out the total rent you received via Roomlala in 2025, log in to your account and check your transaction history in your personal area. Remember to:

• Include any service charges re-billed to your tenants.
• Exclude security deposits, which are not considered income.
• Use the gross amount received, before deducting any fees.

When do you need to declare?

The declaration for 2025 income is made in spring 2026, at the same time as the rest of your income tax return. The deadlines vary depending on your department of residence and how you file (paper or online). You can find the official timetable on the impots.gouv.fr website.

Need help?

The tax rules for furnished lettings change regularly and depend on your personal situation. For any specific tax questions, consult your tax office or a chartered accountant.

For any questions related to your Roomlala account or your transactions, our support team is available to help via the contact section.