BIC Rental Income Declaration
If you earn income from furnished rental property in France, it must be declared as BIC (Benefices Industriels et Commerciaux) on your annual French income tax return.
This applies whether you are a French tax resident or a non-resident. All short-term rentals in France are furnished by definition and fall under the BIC regime.
Who needs this?
- You earn rental income from a furnished property in France
- You operate a short-term rental (meublé de tourisme) in France
- You are a non-resident earning furnished rental income from France
The two BIC regimes
You can choose between two tax regimes for your furnished rental income:
- Micro-BIC — A flat deduction of 50% on gross rental income (or 71% for classified meublé de tourisme). Simple to declare, no bookkeeping required. Available if annual gross rental income is below the threshold (currently EUR 77,700 for standard rentals, EUR 188,700 for classified tourism).
- Regime reel — Deduct actual expenses (mortgage interest, insurance, maintenance, depreciation, etc.) from rental income. More complex but can be more tax-efficient for properties with high expenses.
How to declare
BIC rental income is declared on your annual income tax return using:
- Form 2042-C-PRO — The complementary form for professional income
- For regime reel, you also need form 2031 (liasse fiscale)
The income tax return is typically due in May to June, with the exact date varying by zone and filing method.
Non-residents
Non-residents earning furnished rental income from France must file a French income tax return and declare this income under the BIC regime, even if they have no other French income.
You may need to appoint a fiscal representative in France depending on your country of residence and the amount of income.
Long-term furnished rentals
The BIC regime also applies to long-term furnished rentals (location meublee de longue duree). Amanda currently triggers this obligation only for short-term rentals. Long-term furnished rental tracking will be added in a future update when the property model supports distinguishing furnished from unfurnished long-term rentals.
What Amanda does
Amanda detects that you have furnished rental income in France and flags the BIC declaration obligation. Amanda helps you:
- Track this annual filing alongside your other cross-border obligations
- Keep it visible during income tax season
- Understand which tax regime options are available
Official sources
For authoritative guidance, refer to impots.gouv.fr — Revenus de locations meublees.