4. Taxation of Property Rental Income in France

1. 4.1. Non-Residents
   4.2. Summary of Tax Regimes
   4.3. Furnished Lettings
   4.4. Unfurnished Lettings
   4.5. Lodgings

4.5. Taxation of Lodgings Income in France

Those who let out cheap digs in their own home are exempt from income tax and business rates on the income.

The accommodation must be the principal home of the tenant, and the annual rental must not exceed a maximum rate, which is revised each year.

For 2009 the maximum rate is €171m2 per year in the Ile-de-France, and €124m2 per year in the provinces.

Thus, for a room measuring 20m2 in the provinces, the rental cannot exceed €2480 per annum, or €206 per month.

These maximum rents exclude other charges that may be payable e.g. meals, laundry.