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

Those who let out furnished rooms 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 2012 the maximum rate is €179m2 per year in the Ile-de-France, and €129m2 per year elsewhere.

Thus, for a room measuring 20m2 in the provinces, the rental cannot exceed €2580 per annum, or €215 per calendar month.

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