Declaring Rental Property Income

If you own rented property, you must declare the resulting income in your annual tax return, under either the actual income regime or the simplified regime (micro-foncier) depending on the amount.

This page explains how to make or correct this declaration, what information to provide, and offers a ready-to-use letter template, plus a tool to automatically generate your personalized letter.

When should you write this letter?

• You started renting new property;
• You want to correct a previous rental income declaration;
• You want to inquire about the best tax regime for your situation;
• You need to clarify deductible expenses.

In all these cases, a written letter remains a reliable way to clarify your situation.

Required information to include

• Your first and last name and tax number;
• The address of the rented property and annual rent amount;
• Expenses related to the property if any;
• Your desired tax regime (actual or simplified).

The more accurate this information is, the more accurate your tax calculation.

Official letter template

Important note: the letter sent to the tax office must be written in French, as it is a French administration. Below is a template you can use as a basis.

[First name LAST NAME]
[Full address]
[Tax number]

Tax Office for Individuals of [City]
[Office address]

Written in [City], on [Date]

Subject: Declaration of rental income

Dear Sir/Madam,

I am informing you of my rental income for the year [year], amounting to [amount] euros.

[...]

→ The complete letter, tailored precisely to your situation and ready to send, is generated automatically in 3 minutes using the tool above.

Frequently Asked Questions

What's the difference between actual and simplified regime?

The simplified regime (micro-foncier) applies an automatic 30% deduction, while the actual regime allows deducting real expenses.

What's the ceiling for the simplified regime?

Automatically applies if annual rental income is below 15,000 euros.

What expenses are deductible under the actual regime?

Maintenance work, loan interest, management fees, among other expenses.

Can I change tax regime every year?

The actual regime is usually chosen for at least 3 years.

What if I forgot to declare rental income?

It's advisable to correct your return quickly to avoid potential late penalties.