How to declare your income in France in 2025?

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

This article is intended as a guide. It is not a substitute for professional advice: if in doubt, contact your tax office or an accountant.

Which category should you declare your Roomlala income in?

The income you receive via Roomlala is considered furnished rental income. Therefore, it should not be declared in the "revenus fonciers" (rental income for unfurnished properties) category, 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 "Revenus des locations meublées non professionnelles" (Income from non-professional furnished rentals) section. Depending on your situation, one of the three cases below will apply.

Case #1: You rent out a room in your principal 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, are:

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

For 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 benefit and must declare your entire 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 revenue is less than €23,000 per year, or if it remains lower than the other employment income of your tax household.

Two schemes exist: the micro-BIC and the 'régime réel' (actual cost scheme).

The micro-BIC scheme (the simplest)

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

The thresholds and allowances applicable to 2025 income are:

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

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

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

The administration automatically applies the allowance corresponding to your situation. You don't have to do any calculations.

The 'régime réel' (actual cost scheme)

You can opt for the 'régime réel' if your actual expenses (mortgage interest, renovations, property tax, management fees, depreciation of the property and furniture) exceed the flat-rate allowance of the micro-BIC scheme. This is often advantageous in the first few years after a purchase.

This scheme requires you to keep accounts, which usually justifies getting help from an accountant. The relevant boxes are:

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

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

You automatically switch to LMP status if your annual revenue exceeds €23,000 and is greater than the other employment 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 filer.
• Régime réel: 5KC, 5LC or 5MC depending on the filer.

Good to know: the two-consecutive-years rule

If your revenue exceeds the micro-BIC threshold for only one year, you remain in the micro-BIC scheme. The mandatory switch to the 'régime réel' only occurs if you exceed the threshold for two consecutive years (N-1 and N-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 expenses charged back 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 file?

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

Need help?

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

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