Airbnb and taxes: what is the taxable amount in 2023?

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Renting your accommodation on Airbnb is becoming an increasingly common practice and therefore more and more scrutinized by the tax authorities. But from what amount must you declare your real estate income received through the rental of your Airbnb accommodation, when are you taxable? As the Public Finances website specifies, “seasonal rentals of one or more rooms of his main residence which do not exceed 760 euros per year are exempt and are not to be declared to income tax”. Thus, “beyond this amount, income must be declared for income tax”. It is article 35 bis of the General Tax Code which specifies that in 2023, rental income from the main residence is exempt from tax if it is less than 760 euros per year.

With the exception of this exemption on the main residence, it is important to remember that all rents collected via furnished rentals in France must be systematically declared to the tax authorities. Thus, if you rent out your furnished accommodation during your summer or winter holidays or during your weekends, you are required to declare your income to the tax authorities as part of your tax return. . In practice, as the website of the Ministry of Economy and Finance specifies, two scenarios can be distinguished:

In the first case, you have the choice between two tax regimes.

First, there is the so-called “micro BIC” scheme, which is the simplest and most suitable for occasional seasonal rental activities, for which Planet details the means of payment. All you have to do is declare the amount of your income on a supplementary income tax declaration no. 2042 C pro (line 5 ND of your tax declaration). You will then be taxed at the income tax scale on 50% of your income (automatic expense allowance of 50%).

Note that the minimum allowance is 305 euros. Indeed, if your income is less than 305 euros per year, you will not pay any tax. If you meet the conditions of resources and if you have opted for the flat-rate withholding tax, the Public Finances website specifies that you must then report your receipts on declaration no. 2042 C pro (line 5TB of your tax declaration).

If your annual income from the rental of your furnished property is more than 72,600 euros, you are then automatically subject to the “real” regime, the most suitable regime for professional activities but also the most complex.

Note that European justice now forces Airbnb, like all other tourist rental platforms, to inform the tax authorities about its rentals. According to these regulations, intermediaries such as Airbnb must provide the tax authorities with a certain amount of data, such as the number of overnight stays and accommodation units operated during the past year, if a written request is made.

Controls have therefore become easy and the controller will only have to check that the rent received has been indicated in the 5ND box of the lessor, sometimes faced with cancellations of reservations. The limitation period is three years. Failure to report Airbnb income may result in penalties. The tax services consider non-declaration as tax fraud. Nevertheless, if it is a simple oversight, know that you can at any time inform the tax authorities to regularize the situation within the framework of the right to error.