How to declare your income in France in 2025?

Did you earn income through Roomlala in 2025 and are wondering how to declare it for tax purposes? Don't worry, here's everything you need to know to file your 2026 tax return.

This article is intended as a guide. It is not a substitute for professional advice: if in doubt, please 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 under the 'revenus fonciers' (property income) category, which only applies to unfurnished rentals, but under the 'Bénéfices Industriels et Commerciaux' (Industrial and Commercial Profits), 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, you will fall into one of the three cases below.

Case #1: You rent out a room in your main residence

Good news: if you meet certain conditions, your income is fully tax-exempt. In that case, you have nothing to declare.

The three conditions to be met, valid for 2025 income, are:

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

A practical 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 benefit of the exemption and must declare your total rental income, as in Case #2 below.

Case #2: You are a Non-Professional Furnished Rental provider (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 is less than the other professional income of your tax household.

Two schemes exist: the micro-BIC and the 'régime réel' (actual costs 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 deduction that covers your expenses, without needing to provide proof for them.

The thresholds and deductions applicable to 2025 income are:

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

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

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

The tax authorities will automatically apply the deduction corresponding to your situation. You don't need to do any calculations.

The 'régime réel' (actual costs scheme)

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

This scheme requires you to keep accounts, which usually means it's a good idea to get help from an accountant. The relevant boxes are:

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

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

You automatically switch to LMP status if your annual revenue exceeds €23,000 and is greater than the other professional 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 declarant.
• 'Régime réel' (actual costs scheme): 5KC, 5LC or 5MC depending on the declarant.

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 (Y-1 and Y-2).

How to find the amount to declare?

To find the total rent you received via Roomlala in 2025, log in to your account and check your transaction history in your personal account. Remember to:

• Include any expenses recharged to your tenants.
• Exclude security deposits, which are not considered income.
• Use the gross amount received, before deducting any fees.

When should you declare?

Your 2025 income must be declared in the spring of 2026, at the same time as the rest of your income tax return. Deadlines vary depending on your department of residence and 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, please consult your tax office or an accountant.

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