Rental income

Rental income

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Note that we will not consider all the favourable tax regimes (“Malraux”, “Scellier”, “Duflot”, “Pinel” and others) generally aimed at giving incentives to investors subject to their compliance with a series of conditions regarding either the realisation of works or the way in which property is rented. 

These regimes, whose usage is generally capped, are described in detail in numerous brochures and other specialist literature.


Rental income is one of the categories of income received by individuals that is taxed. It covers all rental income received from real estate assets held by an individual(and his/her household for tax purposes).

ð It also concerns income received through companies that are not subject to CT: SCI, SNC, EURL held by an individual, family SARL, and SCPI (see hyperlink Structuration > Regulated structures > SCPI ).

ðIt concerns only “bare” rentals, with furnished rentals categorised as industrial and commercial profits (bénéfices industriels et commerciaux – BIC) (see hyperlink Individuals > Furnished rentals ).

The principle regarding rental income is that only financial flows are taken into account, in contrast to the accruals principle used in the industrial and commercial profits and CT rules. Thus, only rents actually collected are deemed income and only charges actually paid over the reference period (calendar year) are taken into account. 

This document and the information it contains are intended to provide as complete and accurate information as possible. It is however theoretical in nature and must undergo all necessary checking prior to its application. FiscalImmo and its authors cannot in any circumstances be held liable on the basis of this document.