Renting a room at home: tax regime explained

Renting a room or a studio in your main residence is a common practice in France. This can improve your budget, but it's crucial to know the tax rules that apply to it. Depending on whether you opt for a furnished rental or not, the amounts you receive may be subject to various tax regimes, specific exemptions or reporting obligations. This guide will help you get the hang of it.

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🏠 Understand the rental of part of your main residence

Renting part of your home means providing private space while continuing to live there. It can be a bedroom, an adjoining studio, or even a space in a garage. The idea is to generate additional income without becoming a traditional landlord. This approach is accessible without creating a company or going through a complex structure, but it remains subject to fiscal supervision.

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🧾 Applicable tax regimes

The choice of regime depends on the type of rental: furnished or not, occasional or regular.

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LMNP: non-professional furnished rental

When you rent a furnished space in your main residence, you automatically fall under the regime of Non-Professional Furnished Rental Agents (LMNP). Under €70,000 in income per year, you can opt for the plan Micro-Bic, which allows an automatic reduction of 50% on your earnings. This regime simplifies reporting, as it does not require strict accounting.

But if your expenses exceed 50%, you can choose the diet real, which allows you to deduct real expenses: furniture, maintenance costs, energy costs related to the rental. It is often better if you have invested in the room or done some work.

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Property income: bare rental

If you choose to rent without furniture, you will fall into the category of land revenue. Under the regime Micro-land, you benefit from a 30% reduction on your rents if they do not exceed €15,000 per year. You then simply report your gross income, and the administration automatically applies the deduction.

In the event of higher expenses (loan interest, work, insurance), the regime real is a better option. It significantly reduces your tax base, but it requires keeping detailed accounts and supporting documents.

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✅ Specific tax exemptions

Some situations allow partial or total exemption from your rental income:

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Exemption limits for renting a main residence

If you rent part of your main residence, symbolically and not as a commercial activity, you can benefit from an exemption if the rent does not exceed €206/m² in Île-de-France or €152/m² in the provinces. You must respect these limits until December 31, 2026 to remain exempt. (Source: impots.gouv.fr)

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Exemption for bed and breakfast

When you offer a bed and breakfast, your income may remain exempt as long as you do not exceed a certain threshold or as long as you respect the rules of duration and service. If you stay as part of your primary residence, a portion of the income may be exempt. (Source: impots.gouv.fr)

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💡 Concrete cases to fully understand

A few simple examples show what you really need to report.

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Example 1: furnished room in Île‑de‑France

You rent a furnished room of 12 m² for €600 per month, or €7,200 per year. Under the micro-BIC regime, you benefit from a 50% reduction, i.e. a tax base of €3,600. If you are in a 30% tax bracket, you will pay around €1,080 in tax. If expenses related to this rental (furniture, heating) exceed this amount, switching to the real regime will lower your taxation.

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Example 2: naked rental in the provinces

You rent an unfurnished studio €400 per month, which represents €4,800 in annual income. The Micro-land regime applies automatically because you are below the €15,000 threshold. You benefit from a 30% discount, i.e. €1,440 deduction. You therefore only report €3,360 as taxable property income.

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⚠️ Best practices and obligations

Even if renting part of your home seems simple to you, some steps are essential:
You have to declare this activity To your Center for Business Formalities (CFE) if you are in LMNP, or at the town hall if you are renting a vacation.

In case of furnished rental, a SIRET number is necessary. You also have to insure the tenant, draw up a clear contract, and respect comfort and safety standards (smoke detector, electrical adaptability, etc.). UNPI provides contract templates adapted to renting a room at home. These formalities guarantee the legality of your approach and avoid unpleasant fiscal or legal surprises.

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📌 Conclusion

Renting a room at home is a great solution to make ends meet. With the right tax regime, a clear contract, and compliance with standards, you can turn unused space into a secure income. But pay attention to ceilings, tax regimes and administrative obligations. If you want to master these procedures with confidence, start by consulting a tax or furnished rental professional.

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❓ FAQS

Do I have to report my rental income even if I don't exceed the exemption limit?‍

Yes, it is essential to declare each income received, even if it is exempt, to remain in good standing with the tax authorities.‍

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Can I rent a room to my friends without formalities?‍

No Renting to a loved one is still taxable income. You must declare, respect the appropriate tax regime (micro-BIC or micro-land) and insure the tenant.

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Do you need a written contract to rent a room?‍

Yes. Even if it is informal, a written contract details the rental conditions. It protects the owner and the tenant, in the event of a dispute or to benefit from a correct tax regime.

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